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UT Admn imposes house tax
July, 28th 2015

Finally, the UT Administration today imposed house tax on residential properties in the city. As the Municipal Corporation was not ready to impose house tax due to “political pressure”, the Administration issued a notification on house tax by exercising its special powers.

With the notification, the UT Administration has hiked the house tax rates by over 15 times the tax amount imposed in 2013. The new house tax rates are almost on a par with those in Punjab and Haryana.

The notification reads, “The Administrator of the Union Territory of Chandigarh, in exercise of the powers conferred under Sub-Section (5) of Section 90 of the Punjab Municipal Corporation Act, 1976, as extended to the Union Territory, Chandigarh, by the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994, ordered that the MC shall impose property tax on residential land and buildings under the provisions of Section 90 (1) (a) of the Act falling within its limits commencing from the assessment year 2015-16 except for any residential house/flat having an area less than 500 sq ft”.

A senior UT official said residential houses situated in colonies and villages under the municipal limits will be exempted from house tax. Even government land and buildings are exempted from making payment of tax, but such land and buildings are liable to make payment of service charges at the rate of 75 per cent of the tax calculated in their respective zones.

At a House meeting on July 22, the Chandigarh Municipal Corporation had proposed the house tax model adopted by Punjab and Haryana. MC officials had circulated the agenda during the MC House meeting. However, the agenda could not be taken up.

At present, city residents do not pay house tax.

For the previous financial year (2014-15), no notification was issued for house tax on residential properties. In July 2013, the UT Administration had notified the imposition of house tax in the city. However, it was only for 2013-14. The tax on residential properties was imposed at the rate of Re 1 per sq yard per annum only for 2013-14. At a recent meeting between officials of the UT Administration and the MC, the UT officials had conveyed to the civic body that under the Smart City Mission, they needed to impose house tax on residential properties.

Recently, UT Administrator Kaptan Singh Solanki and UT Adviser Vijay Kumar Dev had suggested to impose house tax on city residents.
Paid parking system

In 2003, when the MC was not ready to impose the paid parking system in the city, the UT Administration had exercised its special powers and had imposed the paid parking system in the city.

Relief for societies
Against the earlier house tax rates of Rs 1 per sq yard on the total area of a society, this time residents of societies will only have to pay a house tax of Rs 0.75 per sq ft on the covered area. Society flats are located in Sectors 48, 49 and 50.

Mayor calls councillors’ meeting

The Mayor has now called a special meeting of all councillors (elected and nominated) at the MC committee room on Tuesday at 10.30 am in connection with the UT decision to impose house tax.
Rates of tax on houses/flats
Zone I

Area: Sectors 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 26, 27 and 28.
House tax rates: Rs 2/sq yard on the entire plot area plus Rs 1/sq ft on the total covered area of all floors.
Zone II

Area: Sectors 20, 21, 22, 23, 24, 25, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 38 (West), Modern Housing Complex, Mani Majra, Shivalik Enclave, Mani Majra, Industrial Area, Phase I and Phase II, and all SCFs situated within the municipal limits.
House tax rates: Rs 1.60 per sq yard on the entire plot area plus Rs 0.80 per sq ft on the total covered area of all floors.
Zone III

Area: Sectors 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 61, 63 and others.
House tax rates: Rs 1.20 per sq yard on the entire plot area plus Rs 0.60 per sq ft on the total covered area of all floors.
Example for Zone I

Plot area: 500 sq yards

Rate per sq yard: Rs 2

Amount of tax on the entire plot: 500 x 2: Rs 1,000
Floor area ratio (FAR): 1.50
Built-up area as per FAR = 500 x 9 x 1.50 = 6,750 sq ft
Ground floor 2,250 sq ft
First floor 2,250 sq ft
Second floor 2,250 sq ft
Tax on the total covered area:
6,750X1= Rs 6,750
Total tax amount:
(Rs 1,000+Rs 6,750) = Rs 7,750
Basement, if any covered area x rate
Note: 1 sq yard is equal to 9 sq ft
Example for Zone II

Plot area: 500 sq yards
Rate per sq yard: Rs 1.60
Amount of tax on the entire plot: 500 x 1.60: Rs 800
Floor area ratio (FAR): 1.50
Built-up area as per FAR = 500 x 9 x 1.50 = 6,750 sq ft
Ground floor 2,250 sq ft
First floor 2,250 sq ft
Second floor 2,250 sq ft
Tax on the total covered area: 6,750X0.80= Rs 5,400
Total tax amount:
(Rs 800+ Rs 5,400) = Rs 6,200
Basement, if any = covered area x rate
Note: 1 sq yard is equal to 9 sq ft

Example for Zone III

Plot area: 500 sq yards
Rate per sq yard: Rs 1.20
Amount of tax on the entire plot: 500 x 1.20: Rs 600
Floor area ratio (FAR): 1.50
Built-up area as per FAR
500 x 9 x 1.50 = 6,750 sq ft
Ground floor 2,250 sq ft
First floor 2,250 sq ft
Second floor 2,250 sq ft
Tax on the total covered area: 6,750X0.60= Rs 4,050
Total tax amount:
(Rs 600+Rs 4,050) = Rs 4,650
Basement, if any = covered area x rate
Note: 1 sq yard is equal to 9 sq ft
MIG flat in Sector 44-D
Covered area 801.65 sq ft
Rate per sq ft Rs 0.75
Tax amount (801.65X0.75)= Rs 601.24
HIG flat in Sector 38 West
Covered area 2,046 sq ft
Rate per sq ft Rs 0.75
Tax amount (2,046X0.75)= Rs 1,534.5
CHB flats, cooperative house building societies and other residential flats (excluding SCFs) having a total covered area of 500 sq ft and above and falling within the MC limits (irrespective of zones); Rs 0.75 per sq ft per annum of the total covered area.

 
 
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