Final Notification (384 - III - UDD - BBMP DC - Rev - 5675) (Only Notification) PDF
Final Notification (384 - III - UDD - BBMP DC - Rev - 5675) (Only Notification) PDF
Final Notification (384 - III - UDD - BBMP DC - Rev - 5675) (Only Notification) PDF
KARBIL/2001/47147
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sU III
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193
A. 384
Part III
Bengaluru, Wednesd
day, March 16, 2016 (Palguna 26,, Shaka Varsha 1937)
193
No. 384
Category
Description of the
property (including
apartments) with sub
category
II
Status
Column 3
Zonal Classification and unit area value per
square feet (sft)
Whether
tenanted
or owner
occupied
Zone
A
Tenanted
6.00
4.80
4.30
Owner
3.00
2.40
Tenanted
4.80
Owner
IV
Column 2
Zone
E
Zone
F
3.80
3.00
2.40
2.15
1.90
1.50
1.20
4.20
3.60
3.00
1.90
1.70
2.40
2.10
1.80
1.50
0.95
0.85
Tenanted
3.60
3.00
2.40
1.90
1.20
1.00
Owner
1.80
1.50
1.20
1.00
0.60
0.50
Owner
Zone
B
Zone
C
Zone
D
Annual composite
Rs.100.00 + Cess.
tax
(Lump
sum)
of
Annual Composite
Rs.200.00 + Cess
tax
(Lump
sum)
of
Tenanted
(i) Based on the guidance value published in the year 2008, the Area/ Street under the Unit Area
Value (UAV)-SAS were classified into six zones A to F zones and rental rates were fixed. The
present Zonal classification, based on the published guidance value in the year 2014, is also
classified into 6 zones as A to F Zones. However;
(a) If an area/street that is now classified has moved to more than one higher zone, then such
change in zone shall be restricted to the revised rate of the immediate next higher zone.
(b) If an area/ street that is now classified has moved one zone lower, then properties in such
area/ street shall continue to pay the property tax at the same zone as classified under 2008
notification, and pay property tax at the revised rate applicable to that zone.
Example for (a) above: If an area / street under the SAS 2008 was classified under F zone, but in
the present notification is classified in D Zone, then the properties in such street/area shall be
restricted to the revised rate of E Zone and not the revised rate of D Zone for the current block period.
Example for (b) above: If an area / street under the SAS 2008 was classified under D zone, but in
the present notification is classified in E Zone, then properties is such street/area shall pay tax at the
revised rate of D Zone, and not the revised rate of E Zone for the current block period.
(ii)
Only if the entire flooring of house is either of cement or red oxide flooring then such houses
shall fall under category II. If the house has mixed flooring i.e partly cement or red oxide
flooring and partly mosaic, tile, granite, marble etc, then category I is applicable and not
category II.
(iii)
Houses that are partly RCC and partly tiles/sheet may calculate the portions separately and
apply the UAV applicable.
(iv)
For covered or stilt parking area tax may be computed at 50% of the unit area value fixed for
the respective category of building, zone and status i.e. tenanted or owner occupied.
(v)
In respect of apartment/flats the owner or occupier and such other person like the Apartment
Association, Society etc who administer the common facilities like manager office, club house,
swimming pool, canteen, health club, gym etc. for the residents of the apartment shall file a
return and pay property tax for such the built area (facility area), but excluding security cabin,
pump house and electrical room, at the rates prescribed for owner occupied status for the
respective zones.
The category & description of property is mentioned in column (1) status, whether tenanted or
owner occupied is mentioned in column (2) and the zonal classification and the unit area value of
the zones are mentioned in column (3).
UNIT: PER SQ.FOOT / PER MONTH
Column 1
Column 2
Column 3
Status
Tenanted
25.00
17.50
12.50
10.00
7.50
3.80
association/institute, premises
used for Information Technology
(IT) Bio-technology, Business
Process Outsourcing firms, and
other IT related services like Legal
Process Outsourcing, Medical
Transcriptions etc even if such
units are classified as Tiny, Small
Self12.50
occupied
8.75
6.25
5.00
3.75
1.90
Based on the guidance value published in the year 2008, the Area/ Streets under the Unit Area
Value (UAV)-SAS were classified into six zones A to F zones. The present Zonal classification, based
on the published guidance value in the year 2014, is also classified into 6 zones as A to F Zones.
However,
(a) If an area/street that is now classified has moved to more than one higher zone, then such
change in zone shall be restricted to the revised rate of the immediate next higher zone.
(b) If an area/ street that is now classified has moved one zone lower, then the area/ street shall
continue to pay the property tax at the same zone as classified under 2008 notification, and
pay property tax at the revised rate applicable to that zone.
Example for (a) above: If an area / street under the SAS 2008 was classified under F zone, but in
the present notification is classified in D Zone, then properties in such area/street shall be restricted to
the revised rate of E Zone and not the revised rate of D Zone for the current block period.
Example for (b) above: If an area / street under the SAS 2008 was classified under D zone,
but in the present notification is classified in E Zone, then properties in such street/area
shall pay tax at the revised rate of D Zone, and not the revised rate of E Zone for the
current block period.
Column 1
Column 2
Column 3
Category
VI
VII
VIII
Category
IX
Zone
A
Zone
B
Zone
C
Zone
D
Zone
E
Zone
F
25.00
20.00
15.00
12.50
10.00
7.50
Zone
B
Zone
C
Zone
D
Zone
E
Zone
F
15.00
13.75
12.50
10.00
8.75
7.50
16.25
(i) Cinema
Theaters
12.50
11.25
10.00
18.75
Sub category
15.00
17.50
15.00
13.75
12.50
5.00
4.40
3.75
3.25
2.50
(ii) Multiplex
Cinema
(iii) Touring
theaters
(iv) Semipermanent
theaters
Column 1
Category
Cloumn
Private Hospitals and Nursing
Homes
Subcategory
Year of
commencement
X
(i)
(ii)
(iii)
(iv)
Column 3
Group based on bed strength & date of
commencement
Group & Unit: Rate per Sft. Per month
a
b
c
d
e
More
Between Between Between
Less
than 200 100-199
50-99
25-49
than 25
beds.
beds
beds
beds
beds
Rs.7.50
Rs. 6.25
Rs. 5.50 Rs. 5.00 Rs.4.50
Rs.6.25
Rs. 5.50
Rs. 5.00 Rs. 4.50 Rs.3.75
Rs.5.50
Rs. 5.00
Rs. 4.50 Rs. 3.75 Rs.3.10
Rs.5.00
Rs. 4.40
Rs. 3.75 Rs. 3.25 Rs.2.50
Column 1
Column 2
Category
Usage of property
XI
Column 1
Column 2
Category
Industrial
buildings
(Industrial units as
defined
by
the
Director
of
Industries
and
Commerce Govt. of
Karnataka or Govt.
of India and set up
in
industrial
estates formed by
the Government or
industrial
layout
approved by the
government.
XII
Status
Column 3
Zonal Classification Unit Area Value per
square feet per month (in Rs.)
Zone
Zone
Zone
Zone
Zone
Zone
A
B
C
D
E
F
5000 sft or less built up area
11.25 10.00
7.50
6.25
5.00
3.75
5001 and more square feet built up area
12.50
11.25
8.75
7.50
6.25
5.00
Column 3
Unit Area Value per sft per month
i) Large Scale
ii) Medium scale iii) Small Scale
Industry
Industry
Industry
Tenanted
Rs.10.00
Rs. 8.30
Rs. 6.50
Owner
Rs. 5.00
Rs. 4.15
Rs. 3.25
iv) All Cottage industries irrespective of location (Viz handlooms,
khadi and village industries, sericulture, handicrafts and coir
including tiny units and power looms with less than 16 HP
whether or not partially used for dwelling purpose and built-up
area is:(a) 1200 sft or
(b) More than
less
1201 sft
Unit Area Value
Column 1
Category
XIII
Column 2
Unit area value for excess
vacant land and vacant
land not built upon
Column 3
Unit Area Value per square feet per month (in Rs.)
Zone A
Zone B
Zone C
Zone D
Zone E
Zone F
0.60
0.50
0.40
0.30
0.25
0.15
Column 1
Column 2
Category
XIV
Column 3
Unit Area Value per sft per month
Service charges shall be paid in respect of buildings
exempted from property tax under Section 110 of the KMC
Act 1976, excluding places for public worship, at 25% of
the prescribed the rate plus cesses for lands and buildings
or both.
Zone A
Zone B
Zone C
Zone D
Zone E
Zone F
7.50
6.25
5.75
5.00
4.50
3.75
Column 1
Column 2
Category
XV
Tax on telecommunication
towers erected on properties,
irrespective of location (Zones)
Column 1
Category
XVI
Column 1
Category
XVII
Column 2
Tax
per
hoarding
/billboard
including
digital
or
electronic
devises erected
or fixed on
properties and
falling as per
zone
classification.
Column 3
[Composite tax plus cesses]
Rs.15,000 plus cess per tower erected on either
residential or non-residential property or vacant
land.
Column 3
[Composite tax plus cesses]
Erected either on residential or non-residential property or vacant land.
(i)
A Zone
where the
size of
hoarding is
less than
150 sft
(ii)
A Zone
where the
size of
hoarding is
more than
150 sft
Rs.20,000.00
Rs.22,000.00
(iii)
B Zone
where the
size of
hoarding is
less than
150 sft
(iv)
B Zone
where the
size of
hoarding is
more than
150 sft
(v)
Other zones
where the
size of
hoarding is
less than
150 sft
(vi)
Other zones
where the
size of
hoarding is
more than
150 sft
Rs.15,000.00
Rs.18,750.00
Rs.8,750.00
Rs.12,500.00
Column 3
Column 2
8.00
7.00
6.00
5.00
4.00
3.00
(i)
Provided in respect of outdoor sports stadium like cricket, hockey, tennis, football and the
like, the covered area for spectators gallery for viewing the event shall be computed to tax
at 20 percent of the rate applicable for that area/zone and for other recreations and
clubhouse facilities shall be computed at the prescribed rates provided under category V.
(ii)
Provided that under non-residential property, 25% of the total built-up area in Category VII,
VIII, IX (i), X, XI & XII shall be considered as utility or service area and such area shall be
computed to tax at 50% of the unit area value prescribed for such class of property.
(iii)
All properties seeking grant of exemption under Section 110 shall apply to the
Commissioner in the prescribed application form (Form VI) along with the payment of
service charges prescribed under category XIV. If the application falls within the conditions
under Section 110, then the payment will be accepted and exemption certificate will be
issued. If the application for exemption is rejected, then property tax at non-residential
rates will apply.
(iv)
When a property is exempted from property tax, and if any portion of the property is used
for any other purpose other than for the purpose for which the exemption is granted, then
for such usage falling either under Table I or Table II, property tax shall be payable at the
prescribed rates to such extent and usage.
(v)
For covered or stilt parking area or multilevel car park (MLCP) tax may be computed at 50%
of the unit area value fixed for the respective category of building, zone and status i.e.
tenanted or owner occupied.
(vi)
Provided further the area used for storage of merchandise like granite, timber, bricks, tiles
and the like, stored in open yard/area, the unit area value shall be computed to tax at 50
percent of the rate applicable for the respective area/zones of category V
(vii)
Provided further in categories V to XI where surface parking slots are provided and
charged for separately by the owner/association or any person authorized to collect parking
charges and the like in any manner an additional annual lump sum tax of Rs.125 per two
wheeler slot and for other vehicles Rs.375 per vehicle slot shall be calculated based on the
total number of surface parking slots provided in the premises for two wheeler and other
class of vehicles. The owner or the occupier authorizing the collection of payment for
parking vehicles shall file the return in such cases.
(viii)
In respect of all non-residential buildings the owner or occupier and such other person like
the Association, Society etc who administer the common facilities like manager office, club
house, swimming pool, canteen, health club, gym etc. shall file a return and pay property
tax for such the built area (facility area), but excluding security cabin, pump house and
electrical room, at the rates prescribed for owner occupied status for the respective zones.
For collecting or authorizing collection of charges for surface vehicle parking, rental or
leasing or licensing hoarding and telecommunication towers within the premises; the owner
or occupier shall include such lump sum taxes as applicable and file the return.
10
11
12
13
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
M/s.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
14
17.
18.
M/s. Veeresha Theatre, Magadi Road, Chord Road Layout, Bangalore 560 040.
M/s. Uma Talkies, Chamarajapet, Bangalore 560 018.
C Group
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
1.
2.
3.
4.
5.
6.
1.
2.
15
3.
4.
5.
6.
7.
8.
9.
10.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
NOTE: New Theatre coming up in any of the BBMP zones shall first apply to the Commissioner,
BBMP along with the licence issued by the Deputy Commissioner (Urban) or (Rural) to
ascertain the group under which they would be classified for the purpose of property tax
under Unit Area Value.