Municipal Corporations in Urban Areas

• Property tax in cities and metropolitan areas is managed by municipal corporations.
  
• Examples include BMC in Mumbai, BBMP in Bengaluru, and MCD in Delhi.
  
• These bodies assess, collect, and revise property tax periodically.
  
• They issue assessment notices, demand slips, and receipts to taxpayers.
  
• Urban governance laws empower them to set rates and enforcement mechanisms.
  

Municipal Councils and Nagar Panchayats

• Smaller towns and semi-urban areas have municipal councils or nagar panchayats.
  
• They are responsible for collecting tax from properties within their jurisdiction.
  
• The structure and rules may vary but follow state municipal guidelines.
  
• They also carry out assessments, inspections, and grievance redressal.
  
• Revenue collected funds local development and maintenance works.
  

Gram Panchayats in Rural Areas

• In villages, property tax is collected by local gram panchayats.
  
• Tax is applicable to non-agricultural properties like shops or houses.
  
• Panchayats may also levy house tax or building tax separately.
  
• Rural taxes are used for local infrastructure like roads and water supply.
  
• Assessment and rates are generally lower than in urban regions.
  

State Government Oversight

• State governments define rules and frameworks for property taxation.
  
• They enact municipal laws under which local bodies operate.
  
• State departments may guide assessments and valuation principles.
  
• Urban development or municipal administration departments monitor compliance.
  
• Reforms and digitization efforts are usually state-led initiatives.
  

Special Purpose Authorities

• Industrial townships or urban development authorities may levy property tax.
  
• Examples include Noida Authority or DDA in Delhi for specified areas.
  
• They manage taxation where municipalities do not have direct jurisdiction.
  
• Such bodies are governed by special state or central laws.
  
• They maintain independent records and tax collection systems.