Primary Liability of Property Owners

• The legal owner of a property is primarily liable to pay property tax.
  
• Ownership may be individual, joint, or institutional.
  
• Property owners are responsible regardless of occupancy status.
  
• Tax applies to both freehold and leasehold properties.
  
• Title holders must ensure timely payment to avoid penalties.
  

Joint and Co-owners

• In joint ownership, all co-owners are collectively responsible.
  
• Tax liability may be divided based on ownership shares.
  
• Any one co-owner can pay the tax on behalf of others.
  
• Payment by one does not exempt the others from legal responsibility.
  
• Disputes among co-owners do not affect the tax obligation.
  

Tenants and Occupants

• Tenants are generally not liable unless specified in agreement.
  
• Some lease agreements may transfer tax liability to tenants.
  
• Long-term lessees under government schemes may bear the tax.
  
• Occupants without title are not legally responsible for tax.
  
• Unauthorized occupants are not eligible to pay or claim benefits.
  

Legal Heirs and Successors

• Legal heirs must pay tax on inherited property.
  
• Tax liability continues even during succession proceedings.
  
• Mutation in revenue records transfers liability to successors.
  
• Non-payment by heirs can lead to penalties or property notices.
  
• Heirs must update ownership details for proper billing.
  

Companies, Trusts, and Institutions

• Registered companies owning property must pay applicable tax.
  
• Trusts and NGOs are liable unless exempted by law.
  
• Tax is calculated based on usage—commercial, charitable, or mixed.
  
• Institutions must comply with local authority rules and deadlines.
  

Exemptions, if any, must be formally claimed with documentation.