Definition of Mutation in Property Tax Records

• Mutation refers to the process of updating ownership details in land or property tax records.
  
• It officially records the transfer of title from one person to another.
  
• Mutation is necessary after sale, inheritance, gift, partition, or court order.
  
• It ensures the municipal authority recognizes the new owner for tax purposes.
  
• The updated entry is known as the “mutation entry” in official records.
  

Purpose and Importance of Mutation

• Confirms legal ownership in the eyes of the local government.
  
• Enables the new owner to receive property tax bills in their name.
  
• Essential for applying for utilities, building permits, and property loans.
  
• Helps avoid future ownership disputes and legal complications.
  
• Mutation records are required for further sale or transfer of the property.
  

Situations That Require Mutation

• After executing a registered sale deed or transfer deed.
  
• Upon inheritance due to the death of the original owner.
  
• When gifting the property through a gift deed.
  
• After partition of property among legal heirs or co-owners.
  
• Based on court decrees or settlement of disputes.
  

Documents Required for Mutation

• Copy of the registered sale deed or relevant ownership transfer document.
  
• Latest property tax receipt showing no dues.
  
• Application form for mutation duly filled and signed.
  
• Identity and address proof of the new owner.
  
• Death certificate and legal heir certificate (in case of inheritance).
  

Mutation Process and Outcome

• Application is submitted to the local municipal authority or online portal.
  
• Officials verify documents and may conduct a physical inspection.
  
• Once approved, the mutation entry is recorded in property tax registers.
  
• A mutation certificate or acknowledgment is issued to the new owner.
  

The new owner becomes liable to pay future property tax.