Property tax is a primary source of revenue for Uttar Pradesh Municipal Corporation. This form of tax is to be paid annually by property owners to Municipal Corporation of jurisdiction in which property/ land is located. System of taxation has been made mandatory by Government for anybody who owns property in Uttar Pradesh. In this article, we review various aspects of Uttar Pradesh’s property tax in detail.
Uttar Pradesh Municipal Corporation Act, 1959
Regulations under this act apply to serves assessment of tax collected from Municipal Corporation. Taxes would be payable according to rates fixed under Section 148 of Act based on annual value. According to this Act, taxes are payable with rates fixed under section 148 of Act based on yearly amount. Rebates shall be admissible in annual value and payable taxes in according with provisions prescribed in Act. Following provisions in this Act, deductions shall be admissible in annual value and payable taxes.
- A person whose age is above 18 years of age.
- An individual who is a permanent resident in state of Uttar Pradesh.
- Any person who owns a property in Uttar Pradesh is entitled to pay a property tax.
Calculation of Uttar Pradesh Property Tax
Property taxes are determined from a percentage of assessed value of property. Property taxes are calculated using amount and location of property or land by a local government. Tax assessors will value property or land and charge an appropriate rate from landowners using standards set by government authorities.
Applicant will have to submit a copy of assessment order or receipt of latest property tax paid payment while making payment of property tax.
Procedure for Paying Property Tax – Online Method
Visit e-NagarSewa Portal
Step 1: Visit official website portal of UP Municipal Corporation to make property tax payment.
Step 2: after which, user must click on ‘Property Tax & Bill’ to navigate to online property tax payment portal.
Login to Portal
Step 3: After that, citizen log in page will be displayed.
Step 4: once you get registered with portal, log in to portal using your id and user password
Search your Property
Step 5: can check by entering following details which are given on screen. Then click on submit button.
Step 6: After that property details will be displayed along with bill details.
Step 7: click on checkbox against quarter bill or arrear bill for which payment can be made. Then you need to click on “Pay Now” button.
Money can be redeemed in three ways:
- Full Payment: In total, it is deposited in one whole year.
- Partially Payment: This can be tested in cart – Half-an-a-half.
- Advance Payment: It can be credited to student in his or her second language.
Step 8: user will be redirected to payment gateway, upon which he/she has to choose desired payment option (debit card, credit card, internet banking).
Step 9: following details must be filled before making payment.
- UBL name
- Collection date
- Collection center
- Payment mode
- Bank details
Step 10: Then, user needs to fill out all necessary payment details.
Step 11: Click on “Make Payment” button to make payment online.
Step 12: After making payment, a receipt of same will be generated as an acknowledgment slip for amount made.
Penalty for Non-Payment of Property Tax
Non-payment of property tax can impose a hefty penalty in hands of landowner. Late payments towards property tax may attract interest at rate of 5 to 20 percent on payable sum, depending upon relevant policies