Government and Public Institutions

• Central and state government buildings may be exempt from property tax.
  
• Defense establishments and military cantonments are typically excluded.
  
• Buildings used for official purposes by government departments are exempted.
  
• Some may pay nominal service charges instead of full tax.
  
• Legislative bodies and judicial buildings usually fall under exemptions.
  

Charitable and Educational Organizations

• Registered charitable trusts running schools, hospitals, or orphanages may be exempt.
  
• Non-profit organizations engaged in public welfare are often excluded.
  
• Religious institutions like temples, mosques, churches, and gurudwaras may receive exemption.
  
• Educational institutions approved by the government may qualify.
  
• Cultural centers promoting public interest may also benefit.
  

Individuals with Special Status

• Senior citizens may get full or partial exemption based on age and income.
  
• Persons with disabilities may be eligible for tax relief or waiver.
  
• War widows and families of martyrs may receive exemptions.
  
• Freedom fighters recognized by the government may qualify.
  
• Economically weaker section (EWS) families may receive special consideration.
  

Low-Income and Special Housing Categories

• Slum dwellers in notified areas may be exempt under urban housing policies.
  
• Owners of properties below a certain annual value threshold may be exempted.
  
• BPL (Below Poverty Line) cardholders may get full or partial relief.
  
• Small residential properties in rural panchayat areas are often excluded.
  
• Beneficiaries of government housing schemes may be temporarily exempt.
  

Exemptions Based on Property Use

• Agricultural land used solely for farming is exempt from property tax.
  
• Burial grounds, crematoriums, and heritage buildings are generally excluded.
  
• Vacant land in certain zones may be conditionally exempt.
  
• Uninhabitable or condemned buildings may qualify upon verification.
  
• Structures used for public utility services may receive exemptions.