Initiation of Property Assessment

• The process begins when a property is newly constructed, modified, or transferred.
  
• The property owner submits details such as built-up area, usage type, and ownership proof.
  
• Municipal authorities assign a Property Identification Number (PID) or Assessment Number.
  
• Physical verification may be conducted by tax inspectors for accuracy.
  
• The property is then assessed for tax based on valuation methods approved by the local body.
  

Selection of Valuation Method

• The municipal authority uses one of the following methods:
  – Annual Rental Value (ARV)
  – Capital Value System (CVS)
  – Unit Area Value (UAV)
  
• The chosen method determines the taxable value, factoring in location, usage, and size.
  
• Multipliers are applied for age, type of construction, occupancy, and zone classification.
  
• The final assessed value becomes the basis for tax demand calculation.
  

Calculation of Tax Liability

• Property tax is calculated by applying the prescribed tax rate to the assessed value.
  
• Additional components such as sanitation cess, lighting charges, water tax, or education cess may be included.
  
• Any applicable rebates, exemptions, or penalties are added or deducted.
  
• The system generates the net amount payable for the specified period.
  
• Most municipalities follow an annual or half-yearly billing cycle for issuing demands.
  

Generation and Issuance of Demand Notice

• Once calculated, the municipal system generates a property tax demand notice.
  
• It includes details like property description, owner’s name, amount payable, and due date.
  
• Demand notices are either printed and delivered or uploaded on municipal portals.
  
• Some authorities also notify taxpayers via SMS or email alerts.
  
• In cases of reassessment or new ownership, a revised demand is issued.
  

Monitoring and Updating of Demand Records

• Demand registers are maintained by municipal tax departments for audit and tracking.
  
• Taxpayers can check demands online using property or assessment numbers.
  
• Demand amounts are updated when payments are made or corrections are approved.
  
• Property owners can apply for reassessment or rectification if they notice discrepancies.
  
• Disputes are handled by designated municipal grievance cells or appellate authorities.