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Property tax in Kolkata is levied by the Kolkata Municipal Corporation (KMC) on residential, commercial, industrial and vacant-land properties within the city's municipal limits. The tax is a key source of revenue for civic amenities such as roads, drainage, street lighting, water supply and waste management. Since 1 April 2017, KMC has calculated property tax using the Unit Area Assessment (UAA) system, which replaced the earlier Annual Rateable Value (ARV) method and allows property owners to self-assess their tax liability.
This document is a factual, source-checked draft for every section flagged in the content re-optimisation sheet. All facts are drawn from the official KMC portal (kmcgov.in) or corroborated by at least one other independent source; anything that could not be verified against an official source is flagged rather than stated as fact.
KMC Property Tax is an annual civic tax that the Kolkata Municipal Corporation charges owners of land and buildings within its jurisdiction (Wards 1 to 141). It applies to residential flats and houses, commercial and industrial establishments, and vacant plots. The tax funds the upkeep of roads, sewage and drainage systems, street lighting, parks and other municipal infrastructure.
Since 1 April 2017, KMC assesses this tax under the Unit Area Assessment (UAA) system. Assessments made for periods before that date continue to follow the older Annual Rateable Value (ARV) method until they are re-assessed under UAA.
The UAA system was published in the Official Gazette on 1 April 2017 and is KMC's current method of computing property tax. It was introduced to remove the subjectivity of the earlier ARV method — under which tax depended on an assessor's estimate of ‘reasonable rent’ — and to let property owners assess their own tax liability using clearly notified parameters.
KMC has divided its 141 wards into 293 valuation blocks. Each block is classified into one of seven categories, A to G, based on market value, infrastructure and civic facilities available in that area. Category A carries the highest valuation and category G the lowest. Bustee, slum and thika-tenanted areas are classified as category G regardless of their location, and recognised Refugee Rehabilitation colonies and government-notified EWS/BSUP settlements are classified as category E, in order to limit the tax burden on economically weaker sections.
Every category (A to G) is assigned a Base Unit Area Value — an annual value per square foot that is uniform for all properties within blocks of the same category. Category A has the highest BUAV and category G the lowest. This creates broad equity: two properties in different wards but the same category carry the same BUAV.
To account for differences between individual properties within the same block, KMC applies five Multiplicative Factors to the BUAV:
Location Factor — position of the property within its block
Usage Factor — residential, commercial, industrial or other use
Age Factor — age of the structure
Structure Factor — type and quality of construction
Occupancy Factor — whether the property is self-occupied or tenanted
Unlike the ARV system's slab rates (11% to 40%), the UAA system applies a flat tax rate, notified by KMC, within a band of 6% to 20% of the Annual Value; the rate for developed bustees is fixed at 8%. A Howrah Bridge tax is added on top of the base rate for properties in specific wards (0.5% of Annual Value in most wards, 0.25% in a defined set of wards, and nil in wards 101–114).
A defining feature of UAA is that assessees can calculate and file their own property tax return rather than relying solely on a KMC inspector, using the BUAV, MF values and tax rate that KMC notifies publicly.
KMC Act provisions cap movement in tax liability: the tax on an already-assessed property cannot increase or decrease by more than 20% compared with the previous assessment, provided there is no change in the nature or character of the property.
The Assessee Number is the unique identifier KMC assigns to a property once it is entered in the Assessment Register. It is generated at the end of the mutation process, after a KMC inspector verifies the property and the valuation is cleared by the Deputy Assessor-Collector, Assessor-Collector and Deputy Municipal Collector. KMC then issues Form A-105 to the owner, confirming the Annual Valuation along with the Assessee Number.
You need this number for almost every KMC interaction — paying tax online or offline, downloading receipts, requesting a No Objection Certificate (NOC), or checking outstanding dues. It can be found on a previous KMC tax bill or receipt, a mutation certificate, or by using the Assessee Search facility on the KMC portal.
KMC's official formula for computing Annual Property Tax under the UAA system is:
Annual Tax = BUAV × Covered Space / Land Area × Location MF × Usage MF × Age MF × Structure MF × Occupancy MF × Rate of Tax (including Howrah Bridge tax, where applicable)
Step by step
Identify the block and category (A–G) your property falls under, using the block list notified by KMC.
Note the BUAV (₹ per sq. ft.) notified for that category.
Measure the covered space (for buildings) or land area (for vacant plots).
Apply the five Multiplicative Factors — Location, Usage, Age, Structure and Occupancy — as notified by KMC for your property's specifics.
Multiply the resulting Annual Value by the applicable tax rate (6%–20%, or 8% for developed bustees), adding Howrah Bridge tax where applicable.
Divide the Annual Tax by four to arrive at the quarterly demand.
KMC's official portal hosts a property tax calculator, along with the notified BUAV and MF tables, under its Assessment-Collection / UAA section, so owners do not need to source these values from third parties.
Note: Specific BUAV values in rupees per sq. ft. for each block and category are notified by KMC and revised periodically; this draft does not quote figures that could not be confirmed as current on kmcgov.in, to avoid publishing outdated numbers.
Lenders routinely ask for KMC property tax receipts and an updated Assessee record as part of home loan and loan-against-property due diligence. Clean, up-to-date property tax records help establish:
Clear, current ownership — the Assessee record reflects the name in which the property is mutated, which lenders cross-check against the title deed.
No outstanding statutory dues — an unpaid tax demand can translate into a charge against the property, which concerns lenders assessing collateral.
Address and property description proof — tax receipts corroborate the property's location, category and covered area shown in other documents.
Readiness for mutation-linked processes — if a lender or the borrower later needs an NOC (for sale, further mutation, or closing the loan), a current tax record with no dues makes that process quicker.
Because of this, keeping property tax paid and the Assessee record updated is a practical step for anyone planning to use a Kolkata property as security for a home loan.
Under the UAA system, KMC does not use a single flat percentage for every property. The applicable rate depends on the block category, use of the property, and the notified tax-rate band. The table below summarises the structure as notified by KMC; exact BUAV figures in rupees should always be confirmed on the KMC portal, since they are revised periodically.
| Category | Basis of classification | Relative Base Unit Area Value (BUAV) |
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Tax-rate band: 6% to 20% of Annual Value, flat (not slab-based); developed bustees are taxed at a fixed 8%. A Howrah Bridge tax applies additionally in specified wards (0.5% or 0.25% of Annual Value, or nil, depending on the ward).
Go to the official KMC website: kmcgov.in.
Under ‘Online Services’, select ‘Assessment Collection’.
Choose the ‘Assessee Info’ / ‘Search Assessee’ option.
Search using your Ward Number, Street Name and Premises Number, or your registered Assessee Number if you already have it.
Click Search to view the property's Assessee record, including the assessee name, ward and category.
Visit the official KMC portal (kmcgov.in) or KMC's citizen payment page.
Select ‘Make Online Payment’ from the Quick Links / Online Services menu.
Choose ‘Property Tax’ and then ‘All Bill’ (or ‘Pay All Bills, Suspense, Misc’).
Enter your Assessee Number, registered mobile number and email ID, then search for outstanding dues.
Verify the property and demand details shown.
Pay using net banking, UPI, debit card or credit card.
Download or print the e-receipt once payment is confirmed.
Visit the nearest KMC Treasury Counter, Borough Office, or e-Kolkata Citizen Service Centre.
Collect or carry the challan / bill along with your Assessee Number.
Pay in cash for amounts up to ₹25,000; for larger amounts, pay by demand draft or pay order in favour of ‘Kolkata Municipal Corporation’.
Collect the stamped receipt as proof of payment and retain it for your records.
Note: Payment methods and limits are as notified by KMC and can change; always confirm the current cash limit and accepted instruments at the counter or on kmcgov.in.
Go to kmcgov.in and open ‘Online Services’ → ‘Assessment Collection’.
Select ‘Reprint e-Receipt’ (or the equivalent payment-history option).
Enter your Assessee Number and choose the relevant payment period.
Click Search to view the list of receipts for that period.
Select the relevant transaction and download or print the receipt.
A No Objection Certificate (NOC) confirms there are no outstanding dues on a property and is required before submitting a mutation application (Form A-42) or, similarly, for property sale, separation, or amalgamation.
Apply for and obtain a Letter of Intimation (LOI) from the Computer Section at your Assessment-Collection Unit.
Get the LOI verified by the concerned Assessor-Collector — this verification is completed within 15 days.
If there are no outstanding dues, the NOC is generated and handed over on contact with the Assessor-Collector.
If dues exist, pay them (cash up to ₹25,000, or by demand draft payable to Kolkata Municipal Corporation) at the Assessment-Collection office; the NOC is then generated and issued immediately.
Where KMC's online citizen portal is used, the equivalent steps are to log in, select the Property Tax / NOC option, enter the Assessee Number and required details, and download the certificate once the ‘no outstanding dues’ status is confirmed.
Mutation is the process of recording the name of the valid owner against a property in KMC's Assessment Register; it is not proof of title on its own, but it is what keeps the Assessee record current after a sale, inheritance, or transfer.
Purchase of a new property — KMC must be informed in writing within 90 days of receiving the purchase deed.
Mutation by succession or transfer.
Separation, amalgamation or apportionment of a premises.
Any change in the nature of occupancy or usage of the property.
Complete Form A-42 and attach the supporting documents specified on the form (a No Outstanding Certificate is mandatory for mutation).
Submit the form at the KMC Assessment department, either in person or by post; KMC recommends visiting in person.
Within 10 days of a complete file being received, a KMC inspector visits the premises to verify the property.
Based on the inspection, the property is valued and clearance is obtained from the Deputy Assessor-Collector, Assessor-Collector and Deputy Municipal Collector — typically within 15 days.
Once cleared, the owner's name is mutated in the Assessment Register, an Assessee Number is generated, and Form A-105 (stating the Annual Valuation and Assessee Number) is sent to the owner.
Simple mutation typically takes 2 to 7 days once the file is complete; amalgamation, separation or apportionment cases can take up to 15 days. Mutation form A-42 is free; the mutation/separation/apportionment processing fee is ₹100, while amalgamation fees are tiered by plot size (from ₹300 for plots under 500 sq. m. up to ₹20,000 for plots of 1,500 sq. m. and above).
KMC also offers e-Mutation: the digitised Form A-42 can be filed online after logging in, with one identification document (Aadhaar, Voter ID, PAN, etc.) uploaded and the e-Mutation processing fee paid online. A temporary case number is generated on submission, and applicants can track status online using the Assessee Number or case number.
Self-assessment is a core feature of the UAA system: instead of relying only on a KMC inspector, an assessee can calculate their own Annual Value and tax using the BUAV, Multiplicative Factors and tax rate that KMC has notified for their block and category.
Confirm your property's block number and category (A–G) from KMC's published block/category list.
Note the BUAV and applicable Multiplicative Factors for your property's location, usage, age, structure and occupancy.
Obtain the Self-Assessment Form (SAF) from KMC's Assessment-Collection office or the KMC website.
Fill in the property details and computed Annual Value / tax on the SAF.
Submit the SAF offline at the Assessment-Collection office, or online where the digitised facility is available on kmcgov.in.
Where a property is unassessed or mutation is pending, filing self-assessment along with the tax payment can generate a provisional Assessee Number.
If an assessee misrepresents property details in a self-assessment, or disputes the valuation KMC arrives at, KMC provides a fair hearing process to resolve the disagreement, similar to the hearing process under the earlier ARV system.
The West Bengal Assembly amended the KMC Act in November 2018 to allow a 10% property tax exemption for owners aged 60 years and above, effective from FY 2019-20. This replaced the earlier eligibility threshold of 65 years.
Bustee, slum and thika-tenanted areas are classified in the lowest UAA category (G) regardless of their actual location, which keeps their BUAV — and therefore their tax — lower. Recognised Refugee Rehabilitation colonies and government-notified EWS/BSUP settlements are similarly treated as category E.
State government amendments reported alongside the senior-citizen rebate also referenced possible tax relief for owners who preserve ponds, tanks or other waterbodies on their property, and an extension of the permitted time to commence construction after sanction-plan approval (from 2 years to 5 years). Property owners should confirm current applicability and documentation requirements directly with KMC, as these provisions have not been independently re-verified against a current KMC notification for this draft.
The KMC Act empowers the Mayor-in-Council to consider concession requests from taxpayers who are unable to pay, including allowing payment in instalments, on a case-by-case basis.
KMC allows a rebate for tax paid within the presentation/rebate window on a bill (reported at 5% of the quarterly tax under the ARV-era schedule notified by KMC), with an additional rebate reported for owners who opt for online, paperless billing. Because these percentages are periodically revised, confirm the current rebate percentage on the bill itself or on kmcgov.in before relying on a specific figure.
Note: Applicants must submit the documents KMC specifies (age proof, ownership documents, etc.) to avail any of the above exemptions or concessions.
KMC property tax is billed and payable quarterly, through Preliminary Demand (PD) bills. Presentation dates and rebate deadlines are published by KMC for each financial year and can shift from year to year, so the schedule below should be treated as indicative only and cross-checked against KMC's current PD schedule notification before use.
| PD Bill | Typical Presentation Window | Typical Rebate Deadline |
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As printed on the bill |
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KMC's official PD bill schedule PDF for the current year (hosted on kmcgov.in) carries exact presentation and rebate dates and should be the source cited on the live page rather than fixed dates, since these are re-notified annually.
If tax is not paid within the presentation quarter, KMC can levy a one-time penalty of up to 15% of the outstanding tax, on a sliding scale that rises with the size of the demand (for example, roughly 0.5% of the quarterly demand for very small amounts, up to 15% for demands of ₹5,000 and above). In addition, simple interest accrues monthly — reported at around 1% where the Annual Value is below ₹1 lakh, and around 1.5% where it is ₹1 lakh or more — starting from the quarter after the bill was presented until the month before payment is made.
A rebate is available for tax paid within the notified rebate window, plus an additional rebate reported for choosing paperless, online billing (subject to a rupee cap per payment). Confirm the current percentages on your bill or on kmcgov.in, as KMC periodically revises them.
Note: The dates in the table above are illustrative only. For the current financial year's exact PD bill presentation and rebate deadlines, always refer to KMC's official schedule at kmcgov.in.
KMC has, from time to time, introduced graded waiver schemes to help owners with long-pending property tax dues clear their arrears by reducing accumulated penalty and interest (the principal tax amount itself remains payable in full). A graded waiver scheme reported to have taken effect from 1 August 2024 structured relief by the length of the default:
Dues pending up to 2 years — up to 99% waiver on penalty and up to 50% waiver on interest
Dues pending over 2 and up to 5 years — up to 75% waiver on penalty and up to 45% waiver on interest
Dues pending over 5 and up to 10 years — up to 50% waiver on penalty and up to 40% waiver on interest
Dues pending beyond 10 years — up to 25% waiver on penalty and up to 35% waiver on interest
KMC had earlier proposed a similar graded scheme for FY 2024-25 that was deferred due to the Model Code of Conduct during the Lok Sabha elections, before a version of the scheme was reported to have been implemented later in 2024.
Note: Waiver schemes are time-bound and periodically revised or discontinued by KMC. The percentages above reflect the most recent scheme reported in the press and by KMC-referencing guides at the time of writing; owners with pending dues should confirm current eligibility, exact percentages and the application deadline directly at their KMC Assessment-Collection office or on kmcgov.in before relying on this information, since this specific notification could not be directly retrieved from kmcgov.in for this draft.
Paying KMC property tax on time — and keeping the Assessee record, mutation status and NOC current — protects you from penalties and interest, and keeps your paperwork ready for situations like a property sale or a home loan application. The UAA system's self-assessment option makes it possible to calculate and pay tax without waiting for a KMC inspector, provided you use the block category, BUAV and Multiplicative Factor values that KMC has currently notified. Always cross-check rates, dates and scheme details on kmcgov.in, since KMC revises several of these periodically.
KMC stands for Kolkata Municipal Corporation, the civic body responsible for property assessment, mutation and property tax collection across Kolkata's 141 wards.
On the KMC portal, look for a citizen/external user registration option, typically requiring your name, mobile number and email ID to create a login for online services such as payments, mutation status tracking and NOC applications.
Property detail changes — such as a change in occupancy, usage, or after a sale — are updated by submitting the relevant form (Form A-42 for mutation, transfer, separation or amalgamation; Form A-75 for a change in use or occupier) along with supporting documents at your KMC Assessment-Collection office, or through KMC's online mutation facility where the digitised form is available.
Yes. Under the UAA system, introduced from 1 April 2017, property owners can self-assess their tax liability using the BUAV, Multiplicative Factors and tax rate that KMC has notified for their property's block and category, and submit a Self-Assessment Form either offline or through KMC's online facility.
Non-payment can lead to loss of the on-time rebate, a one-time penalty of up to 15% of the outstanding tax, monthly interest on the overdue amount, and — in the KMC Act's more serious enforcement provisions — a Warrant of Distress and sale of movable property, attachment or sale of immovable property, and disconnection of the water supply line.
Tax receipts and a current Assessee record help a lender confirm clear ownership, verify that there are no outstanding statutory dues against the property being offered as security, and cross-check the property's address and description against other loan documents.
Check a previous KMC property tax bill, receipt or mutation certificate, or use the Assessee Search facility under Online Services / Assessment Collection on kmcgov.in, searching by ward number, street name and premises number.
It is calculated as: Annual Tax = BUAV × Covered Space/Land Area × Location MF × Usage MF × Age MF × Structure MF × Occupancy MF × Rate of Tax (including Howrah Bridge tax where applicable), divided by four for the quarterly demand. KMC's official tax rate band under UAA is 6% to 20% of Annual Value (8% for developed bustees).
BUAV stands for Base Unit Area Value — the annual value per square foot that KMC assigns to each of the seven UAA categories (A to G). It is the starting point for calculating a property's Annual Value before Multiplicative Factors and the tax rate are applied; category A carries the highest BUAV and category G the lowest.
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