department... · 2017-12-06

Chapter No.18

Manual XVII

Under Clause (4)(1) (b) (xvii) of Chapter II of the Right to Information Act, 2005

Such other information as may be prescribed.

Method of Assessment & calculating Ratable Value of the Land and Buildings.

Rateable Value of any Building or Land assessable to Property Taxes is determined

as per the provisions of Section 154 of M.M.C. Act. Rateable value of any building or

land is determined by allowing 10% statutory deduction in lieu of all allowances for

repairs or any other account whatever from the annual rent of such building or land for

which such building or land might reasonably be expected to let from year to year.

At present, the concept of construction of the Building for letting to the tenant is

not found in general. Normally all the properties are constructed for the purpose of

occupation of individual owner and therefore, the department has demarked the

pockets of locality in every Ward and provided ‘Residential Letting Rates (Annexure H)

for each Pocket’ to arrive at the Annual Rent at which the building is reasonably

expected to be let from year to year and considering ‘Residential Letting Rate’, the

Annual Rent and Ratable Value of the property is fixed as under.

(Rent per month X 12) Less 10% Statutory Deductions

All the premises belonging to the Government or a Local Authority or any tenancy,

licensee or other like relationship created by a grant from or license given by

Government in respect of any premises let or sub-let to nationalized banks or any

public sector undertakings or any corporations established by or under any Central or

State Act or Foreign missions, International agencies, multi-national companies and

private limited companies and public limited companies having paid up share capital of

rupees one crore and more, are excluded from the purview of Standard rent as per

section 3(1)(b) of the Maharashtra Rent Control Act, 1999 which has come into

force w.e.f. 31st March 2000. All such properties or parts thereof belonging to these

establishments are assessed or re-assessed on the basis of rent, compensation,

Manual XVII _ page no 1

license fee, lease rent actually paid and interest on deposits. Reasonable annual rent

of such properties or part thereof is arrived at by allowing some percentage of

deduction from the rent, compensation, lease rent, interest on deposits, license fee

as paid by the willing lessee to the willing lessor for service charges, property taxes,

maintenance of property and also considering the income of the owner of the building

or part thereof. Rateable Value is arrived at by allowing statutory deduction of 10%

from the reasonable annual rent determined as mentioned above.

In case of Assessment of land, cost of land is taken in to consideration and to

arrive at the annual letting value of the land, 12% of land cost is considered and after

allowing Statutory Deduction at 10 % the Ratable Value is fixed.

1) Exemption from General Tax

A) Under Section 143 (1) (a) of the Act, exemption from General Tax is

admissible to the buildings and lands or portions thereof exclusively occupied for public

worship or for charitable purposes.

Beneficiaries:

The institutes for public worship or for charitable purposes formed under a Deed of

Trust or a Society and registered with the Charity Commissioner under the Public Trust

Act, 1950 and / or a Society registered under the Co-Operative Society’s Act, 1860.

Conditions :

Exclusive use of the property for public worship or charitable purposes and no rent

is derived from the property whether such rent is applied exclusively to religious or

charitable purposes.

Requirements for Claim :

I. For Schools, documents mentioned in circular no. AC/04/Gen/2016-17

dt.11.01.2016-17. (Page No- 111 to 114)

II. For Hospitals, documents mentioned in circular no. AC/03/ A.O Stats/2017-18

dt.21.08.2017-18. (Page No- 106 to 110)


III. Other Trust (Exempt as per MMC Act, u/s 143 (1)(A))

1. Written Application to claim exemption from Property Taxes.

2. Deed of Trust or Memorandum of Institute specifying aims and objects of the

Institute.

3. Registered with the Charity Commissioner under the Public Trust Act, 1950.

4. Annual Report of the Institute with Statement of Income and Expenditure for the

last three years.

5. Certificate of Income Tax Exemption under Section 80 G of the Income Tax Act.

B) Under Section 143 (1) (b) of the Act, exemption from General Tax is

admissible to the buildings and lands vesting in (Government) (used solely for public

purposes and not used or intended to be used for purposes of profit) or in the

Corporation, in respect of which the said tax, if levied, would be primarily leviable from

the (Government) or, the corporation respectively;

However, this exemption is more nominal than the rate as the Government is liable

to pay sum in lieu of General Tax equivalent to 8/10 of the amount payable by ordinary

ratepayer, under the provision of section 144 of the M.M.C. Act, 1888. As such all

properties vested in State Government/Central Government are assessed separately in

G.P.R. Ward and exemption under section 143(1)(b) is not claimed by the

abovementioned Authorities.

Similarly the lands and buildings vesting in Corporation are also exempted from

General Tax etc. the 'ownership' document is the main requirement for granting

exemption to these properties.

C) Under Section 143 (1) (c) of the Act, exemption from Property Taxes is

admissible to such building and lands belonging to any Diplomatic or Consular Mission of a

foreign State as Government may be general or special order specify in this behalf.

The certificate issued by the State Government / Central Government in the name

of any diplomatic or Consular's Mission of a Foreign State regarding the allotment or

occupation of the premises to be utilized by them is the requirement documents for

granting exemption.

2) Concession in levy of property tax under Section 144 B of the Act


Under section 144 B of the Act the property tax in respect of the building

constructed under the low cost housing scheme for economically weaker sections and low

income group by M.H.A.D.A. or under the slum Rehabilitation Scheme declared under the

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act,1971 or

under any other housing scheme of the Central Government, State Government or

Corporation for the purpose Slum Improvement and use for residential purpose is levied at

reduced rate as shown below for the period of 20 years from 23.11.1995 or from the

date of first occupation of the premises, whichever is later.

Provided that, the concession of such reduced rates of tax shall not be available in

respect of any building or part thereof constructed under any of the schemes mentioned

herein, which is not utilized for residential purpose for rehabilitation of the concerned

project affected persons or slum dwellers and which is a component available for saleor

usenfor commercial purpose

The reduced rates of tax leviable for the properties under S.R.A. / S.R.D.

Schemes re-developed under D. C. Rule 33 (5) & 33 (10), excluding Government Taxes

and Tree Cess for the rehab residential portion having area not exceeding 25 sq.mtrs.

(269 sq.ft.) of the property as per the slab shown below:

i) @ 20% of the tax payable for the first 10 years

ii) @ 50% of the tax payable for the next 5 years

iii) @ 80% of the tax payable for the further next 5 years.

However, the full amount of tax is payable at the prevailing rates after 20 years

Documents required for claiming the tax concession :

1) Certificate from Assistant Commissioner of Municipal Corporation of Greater

Mumbai in respect of the Municipal properties and the Municipal tenanted

properties, Certificate of MHADA for development of cessed property under

Development Control Rules 33(7).

2) Certified copy of list of original tenants approved by SRA/SRD/MMRDA as the

case may be.

3) Letter of Intent approved by SRA/SRD for properties developed under Development

Control Rules 33(10)/33(7)

4) Updated development plans approved by SRA/Architect.

5) Intimation of Disapproval (IOD)


6) Commencement Certificate

7) Occupation certificate

8) Certificate of society registered under Bombay Public Trust Act.

9) Affidavit by Society chairman and Secretary on Rs. 100/- stamp paper

10) Certified copy of list of original tenets with their serial number in Annexure and

house/room number on Authority letter.

2-A) Concession in levy of Property Tax under section 144 C of Mumbai Municipal

Corporation Act.

Under section 144 C of M.M.C. Act, 1888; and all other powers enabling it in

this behalf the Government of Maharashtra hereby-

(i) Notifies the Nagari Nivara Parishad, a public trust registered under the Bombay

Public Trusts Act, 1950, bearing registration No. E 10394 Bom. 1985, to be the

institution for the purposes of the said section 144C; and

(ii) directs that, during the period of twenty years, from the 15th April 2005 or from

the date of first occupation of the premises, whichever is later, the property tax in respect

of the residential tenements constructed by the said institution for economically weaker

sections of the society with a carpet area not exceeding 350 square feet, at Dindoshi,

Goregaon (East), Mumbai 400 063, shall, for the period specified in column (2) of the

Schedule appended hereto, be levied at the reduced rate specified in column (3) thereof.

Schedule

Sr. No. Period Reduced rates of property taxes

(1) (2) (3)

1 From the 1st year to 10th year 20 per cent of the rate of Property taxes levied

in the particular year.

2 From the 11th year to 15th

year

50 per cent of the rate of Property taxes levied



year



Henceforth regular taxation.


Documents required for claiming the Tax concession:

1) Letter/Certificate from Public Trust, indicating that society is registered under the

Bombay Public Trusts Act, 1950, bearing the registration No. E 10394 Bom.

1985.

2) Copy of Building sanctioned plans confirming that carpet area for residential

tenements does not Exceeding 350 sq.ft.

2-B) Concession in levy of Property Tax under section 144 D of Mumbai Municipal

Corporation Act.

The Govt. of Maharashtra vide its Notification dated 8th November, 2005 has

inserted the Section 144D in M.M.C. Act and has given concession for the period of

twenty years commencing from 25th August 2005, or from the date of first occupation of

the tenements hereinafter specified, whichever is later, the property tax, in respect of the

rehab residential tenements not exceeding 350 sq.ft. situated in a building, in the Island

City of Mumbai which

(a) is entitled to FSI benefit under regulation 33(7) of the Development Control

Regulations for Brihan Mumbai, 1991 and

(b) is a cessed building governed by the Maharashtra Housing and Area Development

Act, 1976 and is reconstructed or redeveloped by (i) the Co-operative Housing

Society formed by existing tenants or; (ii) Co-operative Housing Society formed by

the occupiers (including owner occupier) of the building classified as Category ‘A’

under section 84 of the Maharashtra Housing and Area Development Act, 1976; or

(c) belongs to the Corporation, was first constructed prior to 1940 and is

reconstructed or redeveloped, by the Co-operative Housing Society formed by its

occupiers,

shall for the period specified in column (2) as per the following table, be levied at

reduced rates specified in column (3) thereof


Schedule


(1) (2) (3)

1 From the 1st year to 10th

year


to the particular year.


year


to the particular year.


year



Full amount of tax is payable after 20 years.

The Govt. of Maharashtra has now however vide its ordinance No.VII of 2006, has

modified the date of implementation of the said provision as 23rd November 1995 by

amending its earlier notification dated 8th November 2005 as under.

In section 144D of M.M.C. Act the words brackets and figures 'from the date of

commencement of the M.M.C. (Second Amendment) Act, 2005' the words and figures

'from the 23rd November 1995' shall be substituted.

The concession from the property taxes shall however be given subject to

submission of following documents:

1. Certificate from Assistant Commissioner of Municipal Corporation of Greater

Mumbai in respect of the Municipal properties and the Municipal tenanted

properties, Certificate of MHADA for development of cessed property under

Development Control Rules 33(7).

2. Certified copy of list of original tenants approved by SRA/SRD/MMRDA as the

case may be.

3. Letter of Intent approved by SRA/SRD for properties developed under Development

Control Rules 33(10)/33(7)

4. Updated development plans approved by SRA/Architect.

5. Intimation of Disapproval (IOD)

6. Commencement Certificate


7. Occupation certificate

8. Certificate of society registered under Bombay Public Trust Act.

9. Affidavit by Society chairman and Secretary on Rs. 100/- stamp paper

10. Certified copy of list of original tenets with their serial number in Annexure and

house/room number on Authority letter.

2-C) Concession in levy of property tax under section 144 E of M.M.C. Act.

Government of Maharashtra Vide Notification No.BMC.2005/CR-233/UD-21,

dated 12th February 2007 has declared the Wadala Truck Terminal and Bus Shelter as a

Special Development Project ;

And whereas the Wadala Truck Terminal, Mumbai has been declared as the Special

Development Project :-

Now, therefore, in exercise of the powers conferred by section 144 E of the

Bombay Municipal Corporation Act, 1888; and all other powers enabling it in this behalf,

the Government of Maharashtra hereby directs that the property tax in respect of the

buildings built in the premises of Wadala Truck Terminal, Mumbai declared under

Maharashtra Truck Terminal (Regulation of Location) Act, 1995 whether constructed or

occupied before or after such declaration and in respect of any building of the inter State

Bus Terminal or Bus parking area developed by through in the Mumbai Metropolitan

Region and Development Authority on the lands adjacent to the Wadala Truck Terminal,

Mumbai shall for the period specified in column (2) of the schedule appended hereto, be

levied at the reduced rate specified in column (3) thereof. The said property Tax shall be

levied after the 3rd year from the date of approval of Building Plan.


(1) (2) (3)

1 From the 1st year to 3rd year 25 % of the rate of Property taxes levied in the

particular year.

2 From the 4th year to 6th year 50 % of the rate of Property taxes levied in the

particular year.

3 From the 6th year onwards 100 % of the rate of Property taxes levied in

the particular year.


Documents required for claiming the tax concession:-

1) Letter/Certificate from Government of Maharashtra or Maharashtra

Regional Planning & Development Authority that proposal was under

taken by Special Development Projects.

2) Certificate of ‘Mega Project’ from Government.

3) Concession in assessment of property proposed for re-development under Slum

Re-habilitation Authority / S. R. D. Schemes under Development Control Rules 33 (5),

(6), (7), (8), (9) & (10)

Land under Construction was assessed by adopting 25% of residential letting rates,

effective from 23.11.1995 to 31.03.2008. The said concession is withdrawn w.e.from

01.04.2008.

Buildings under S.R.A. / S.R.D. were assessed at 75% of residential letting rates,

from effective date is 23.11.1995 or from the date of new construction of the building,

whichever is later. The said concession is withdrawn from 01.04.2008.

In case of Municipal tenanted properties re-developed under 33(7), the original

Ratable Value of rehab component is maintained during Land under Construction period.

However, the LUC of Saleable portion is assessed by adopting full Residential Letting

Rates. (See Annexure L on page no 22-23)

Documents Required:

1 In case of Municipal land, a certificate of Assistant Commissioner / Estate and in

case of cessed building, a copy of letter / certificate of the MHADA certifying that

the proposal was sanctioned under D.C.Rule 33 (7) with 2.5 F.S.I.

2 In case of re-development proposal taken up under D.C.Rule 33 (8) the letter of

Assistant Commissioner Estate / Jt. Municipal Commissioner is required and the

proposal under Urban Renewal Scheme under D.C. Rule 33 (9) letter / certificate

from MHADA, is required.

3 In case of other slum improvement proposal, Letter / Certificate certifying that the

scheme was taken under Slum Improvement and the authority may be a Collector,

Slum Department of M.M.C. or concerned Controlling Officer of the Central

Government Department is required.


4) Assessment of Property in respect of 'Information Technology & Information

Technology Enabled Services' and concessions provided therefore in property taxes

under the 'I.T. & I.T.E.S. Policy, 2003.

Government of Maharashtra has declared "I.T. & I.T.E.S." Policy, 2003 in order

to encourage the development and expansion of Information Technology Service Industries

in the State.

i) R.V. of the premises of I.T. and I.T.E S. Units registered under 'I.T. &

I.T.E.S. Policy-2003' is determined irrespective of the fact whether the

premises are let out, given on L. & L. basis or owner occupied and on par with

residential premises i.e. by adopting letting rate applicable to the residential

properties in the locality to arrive at the Ratable Value. However, Government

Taxes i.e. State Education Cess, Employment Guarantee Cess are levied at

non-residential rate.

ii) Water Tax, Water Benefit Tax, Sewerage Tax and Sewerage Benefit Tax shall

be levied on the premises of I.T. and I.T.E.S. Units registered under 'I.T. &

I.T.E.S. Policy-2003', on par with residential premises treating these

properties (premises) falling in the category of Residential user.

iii) The concession in Property tax is given to units registered under I.T. and

I.T.E.S policy -2003, as per the norms specified in timely published

Government notifications. Circular regarding Property tax concessions to units

registered under I.T. and I.T.E.S policy 2003, as per Government notification

under No. ITP-2013/CR-265/IND-2, Dt. 25.08.2015 is as follows on page

no 11 to 13.


Conditions & requirements: Directors of Industries informing the details of the Authorities

empowered to grant the I.T. registration / letter of intent for different kinds of I.T. units is

shown as under:-

Sr.

No Type of Industries Registering Authority Address

1 Small Scale / Large

Scale Units located in

MIDC area of Mumbai

Metropolitan Region.

Technical Advisor,

MIDC

Mahakali Caves Road, Andheri (W),

Mumbai,

Phone No.836 7673

Fax No.836 2266 2 Small Scale Units in

areas other than the

above.

Joint Director of

Industries (MMR)

And General Manager,

District Industries

Centers ( In their respective

jurisdiction)

Mumbai Metropolitan Region, Industrial

Chemical Laboratory, Dr.V.N.Purav

Marg, Chunabhatti, Mumbai.

Phone No.524 5199

3 Units located in

SEEPZ – SEZ area

Development

Commissioners / Joint

Development

Commissioner, SEEPZ

SEZ

( in their jurisdiction)

Santacruz Electronic Export Processing

Zone, Government of India, Ministry of

Commerce, Andheri (E),

Mumbai – 400 096.

Phone No.829 0143

Fax No.829 0856. 4 SSI IT software &

ITES Units located in

Mumbai, Navi

Mumbai and Thane

area.

Director, STPI, Navi

Mumbai.

( In the area of Mumbai,

Navi Mumbai and

Thane)

Software Technology Parks of India,

Tower No.7, Floor No.6, International

Infotech Park, Vashi Station Complex,

Navi Mumbai – 400 614.

Phone No. (022)781 2102 / 781 2103

Fax No.(022) 781 2034 5 SSI IT software &

ITES Units located in

Pune District.

Director, STPI, Pune

( In the area of Pune

District)

Software Technology Parks of India,

Plot No.P-1, Pune Infotech Park,

Hinjwadi, Pune - 411027.

Phone No. (021392)32644 / 32645

Fax No. (02139) 32639 6 Large Scale units

located in area other

than MIDC areas of

MMR

JDI MMR,

Regional JDI/SIO

J.D.I., MMR

Regional JDI (Pune, Nagpur, A'bad,

Nasik,

S.I.O. (Amravati & Kokan Region)

N.B. - S.I.O. (Superintending Industries Officer)


Procedure:

1) Application is to be made to the Assistant Assessor & Collector of the respective

Ward along with the documents / certificates issued by above Authorities.

2) Special Notice under Section 167 is issued to the Assessee wherein the bifurcation

of Ratable Value at the concessional rate and the Ratable Value at the normal rate

i.e. non-residential is shown.

3) Investigation Officer will issue orders in the manner as adopted in the case where

special notices are issued.

4) Where the Ratable Value at par with Residential properties and concessions of

taxes are not worked out as (2) & (3) above, the same is extended by Administrative

proposals and sanction thereon and tax payers will be informed accordingly.

5) Transfer of Property

Under Section 149 (1) & (2) of the Act, it is binding on any person primarily

liable for payment of property taxes on any premises to or over such premises is

transferred, the person shall give such notice of transfer of property within three months

after execution of instruments of transfers or after its registration, if it is registered for

after the transfer is effected, or no instrument is executed.

Requirements of documents as the case of transfer under Schedule 'E' - Section 150 (1)

of the Mumbai Municipal Corporation Act, 1888 : (As mentioned Right to Sevice Act

2015) As per Documents prescribe in Maharashtra Right to service Act 2015

1) Forms /Application in prescribed format (Schedule ‘E’ form)

2) No Dues Certificate for property tax is issued by the Assistant Assessor & Collector of

the concerned Ward.

3) Copy of Instrument (Purchased Deed/Gift Deed /Distribution Letter and other

Requirements of documents as the case of transfer under Schedule 'F'- Section 150(1)

of the Mumbai Municipal Corporation Act, 1888 : As per Documents prescribe in

Maharashtra Right to service Act 2015) Forms in prescribed format (Schedule ‘F’ form)


1) Forms/Application in prescribed format (Schedule ‘F’ form)

2) No Dues Certificate for property tax is issued by the Assistant Assessor & Collector of

the concerned Ward.

3) Succession Certificate.

NOTE: All the documents are required to be produced in original for attestation of the

Xerox copy thereof.

As per circular No.A&C/NTC/644/2016-17 dt.04.03.2017, the powers of

Transfer of property (to change the assessee name) are delegated to Dy.Assessor &

Collector. (which were previously delegated to Asst. Assessor & Collector).

Whose office addresses are available in Annexure G at Chapter I page no.75 to 78

6) Tax Clearance Certificate & No Objection Certificate

Tax Clearance Certificate is issued to the rate-payer on written application to the

Assistant Assessor & Collector of the respective ward. The basic condition is that the

dues of property taxes and water charges up to the period of current half year are paid or

in any case, if any valid dispute of any particular tax is pending for settlement, then the

Property Taxes should be made excluding the particular tax under dispute.

If the appeal against the tax or Ratable Value is filed before the Small Causes

Court, then the payment of Property tax per provisions under section 217(2)(d) & section

217(5) should be paid.

However, No Objection Certificate, which is to be submitted for obtaining the

approval of lay out / Commencement Certificate / Intimation of Disposal / Completion

Certificate / Occupation Certificate or for any other permission to the respective

department is issued on compliance and the production of the following documents:

1) Property Tax Bill.

2) Copy of Lay out Plans.

3) Copy of Property Registration Card.

4) Copy of Conveyance Deed.

5) Copy of Index – II.

6) Copy of Power of Attorney.

7) Payment of Property Tax up to the period of current half year.


7) Refund on account of Vacancy

When any building or land, any portion of any premises has been vacant, refund of

property taxes is admissible under Sections 174, 176, 177 & 179 of the Act.

Conditions and requirements:

1) The building or land or any portion of any premises should be vacant for not

less than 30 consecutive days and no income or rent is derived from the vacant

premises or land.

2) The notice of vacancy should be given in writing to the Assistant Assessor &

Collector of the respective Ward Office.

3) Notice of continuous vacancy should be given within 30 days from the

commencement of the next following half year to Assistant Assessor &

Collector of the respective Ward Office.

4) Claim for refund should be made, accompanied with the original bill-cum-

receipt of the property taxes within 30 days after expiry of the half year to

which the claim relates.

5) Notice of vacancy should be given within 15 days after the receipt of Special

notices under section 167 & 162(2) of M.M.C. Act, to register the vacancy

with retrospective effect i.e. from 1st date of assessment.

8) Deletion of Water Tax & Sewerage Tax from the Property Taxes

Under Sections 169 (1) (ii) & 170 (1) (ii) of the Act, the Standing Committee

of the Corporation has made rules for levy of Water Charges & Sewerage Charges in lieu

of Water Tax to be levied under section 141 and Sewerage Tax to be levied under section

142 of the Act for supply of water and for removal of human waste, excrementitious,

polluted water, liquid waste and effluents and any other materials.

Under Rule 1 of the Water Charges Rules and Rule 4 of the Sewerage and Waste

Removal Rules, the Standing Committee has empowered the Municipal Commissioner to

charge water supply by meter measurement & Sewerage charges to such premises instead

of levying water taxes and Sewerage Taxes respectively.

In view of the Rules framed by the Standing Committee, the Water Taxes and

Sewerage Taxes levied in property tax of any property or part thereof become a double


levy of taxes and, therefore, it is mandatory on the Corporation to delete the levy of

Water Tax and Sewerage Tax from the property tax bills.

Conditions and requirements:

1) Water should be fed to the property with water connection provided under Section

169 or 92 of the Act and Water charges & Sewerage Charges are levied in the

Water Charges bills.

2) The tax payer should apply in writing for deletion of Water Tax and Sewerage Tax

from the Property Taxes along with the copy of recent Water Charges Bill and

Property Taxes Bill in case sue motto action is not taken by the Department for one

or other reasons.

3) The refund of Water Tax and Sewerage Tax paid is admissible on written

application there for accompanied with the original Property Taxes paid bills from

05.04.1987 and 01.02.2001, in case of Water is fed to the property under

Sections 169 & 92 respectively. However, refund of taxes is restricted for earlier

five years of the year of application.


Annexure H

BRIHANMUMBAI MAHANAGARPALIKA

Circular No.AC/ 09 /AO (Stat).

Dated 28/05/2009

Sub.: Guidelines for the Letting Rates to be adopted for

the year 2009-10.

As there is no any changes in the value of property fixed by ready-recknor in

the year 2009, A.M.C.(P) has been pleased to accord his sanction under

No.AMC/P/3931 dtd.16.5.09 to adopt the letting rates for different property for

2008-09 as the letting rates for the year 2009-10 for assessment of owner

occupied properties, newly constructed during the year 2009-10 alongwith the

land values as shown in the Column No.10 (City area) & 11 (Sub-area).

All the concerned staff is hereby directed to find out correct pocket of stamp

duty Ready-Recknor of the property to be assessed and to estimate the reasonable

rent by taking into account the guidelines approved by A.M.C.(P). For finding out

correct pocket, the stamp duty, ready-recknor available for the year 2009 should

be referred to.

Sd/-

Assessor & Collector

Dy.A.& C./ .

Asstt.A.& C./ .



NO. AC / / GEN

Dated

Subject :- Proposed guidelines for the letting rates to be

Adopted for the assessment of owner occupied

Properties for the year 2009 – 2010.

1. Rates are for authorized structures only.

2. 30% of the prescribed rates are to be adopted for authorized semi- permanent

structures.

3. In respect of unauthorized / slum properties A.A. & C of the ward should

decide reasonable rates on the basis of the nature of construction, locality and

area of the structures and such other rent influencing factors.

4. The floor rise in rate will be as shown below except fully commercial

properties.

1) Up to 4 Floors As per RLR

2) 5 Floors & Above up to 10 Floors Increase by 5 %



5) 31 Floors & Above Increase by 20 %

5. For Bandra Kurla Complex (Zone-31 / Sub Zone-173), there will be a

separate rate of Rs.10,000/- per Sq. Mtr. for calculating cost of land .

6. For J.V.P.D. scheme, the land rate of Rs.5,650/- per Sq.Mtr. is to be

adopted for calculating cost of land.

7. For the assessment of land belonging to BEST, half of the applicable rates are

to be adopted.

8. The properties covered under D.C. Rule 33(7) and 33(10) be assessed after

new circular to that effect is issued.


9. In case of new construction where occupation certificate / water connection is

granted to the property at the fag end of the preceding financial year and

information is received later by the department, Rate of preceding year or the

current year whichever is lower is to be adopted.

10. In case of revision of assessment on account of addition and extension to any

old property, mean rate of new and old rates or new rate, whichever is less, is

to be adopted.

11. If the building was ready for occupation and application thereof was made but

no occupation certificate was granted on account of certain litigation or non

compliance of I .O .D . conditions, mean rate of the applicable rate and the

rate of the year during which occupation certificate was granted is to be

adopted.

12. Each Car park is to be assessed at Rs.100/- or 20% of the prescribed letting

rates whichever is higher per Car park (e.g. If letting rate is Rs.600/- per 10

Sq. Mtr., the rent per car park would be Rs.120/-). The rent of car park is to

be rounded up to next 5 or 0.

13. The zones and sub zones where the letting rates are not prescribed, the rate of

the adjoining zone and sub zone or highest rate ( if there are more than one

adjoining zone and sub zone ) be adopted .

Sd/-

Assessor & Collector


ANNEXURE L


Assessment of redeveloped properties under D.C.Rules with effect from 1.4.2008 onwards.

33(7) – (i) Municipal Properties

(ii) Old Cessed Properties

33(10) - Rehabilitation of slum dwellers, project affected persons by Collector’s,

M.M.C.’s, M.M.R.D.A.’s, Slum Improvement Authorities.

Earlier Policy Revised Policy

Property under Category of

property

Assessment During LUC Assessment after construction Assessment During LUC Assessment after construction

1 2 3 4 5 6

1) D.C. Rule

33(7)

Municipal

properties

P.V. maintained for the

plot area to be used for

Rehab. Tenants.

25% of the letting rates

for other land under

construction

75% of the letting rate

75% of the letting rate for

both rehab & Sale

components.

P.V. to be maintained for the

plot area to be used for

Rehab tenants.

Full letting rates for other

land under construction.

75% of the letting rate for

residential rehab portion only.

Full letting rates for saleable

portion & Rehab NR.

2) D.C. Rule

33(7)

Repair Cessed

old properties

‘A’

25% of letting rate 75% of letting rate for both

rehab & Sale components.

Full rates for land under

construction

75% of letting rates for

residential rehab portion only.


categories. Full letting rates for Rehab NR

and Saleable portion.

3) D.C. Rule

33(10)

Slums,

project

affected

person’s.

unauthorized

structures.

25% of letting rate for

plot of land.

75% of letting rate for

rehab & sale component.

Full letting rate for plot of

land.

75% of letting rate for rehab

residential tenements.

Full rate for saleable

components & Rehab NR.

Sd/-15.10.08 Sd/-

Jt. Assessor & Collector Jt. Municipal Commissioner (I)


ANNEXURE I

Information about frequently asked questions under

Right to Information Act, 2005.

i) How to work out the Ratable Value of the property for property taxes and what is the

percentage of the tax on Ratable Value of the particular property.

ii) Details of Assessment Book regarding any particular property.

iii) Details of Inspection Book and the Ratable Value of any particular property.

iv) ‘Tax Clearance Certificate’ or ‘No Objection Certificate’ for any particular property.

v) Flat-wise Tax Statement and how to work out the taxes for the individual flat of the

any particular property.

vi) Copy of ‘Tabulated Ward Report’ i.e. proposal for revision or modification in Ratable

Value of any particular property.

vii) Copy of ‘Complaint Extract’ of any particular property.

viii) First Date of Assessment of any particular property.

ix) Deletion of Water Tax and Sewerage Tax of any particular property.

x) Measurement Report of any particular property.

xi) Payment confirmation of any particular property.

xii) Outstanding of property taxes of any particular property.

xiii) Bifurcation of taxes owner’s share/Tenants Taxes.

xiv) Related information of Capital Value System.


Frequently asked questions & Information thereof:-

Sr.

No. Question Answer

1. Total tax rates of properties

with metered and unmetered

supply.

The present Tax Rates are as under:-

The 'Pamphlet' of rates of taxes is available at Head Office

on payment of Rs.4/-.

2. What is a difference between

residential and commercial

properties in terms of tax

rates. Does it mean that tax

on rented and self occupied

properties is the same ?

Tax on rented and self occupied properties does not

remain the same. Tax is charged on the percentage of

ratable value. Further R.V. is fixed on the basis of either

actual rent and/or reasonable rent, which depends upon the

rent fetching capacity of the premises. Therefore tax differs

for rented and owner occupied properties according to

Ratable Values of the properties.

3. Under which Section of the

M.M.C. Act assessment tax

is paid and who are

responsible for payment of

assessment tax as per the

said Act.

Under Section 140 of the M.M.C. Act, property taxes

are levied on all Lands & Buildings. The property tax bill is

served under section 200 of the M.M.C. Act. Further

primary responsibility for property taxes in whom read under

section 146 of the M.M.C. Act, 1888 shall read as under:-

146 (1) Property taxes shall be leviable primarily from the

actual occupier of the premises upon which the said taxes

are assessed, if such occupier holds the said premises

immediately from (the Govt.) or form the Corporation or

from the fazendar (provided that the property taxes due in

respect of any premises owned by or vested in the

Government and occupied by a Govt. servant or any other

For metered Residential property 83.50 %

For metered Non Residential property 112.50 %

Unmetered Residential property 187.50 %

Unmetered Non Residential property 320.50 %


Sr.

No. Question Answer

person on behalf of the Govt. for residential purposes shall

be leviable primarily from the Govt. and not the occupier

thereof).

(2) Otherwise the said taxes shall be primarily leviable as

follows namely -

(a) if the premises are let from the lessor;

(b) if the premises are sub-let from the superior

lessor; and

(c) if the premises are unlet, from the person in

whom right to let the same vests.

(3) But if any land has been let for any term exceeding one

year to a tenant and such tenant or any person deriving title

howsoever from such tenant has built upon the land, the

property taxes assessed upon the said land and upon the

building erected thereon shall be leviable primarily from the

said tenant or such person, whether or not the premises be

in the occupation of the said tenant or such person.

4. The procedure followed by the

Assessment Department for

arriving at the rateable value of

property in the following case:

On what basis does BMC fix

up the rateable value of the

property in case the property

has been let out but no rent

agreement is available ?

Under the provisions of section 154 (1) of M.M.C.

Act, the Corporation is entitled to fix / revise the rateable

value, on the basis of actual rent / or the rent fetching

capacity i.e. reasonable rent for which such premises might

reasonably be let out from year to year. If no rent

agreement is available then the "reasonable rent" is

estimated after taking into consideration the area, quality of

construction, situation of the building, utility of premises and

comparative rent in the area for such premises.

5. The rate of taxes in respect

of property to be given on

(1) leave and license (2)

Lease.

(1) The Taxes are based on the residential or non-residential

user of the property.

(2) As per provisions of section 140 of the M.M.C. Act

property taxes are levied on all lands and buildings on the


Sr.

No. Question Answer

certain percentage of their Rateable Values, in respective of

subletted lease or self-occupied property.

(3)The rate @ which the taxes are to be levied are

determined by the Corporation annually, under the provisions

of the M.M.C.Act. The pamphlet showing the rates of

taxes levied by the Corporation from time to time, can be

made available to you on payment of Rs.4/- as fee, to be

paid @ aforesaid address on any working day between

11.00 a.m. and 4.00 p.m.

The present percentage of taxes are as under:-

The above taxes are inclusive of Water Tax and Sewerage

Tax respectively.

6. Rules, Regulations, Policy

and the Law on charging of

P. Tax on commercial

properties given for use on

Leave & Licence basis for the

current period.

The assessment of the rented properties is based on the

actual rent recovered by the owner of the property as per the

provisions of Rent Control Act, 1999. And the rent

recovered by the landlord is considered as fair & reasonable

rent as per provision of Section 154(1) of M.M.C. Act and

the sum equal to Ten percentum of the Annual Rent shall be

deducted in lieu of all allowances for repairs or any other

account for fixation of Rateable Value of the property.

Pursuant to the amendment in Maharashtra Rent Control

Act, 1999, Banks, Public Sectors, Projects, Corporate

Offices, Central & State Corporation, Foreign Corporations &

(1) For unmetered Residential property 187.50%

(2) For unmetered Non-Residential

property

320.50%

(3) For metered Residential property 83.50%

(4) For metered Non-Residential property 112.50%


Sr.

No. Question Answer

International Companies whose share capital is more than 1

Crore are out of purview of Maharashtra Rent Control Act as

per provision of Section 3(1)(b). While assessing the

properties which are not covered under 3(1)(b) of Rent

Control Act; the Rent recovered by the owners / Lessor is

considered as fair & reasonable rent. Further the deduction

of certain percentage is allowed towards the maintenance

charges etc. for fixation of R.V. of the properties based on

compensation or L.L. Basis.

7. Latest Rules & Rates

regarding property tax

calculation given on leave &

license or on lease basis for

commercial property in

different zones i.e. Zone-I,

Zone-II, Zone-III, ZoneIV.

Under the provisions of Section 154(1) of M.M.C.Act,

Corporation is entitled to fix / revise the rateable value by

adopting actual rent and or the rent fetching capacity i.e.

reasonable rent of the premises. In case of subletted

premises, the rent depends upon the terms & conditions of

the agreement. Besides, the area, the type of construction,

user and situation of property, etc. is also considered while

adopting the reasonable rent.

Rent :- Residential letting rates are fixed by the M.C.

annually, for different administrative Wards to arrive at the

reasonable rent for determining the rateable value of the

property. Accordingly, as per provisions of Section 140 of

M.M.C. Act, the property taxes are levied at certain

percentage of their rateable value irrespective of subletter or

self occupied properties. The rates at which taxes are to be

levied are determined annually by the Corporation. A

pamphlet showing the percentage of taxes levied by the

Corporation from time to time can be made available to you

on payment of Rs.2/- as a fee, to be paid at the office of

Assessor & Collector at above stated address, between

11.00 a.m. and 4.00 p.m. on any working day.


Sr.

No. Question Answer

8. Latest current rules regarding

property tax calculation levied

on commercial property given

either on leave & license

basis. These taxes are

included with property taxes

in different zone on Mumbai

& suburban areas.

There is no separate rules regarding property tax

calculation levied on commercial property given either on

leave & license basis. However, property taxes are

calculated on commercial rates. These taxes are the part of

the Property taxes and no separate billing is made.

9. Rate of assessment tax

applicability for sale

component in S.R.Scheme or

Urban Renewal Scheme in

context with your Notification

date 07.11.1997 copy

enclosed for ready reference.

Assessment Tax is charged @ full rate for the sale

component in S. R. Scheme under 33(10).

No concession in tax, is admissible for sale components

& non-residential portion, redeveloped under S.R. Schemes.

10. What is the tax system in

respect of properties

redeveloped under S.R.A. /

S.R.D. Schemes.

Under section 144 B of the M. M. C. Act property

taxes @ reduced rates are leviable for a period of 20 years

from 23.11.95 or from the date of first occupation of the

Building whichever is later, redeveloped under

S.R.D./S.R.A. Schemes i.e. under D. C. Rules 33(5) &

33(10), having area not exceeding 25 mts. (269 sq. fts.)

of each residential tenement. The slab of the reduced rates

of taxes, ( excluding Government Taxes & taxes on Non-

residential components in the said building) is shown as

below:-

1) @ 20% of the tax payable for the first 10 years.

2) @ 50% of the tax payable for the next 5 years.

3) @ 80% of the tax payable for the further next 5 years.

However, full amount of the tax is leviable at the prevailing

rates after 20 years. The specified area is 25mts.(269


Sr.

No. Question Answer

Sq.fts.) vide the Maharashtra Govt. Gazzette Notification

dt.11.06.2008 and the circular is issued to wards to that

respect.

11. What is the tax system in

respect of properties

redeveloped under D.C.

Rules 33(7) i.e. S.R.D.

Scheme in City limits.

Under Section 144D of the M.M.C. Act, tax concession

is admissible for the period of twenty years commencing

from 23.11.1995 or from the date of first occupation of the

tenements hereinafter specified, whichever is later, in

respect of the rehab residential tenements having area not

exceeding 350 sq.ft. each, situated in a building, in the

Island City of Mumbai which

(a) is entitled to FSI benefit under regulation 33(7) of

the Development Control Regulations for Brihan

Mumbai, 1991 and

(b) is a cessed building governed by the Maharashtra

Housing and Area Development Act, 1976 and is

reconstructed or redeveloped by (i) the Co-operative

Housing Society formed by existing tenants or; (ii)

Co-operative Housing Society formed by the

occupiers (including owner occupier) of the building

classified as Category ‘A’ under section 84 of the

Maharashtra Housing and Area Development Act,

1976; or

(c) belongs to the Corporation and was first constructed

prior to 1940 and is reconstructed or redeveloped,

by the Co-operative Housing Society formed by its

occupiers,

Slabs of reduced rates of taxes are the same as

properties redeveloped as per provisions of section 144B of

the M.M.C. Act.


All the information related to the particular property is available and provided by the

Assistant Assessor & Collector of the respective Ward.

The request for waiver of penalty is frequently made by the taxpayer on whom the

penalty notice is served for non-payment of property taxes. Such requests are considered on

merit by the Joint Municipal Commissioner under Section 208 of the Act.

Requests for flat wise bills for property tax are considered under Section 209 A of the

Act.


RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS

No.AC/NTC/1310/2011-12 dated 20.03.2012. In exercise of the powers conferred by clause

(e) of sub-section (1A) and sub-section (1B) of section 154 of the Mumbai Municipal

Corporation Act (Act No. Bom. III of 1888), and of all other powers enabling him in this

behalf, the Commissioner, after having obtained the approval of the Standing Committee, as

required under the said sub-section (1B), hereby makes the following rules to provide for the

factors and categories of users of buildings or lands and the weightage by multiplication to be

assigned to various such factors and categories for the purpose of fixing the capital value of

buildings and lands in Brihan Mumbai, namely:-

1. Short title and commencement : – (1)These rules may be called the Factors and

Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation

of Capital Value Rules, 2010.

(2) They shall come into force forthwith.

2. Definitions - In these rules, unless the context otherwise requires :-

(a) 'Act' means the Mumbai Municipal Corporation Act (Bom.III of 1888);

(b) 'flat' means a separate part or portion of a building used or intended to be used for

residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or

business, or profession, or vocation;

(c) 'hoarding' includes boards used to display advertisements, erected on poles, on the

ground or on a building;

(d) 'land appurtenant to a building' means open spaces on all sides of a building required to

be kept open in accordance with the relevant provisions of the Development Control Regulations

for Greater Bombay, 1991 or any such Regulations, for the time being in force;

(e) 'luxurious RCC building' includes a RCC building having a swimming pool, whether in

use or not, and also any one or more of the following amenities or facilities, namely: –

(i) gymnasium,

(ii) club house,

(iii) jogging track,

(iv) health club,

(v) private terrace as a part of each flat in a building;


(f) 'multiplex' means a cinema house having more than one screen within a building;

(g) 'open land' includes land not built upon or land being built upon, but does not include

land appurtenant to a building;

(h) 'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time being in force,

referred to in sub-section (1A) of section 154 of the Act;

(i) 'relative rate of base value' means the rate of open land, or rate of land plus residential

building, office, shop, commercial or industrial building, as the case may be, as indicated in the

Ready Reckoner;

(j) 'schedule' means a schedule to these rules;

(k) 'section' means a section of the Act;

(l) 'star hotel' means hotel classified as a star hotel with a specific number of stars

assigned thereto by the Ministry of Tourism, Government of India;

(m) 'storage tank' includes a tank, whether underground or on any floor of a building, used

for the storage of commodities, except the one used for storage of water;

(n) 'tower' includes television tower, cable tower, telecom tower or any other such tower,

transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface,

or on top, or on any other open space, of a building;

(o) words and expressions used in these rules and not defined,-

(i) but defined in the Act, shall have the meanings respectively assigned to them in the

Act, or

(ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the

Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the

time being in force, shall have the meanings respectively assigned to them in the said Town

Planning Act or in the Development Control Regulations, as the context may require.

3. Capital value of open land :- Save as otherwise provided in these rules, where, within

the precincts of a building there is vacant land other than the land appurtenant to the building,

such land shall be treated as open land and the capital value thereof shall be fixed accordingly,

as provided for in rule 21.

4. User categories of open land and weightages by multiplication to be assigned thereto: -

User categories of open land shall be as specified in column (2) of Part I of schedule ‘A’ and


the weightages by multiplication to the base value, to be respectively assigned thereto for the

purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule

‘A’.

5. User categories of buildings or part thereof and weightages by multiplication to be

assigned thereto: - User categories of buildings or part thereof shall be as specified in column

(2) of each of Parts II, III and IV of schedule ‘A’ and the weightages by multiplication to the

relative base value, to be respectively assigned thereto for the purpose of fixing capital value,

shall be as shown in column (3) of each of the said Parts II, III and IV of schedule ‘A’.

6. The nature and type of building and the weightage by multiplication to be assigned

thereto: - The nature and type of a building shall be as specified in column (2) of schedule ‘B’

and the weightages by multiplication to be assigned thereto for the purpose of fixing capital

value, shall be as shown in column (3) of the said schedule ‘B’.

7. The weightage by multiplication to be assigned to a building on account of the age

thereof: - The weightage by multiplication to be assigned to a building on account of age factor,

for the purpose of fixing capital value, shall be according to the age of the building as shown in

column (2) of schedule ‘C’ and the weightage by multiplication to be assigned thereto shall be

as shown in column (3) of the said schedule ‘C’.

8. The weightage by multiplication on account of floor factor to be assigned to RCC building

with lift: - Weightage by multiplication on account of floor factor to be assigned to a RCC

building with lift, for the purpose of fixing capital value, shall be according to the number of

floors as shown in column (2) of schedule ‘D’ and the weightage by multiplication to be

assigned thereto shall be as shown in column (3) of the said schedule ‘D’.

9. Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or

tower for the purpose of fixing capital value thereof shall mean,-

(a) in the case of a hoarding, the area of the square of the extremities of the poles on

which the hoarding is erected plus the area of the hoarding; and

(b) in the case of a tower, the area covered by the extremities of the foundation of the

tower.

10. Built- up area of a flat or a building:- (1) The total built-up area of a flat shall be

reckoned by including the area of the following items, namely:- (i) terrace in exclusive


possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry

balcony and (v) niches; and

(2) The total built-up area of a building shall be reckoned by including the areas of the

following items, namely:- (i) total area of the flats in the building computed in accordance with

sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge

area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling

room, (xii) the structure for an effluent treatment plant and (xiii) watchman cabin

(3) The built-up area of any of the following items shall not be reckoned while computing

the built-up area of a building or part thereof, namely:-

(i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto

including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump

room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and

(x) loft in residential flat.

(4) Where only the carpet area of a flat or building is available on the record of the

Corporation and the total built-up area thereof, computed in the manner as aforesaid in sub-rule

(1), or, as the case may be, sub-rule (2), is not available on such record, then the total built-

up area of the flat or, as the case may be, of a building shall be arrived at in the following

manner, namely :-

Built-up area = 1.2 x carpet area as available on record of the Corporation + the built-

up area of the items specified in sub-rule(1),or, as the case may be, sub-rule (2), unless

already reckoned in such carpet area.

11. Fixation of capital value of a flat or building or part thereof.- (1) While fixing the

capital value of a flat, the capital value of any one or more of the relevant items specified in

sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-

rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.

(2) While fixing the capital value of a building or part thereof, the capital value of any of the

one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance

with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added

to the capital value of the building or part thereof.


12. Fixation of capital value of a building where there are tenants: - The capital value of a

building or part thereof which is occupied by a tenant shall be fixed at 75% of the capital value

of such building or part thereof; fixed in accordance with the provisions of sub-rule (1), or, as

the case may be, sub-rule(2) of rule 11.

Explanation.- For the removal of doubts, it is hereby declared that the provisions of this rule

shall not apply to a building or part thereof if, -

(1) it is occupied by a licensee to whom it is given on leave and licence;

(2) it is occupied by an office bearer or officer or an employee of the landlord.

13.Fixation of capital value of religious buildings : - The capital value of a religious building

which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or

the like, and is used or intended to be used for the purpose of religious worship or offering

prayers or performance of any religious rites or rituals by a person of, or belonging to, the

relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a

residential building as indicated in the Ready Reckoner; and by applying the relevant weightages

by multiplication provided for in these rules.

14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is

attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at

40% of the relative rate of base value of such flat, and of residential flat at 10% of the relative

rate of base value of such flat; and by applying the relevant weightages by multiplication

provided for in these rules.

15. Fixation of capital value of mezzanine floor, loft and attic floor, -

(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base

value of the flat beneath the mezzanine floor; and by applying the relevant weightages by

multiplication provided for in these rules;

(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base

value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant

weightages by multiplication provided for in these rules;

Provided that, where the rate of base value applicable to the mezzanine floor, loft

or attic floor having regard to its user is higher or, as the case may be, lower than the rate of


base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital

value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may

be, of such higher or lower rate of base value; and by applying the relevant weightages by

multiplication provided for in these rules.

16. Fixation of capital value of certain other items which are part of a flat or a building or part

thereto, - (1) The capital value of dry balcony and niches shall be fixed at 25% of the relative

rate of base value of the flat, if any one of these items are part of the flat; and by applying the

relevant weightages by multiplication provided for in these rules.

(2) The capital value of any one or more of the following items, namely:- (i)porch, (ii) air-

conditioning plant room, (iii) air-handling room, (iv) structure for an effluent plant, (v)

watchman cabin and (vi) refuge area, shall be fixed at 25% of the relative rate of base value of

the building or part thereof, if any one or more of these items are part of the building or part

thereof; and by applying the relevant weightages by multiplication provided for in these rules.

(3) The capital value of any one or more of the following items, namely:- (i) service floor, (ii)

entrance lobby and (iii) lounge, shall be fixed at the relative rate of base value of the building

or part thereof, if any of these items are part of the building or part thereof; and by applying the

relevant weightages by multiplication provided for in these rules.

17. Fixation of capital value in respect of demolished building:-

(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be

deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for

in rule 21.

Explanation. –For the purpose of this rule, it is hereby declared that where a building is, or is

being, demolished, or has collapsed, resulting in the land on which it stood or stands being

rendered open land, or only walls or the like are standing but there is no structure as such

which can be occupied, and on such demolition, or collapse, debris or any remains of the

demolished or collapsed building are not yet removed, the land beneath such building shall be

deemed to be open land.

(2) Where only part of a building is demolished or has partly collapsed and the remaining part is

yet occupied by occupiers, land beneath the portion of the building which is demolished or has


collapsed shall be deemed to be open land and the portion of the structure which is occupied

shall be treated as a building, for the purpose of fixing the capital value thereof.

(3) Notwithstanding anything contained in sub rules (1) and (2), where a cessed building is,

or is being, demolished, or has collapsed, the land beneath the building or portion of the

building which is demolished or collapsed shall be deemed to be open land and the capital value

thereof shall be fixed as open land and assigning thereto a weightage by multiplication of 0.30

of the base value of open land.

18. The capital value of storage tank .- The capital value of storage tank shall be fixed in the

following manner, namely : –

(1) storage tank above the ground level :-

(a) land - at the rate of open land in the Ready Reckoner and weightage by

multiplication to be assigned thereto shall be 1.25,

(b) storage tank - capacity of storage tank in litres multiplied by the rate of Rs.40 per

litre, with weightage by multiplication to be assigned thereto on account of age factor as in

schedule ‘C’,

(c) total capital value of a storage tank = total of items (a)

and (b).

(2) storage tank below the ground level :-

(a) land - at the rate of open land in the Ready Reckoner and weightage by

multiplication to be assigned thereto shall be 1.25,

(b) storage tank - capacity of storage tank in litres multiplied by the rate of Rs.50

per litre, with weightage by multiplication to be assigned thereto on account of age factor as in

schedule ‘C’,

(c) total capital value of a storage tank = total of items (a) and (b).

19. Capital value of amenities of luxurious RCC building not to be separately fixed again.-

Where the capital value of a luxurious RCC building is fixed under these rules, then no capital

value of the amenities specified in the definition of the expression ‘luxurious RCC building’ shall

be separately fixed for the purpose of levy of property tax.


20. Valuation of open land capable of utilizing more than 1 floor space index (F.S. I. ) or

transfer of development right (T.D.R.) –As the Ready Reckoner provides for the rate of base

value of open land with 1 floor space index, open land which is capable of utilizing more than 1

floor space index or any transfer of development right shall be valued at an increased rate in

proportion to the higher floor space index or transfer of development right proposed to be

utilized and approved under the building plan submitted to the Corporation for approval.

21. Capital value of open land or building or part thereof. - Capital value of open land or

building shall be fixed under the provisions of the Act and these rules in the following manner,

namely: -

(1) Capital value (CV) of open land –

Rate of base value (BV) of a open land according to Ready Reckoner X weightage

by multiplication as per user category (UC) (Part I of schedule ‘A’) X permissible or

approved floor space index (FSI) X area of land (AL) .

CV = BV x UC x FSI x AL

(2) Capital value (CV) of a building –

Relative rate of base value (BV) of a building according to Ready Reckoner X

weightage by multiplication as per user category(UC) (Parts II, III, or as the case may be,

IV of schedule ‘A’) X weightage by multiplication as per the nature and type of

building (NTB) (schedule ‘B’) X weightage by multiplication on account of age of building

(AF) (schedule ‘C’) X weightage by multiplication on account of floor factor (FF)

for RCC building with lift (schedule ‘D’) X built-up area (BA) .

CV = BV x UC x NTB x AF x FF x BA


Examples: - Some examples based and worked out on the formulae as aforesaid are shown in

the Appendix.

22. Non- application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything

contained in the 'Important Guidelines of Stamp Duty Valuation' as specified in the Ready

Reckoner, the provisions made in these rules shall have primacy over those guidelines and none

of those guidelines shall apply for fixing capital value under the Act and these rules.

DETAILS OF FACTORS AND USER CATEGORIESOF BUILDINGS AND LAND AND WEIGHTAGES

BY MULTIPLICATION TO BE ASSIGNED THERETO

SCHEDULE – A Manual XVII _ page no 40

(See rules 4 and 5)

Part – I

Open land

User categories of open land and corresponding weightages by multiplication

Sr.No. User category of open land Weightage by multiplication to

the base value

(1) (2) (3)

1 Airport land :-

(a) Land used for movement and parking of aircraft

including runway and taxying bay

1.25

(b) Any land other than land covered by entry (a) 1.00

2 Amusement park 1.25

3 Golf course 1.25

4 Land around weighbridge 1.25

5 Land of open air theatre 0.10

6 Land of stadium where no tickets are sold for entry 0.10

7 Land of stadium where tickets are sold for entry 1.00

8 Land of petrol pump / service station / LPG, CNG station /

kerosene station

1.25

9 Open air electric substation 1.25

10 Open land – non-residential:-

(a) Commercial 1.25

(b) Industrial 1.10

11 Open land – residential 1.00

12 Open land under reservation:-

(a) Partial impermissibility 0.10

(b) Total impermissibility 0.01

13 Quarry 1.25

14 Racecourse:-

(a) Land occupied by racing track 1.25

(b) Land other than the land of racing track 0.01

15 Salt pan 0.01

16 Water reservoir 0.01


PART – II

Residential Buildings

User categories of residential buildings and corresponding weightages by multiplication

Sr.

No.

User category of residential building or part thereof Weightage by

multiplication to the

related base value

(1) (2) (3)

1 Bungalow 1.25

2 Car park in stilt, or basement, or podium 0.25

3 Clubhouse and any other amenity in co-operative housing

society used by its members

1.00

4 Duplex flat / apartment 1.25

5 Enclosed garage 0.25

6 Penthouse 1.25

7 Room, or flat, or apartment, or tenement and the like 1.00

8 Row house 1.25

9 Society office 0.10

10 Swimming pool 1.00

PART - III

Shops / Commercial Buildings


User categories of Shops / Commercial Buildings and corresponding weightages by multiplication

Sr.

No.

User category of Shop / Commercial Building or part thereof Weightage by

multiplication to

the related base

value

(1) (2) (3)

1 Advertisement hoarding 1.00

2 Airport buildings 1.10

3 Asset management company and trustee company of Mutual Fund 1.20

4 Automatic Teller Machine Center and Money Changing Center 1.20

5 Bank 1.20

6 Car parking in stilt / basement / podium 0.25

7 Cinema hall / theatre / drama theatre 1.00

8 Club house, etc. (excluding the one in co-operative housing society

used by its members)

1.00

9 Co-operative credit society 1.00

10 Coaching class 1.00

11 Commodity exchange 1.20

12 Departmental store and shopping center 1.10

13 Dispensary, clinic and pathological laboratory 1.00

14 Educational institution 0.70

15 Electric sub-station of a commercial building 0.80

16 Electric sub-station of a residential building 0.10


18 Film shooting studio 1.00

19 Godown / storage / warehouse 1.00

20 Hangar and workshop at airport 1.10

21 Hospital 1.00

22 Hotel – five star and above 1.25

23 Hotel upto four star and service apartment 1.10

24 Life and non-life insurance corporation or company 1.20

25 Mall 1.25


26 Mangal karyalaya / hall / community hall / convention hall / party hall,

etc. (air-conditioned)

1.20

27 Mangal karyalaya / hall / community hall / convention hall / party hall,

etc. (non-air-conditioned)

1.10

28 Multiplex 1.25

29 Non-banking financial institution 1.20

30 Nursery, kids' corner, playgroup 0.70

31 Nursing home 1.00

32 Office 1.00

33 Open air theatre - stage and other structures 0.30

34 Passenger terminal at airport 1.10

35 Private health club, gymnasium 1.00

36 Restaurant with bar 1.10

37 Securities Exchange Board of India 1.20

38 Shop 1.00


40 Special car parking structure (with or without mechanical lift) 1.00

41 Stable 0.80

42 Stock exchange 1.20

43 Structures ancillary to petrol pump or service station or LPG or CNG

station or kerosene station

1.00

44 Superspeciality hospital 1.20

45 Swimming pool (where entry fee or membership fee is charged) 1.00

46 Tiers of seats for spectators in a stadium where tickets are sold 0.60

47 Tiers of seats for spectators in a stadium where no tickets are sold 0.06

48 Tower 1.00

49 Unstarred hotel 1.00

50 Weighbridge 1.00

PART - IV

Industrial Buildings


User categories of industrial buildings and corresponding weightages by multiplication

Sr.

No.

User category of industrial building or part thereof Weightage by


related base value

(1) (2) (3)

1 Car parking in stilt /basement /podium 0.25


3 Factory including refinery 1.25

4 Industrial estate 1.25

5 Service industrial estate 1.05


7 Workshop 1.25

SCHEDULE – B

(See rule 6)


Weightages by multiplication to be assigned to a building on account of nature and type of

building Sr. No. Nature and type of building or part thereof Weightage by

multiplication

(1) (2) (3)

1 Luxurious RCC building 1.20

2 RCC building other than luxurious RCC building 1.00

3 Pucca building excluding chawl 0.70

4 Semi permanent / Kachha building including chawl 0.50

Explanation:- For the purposes of this schedule –

(a) RCC building means a building having RCC columns/walls.

(b) pucca building /structure shall include following non-RCC building

/structure

(i) steel frame structure, or

(ii) load bearing structure, or

(iii) any type of non-RCC structure having brick or stone wall,or

(iv) hoarding

(c) semi-permanent / kachha building means any other type of

building / structure not covered by any of the above three categories

and includes temporary structures made from any material whatsoever.

SCHEDULE – C

(See rule 7)


Weightages by multiplication to be assigned to a building on account of age of the building

Sr.

No.

Age Weightage by

multiplication

(1) (2) (3)

1 0 to 5 years 1.00

2 More than 5 years up to 10 years 0.97









11 More than 49 years 0.70

SCHEDULE – D

(See rule 8)


Weightages by multiplication to be assigned to a building on account of floor factor for a RCC

building with lift Sr.

No.

Floor Weightage by

multiplication

(1) (2) (3)

1 Basement used for car-parking 0.70

2 Basement used for other than car parking 1.00

3 Lower ground floor 1.00

4 Upper ground floor 1.00

5 Ground floor 1.00

6 From 1st to 4th floor 1.00

7 From 5th to 10th floor 1.05






13 Above 100th floor 1.35

APPENDIX

(See Rule 21) Manual XVII _ page no 48

EXAMPLES FOR FIXATION OF CAPITAL VALUE

(1) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT Weightage

Relative rate of base value Rs.80,600 not applicable

User category Residential 1.00

Nature and type of building RCC building other than luxurious

RCC building

1.00

Age of building 6 years 0.97

Floor number 12 1.10

Built-up area 80 sq. mtr. not applicable

CV = BV X UC X NTB X AF X FF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.68,80,016

(2) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

Weightage



Nature and type of building RCC building other than

luxurious RCC building

1.00


Floor number 2 not applicable


CV = BV X UC X NTB X AF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.62,54,560/-

(3) OFFICE IN A BUILDING WITHOUT LIFT HAVING A MEZZANINE FLOOR

Weightage

Relative rate of base value Rs.108000 not applicable


User category Office 1.00

Nature and type of building RCC building other than luxurious RCC

building

1.00


Floor number Ground floor not applicable


Built-up area of mezzanine floor 20 sq.mtr. 0.70

(1) CV of Flat = BV X UC X NTB X AF X BA

= 108000 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.83,80,800

(2) C.V. Mezzanine floor = BV x UC x NTB x AF x BA

=(108000 x0.70) x1.00 x 1.00 x 0.97 x 20

= 14,66,640

(3) Total Capital Value = (1) + (2)

= 82,94,400 + 14,66,640

= Rs. 98,47,440

(4) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT HAVING OPEN TERRACE IN

EXCLUSIVE POSSESSION ATTACHED TO THE FLAT

Weightage




RCC building

1.00




Built-up area of open terrace 10 sq.mtr. 0.10


(1) CV of Flat = BV X UC X NTB X AF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.62,54,560/-

(2) C.V. Open terrace = BV x UC x NTB x AF x BA

= (80600 x 0.10) x1.00 x 1.00 x 0.97 x 10

= 78,182/-

(3) Total Capital Value = (1) + (2)

= 62,54,560 + 78,182

= Rs. 63,32,742/-

(5) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage




RCC building

1.00





= 80600 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.56,03,312

(6) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

Weightage





RCC building

1.00





= 80600 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.50,93,920

(7) OFFICE ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage

Relative rate of base value Rs.1,08,000 not applicable



RCC building

1.00





= 108000 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.92,18,880

(8) OFFICE IN A BUILDING WITHOUT LIFT

Weightage



User category office 1.00


RCC building

1.00





= 108000 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.83,80,800

(9) OFFICE IN A BUILDING ON 12TH FLOOR WITH LIFT

Weightage




RCC building

1.00





= 108000 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.75,08,160

(10) OFFICE IN A BUILDING WITHOUT LIFT

Weightage



User category office 1.00


RCC building

1.00




C.V. = BV X UC X NTB X AF X BA

= 108000 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.68,25,600/-

(11) OPEN LAND IN ISLAND CITY

Weightage

Rate of base value Rs.36,400 not applicable

User Category Residential 1.00

Nature and Type of Building not applicable not applicable

Age of Building not applicable not applicable

F.S.I. Factor 1.33 1.33

Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA

= 36400 X 1.00 X 1.33 X 80

C.V. = Rs.38,72,960

(12) OPEN LAND WHERE RESIDENTIAL BUILDING PLAN WITH HIGHER F.S.I. HAS BEEN

APPROVED

Weightage

Rate of base value Rs.36,400 not applicable


User Category Open Land (Resi) 1.00



F.S.I. Factor 2.50 2.50



= 36400 X 1.00 X 2.50 X 80

C.V. = Rs.72,80,000

(13) OPEN LAND IN SUBURBAN AREA

Weightage

Rate of base value Rs.33,200/- not applicable

User Category Residential 1.00



F.S.I. Factor 1.00 1.00



= 33200 X 1.00 X 1.00 X 80

C.V. = Rs.26,56,000


(Assessment & Collection Department)

RATES OF TAXATION ON CAPITAL VALUE WITH EFFECT FROM 01.04.2010


Rates of property taxes for the below mentioned user categories as shown in Table No.1

User Categories –

Residential Buildings-

Bunglow, Car park in stilt or basement, or podium, Club House and any other amenity in Co-

Operative Housing Society used by its members, Duplex flat/ Apartment, Enclosed Garage,

Pent House, Room, or flat , or apartment, or tenement and the like, Row House, Society

Office, Swimming Pool, Educational Institutions, Salt Pan, Quarry, Passenger Terminal at

Airport, Hangers and Workshop at Airport.

Table No.1

Gene

ral

Tax

Fire

Tax

Stree

t Tax

Munici

pal

Educati

on

Cess

Wate

r Tax

Wate

r

Bene

fit

Tax

Sewer

age

Tax

Sewer

age

Benefit

Tax

Tree

Cess

State

Educati

on

Cess

Employm

ent

Guarante

e Cess

0.11

0%

0.01

37%

0.05

1%

0.041

%

0.25

3%

0.06

9%

0.163

%

0.043

%

0.00

2%

0.033

%

0.010%






User Categories –

Lands

Open land – Residential,

Open land under reservation

(a)Partial Impermissibility

(b) Total Impermissibility

Race Course

( b) Land other than land of racing track,

Land under demolished/collapsed building, Water Reservoir ,

Industrial Buildings-

Car parking in Stilt/ Basement / Podium, Enclosed garage, Factory including refinery, Industrial

Estate, Service Industrial Estate, Society Office, Workshop, Unstarred Hotel

Other Non-Residential Buildings –

Oil tank / Gas tank /Chemical tank (Below ground), Oil tank / Gas tank /Chemical tank

(Above ground), Car parking in Stilt/ Basement / Podium, Club House etc. (excluding the one

in Co-Operative Housing society used by its members), Private Health Club, Gymnasium, Co-

operative Credit Society, Coaching Class, Dispensary/Clinic and Pathological laboratory, Electric

Sub-station, Enclosed Garage, Film Shooting Studio, Godown/Storage/ Warehouse, Hospital,

Nursery , Kids Corner , Playgroup, Nursing Home, Restaurant with Bar, Shop, Departmental

Store and Shopping Centre, Society office, Special Car parking structure (with or without

mechanical lift), Stable, Superspeciality Hospital, Swimming pool (where entry fee or

membership fee is charged),

Table No.2

General

Tax

(Includin

g Fire

Tax)

Street

Tax

Municipal

Education

Cess

Water

Tax

Water

Benefi

t

Tax

Sewerag

e Tax

Sewerag

e

Benefit

Tax

Tree

Cess

State

Education

Cess

Employmen

t Guarantee

Cess

0.200

%

0.09

3%

0.074% 0.45

9%

0.12

6%

0.296

%

0.078

%

0.00

4%

0.059% 0.018%






User Categories –

Lands-

Amusement Park, Golf Course, Land of Open Air Theatre, Land around weigh-bridge, Land of

Petrol pump / Service Station / LPG, CNG station / Kerosene Station, Open Air Electric

Substation,

Open land – Non-Residential –

(a) Commercial

(b) Industrial

Race Course

(a) Land occupied by tracing track, Land of stadium where tickets are sold for entry, Land of

stadium where no tickets are sold for entry.

Non-Residential Buildings

Structures ancillary to Petrol Pump / Service Station /LPG CNG station / Kerosene station,

Tiers of seats for spectators in a stadium where tickets are sold, Tiers of seats for spectators in

a stadium where no tickets are sold,

Airport Land –

(a) Land used for movement and parking of aircraft including runway and taxying bay.

(b) Any land other than land covered by entry (a)

Table No.3

General

Tax

(Includin

g Fire

Tax)

Street

Tax

Municipa

l

Educatio

n

Cess

Water

Tax

Water

Benef

it

Tax

Sewerag

e Tax

Sewerag

e

Benefit

Tax

Tree

Cess

State

Educatio

n Cess

Employme

nt

Guarantee

cess

0.250% 0.11

6%

0.093% 0.57

4%

0.15

7%

0.370% 0.097% 0.00

5%

0.074% 0.023%






User Categories –

Hotel Upto Four Star and Service Apartment, Hotel Five star and above, Mall, Advertising

Hoarding, Weigh bridge, Cinema Hall /Theatre /Drama Theatre , Multiplex, Open Air Theatre

– Stage and other structures, Office, Mangal Karyalaya/ Hall / Community Hall / Convention

Hall / Party Hall etc. (Air conditioned), Mangal Karyalaya/ Hall / Community Hall / Convention

Hall / Party Hall etc. (Non-Air conditioned), Airport buildings.

Table No.4

General

Tax

(Includi

ng Fire

Tax)

Stree

t Tax

Municip

al

Educati

on

Cess

Wate

r Tax

Wate

r

Bene

fit

Tax

Sewera

ge Tax

Sewera

ge

Benefit

Tax

Tree

Cess

State

Educati

on Cess

Employm

ent

Guarantee

Cess

0.400

%

0.18

5%

0.148% 0.91

9%

0.25

2%

0.593

%

0.156

%

0.00

7%

0.119% 0.036%






User Categories –

Bank, Automatic Teller Machine Center and Money Changing Center, Tower, Asset

Management company and trustee company of Mutual Fund, Non-Banking Financial Institution,

Commodity Exchange, Life and non-life insurance corporation or company, Security Exchange

Board of India , Stock Exchange.

Table No.5

General

Tax

(Includi

ng Fire

Tax)

Stree

t Tax

Municip

al

Educati

on

Cess

Wate

r Tax

Wate

r

Bene

fit

Tax

Sewera

ge Tax

Sewera

ge

Benefit

Tax

Tree

Cess

State

Educati

on Cess

Employm

ent

Guarantee

Cess

0.800

%

0.37

0%

0.296% 1.83

7%

0.50

4%

1.185

%

0.311

%

0.01

5%

0.237% 0.073%


MUNICIPAL CORPORATION OF GREATER MUMBAI

RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS W. E. F. 1-4-2015

No.AC/NTC/1147/2014-15 . In exercise of the powers conferred by clause (e) of

sub-section (1A), sub-section (1B) and sub-section (1C) of section 154 of the Mumbai

Municipal Corporation Act (Act No.Bom.III of 1888), and of all other powers enabling him in

this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as

required under the said sub-section (1B), hereby makes the following rules to provide for the

factors and categories of users of lands and buildings and the weightage by multiplication to be

assigned to various such factors and categories for the purpose of fixing the capital value of

lands and buildings in Brihan Mumbai , namely :-

1. Short title and commencement : – (1)These rules may be called the Factors and

Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation

of Capital Value Rules, 2015.

(2) They shall come into force from 1st April 2015.

2. Definitions - In these rules, unless the context otherwise requires :-

(a) 'Act' means the Mumbai Municipal Corporation Act (Bom.III of 1888);

(b) 'flat' means a separate part or portion of a building used or intended to be used for

residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or

business, or profession, or vocation;

(c) 'hoarding' includes boards used to display advertisements, erected on poles, on the

ground or on a building;

(d) 'land appurtenant to a building' means open spaces on all sides of a building required to

be kept open in accordance with the relevant provisions of the Development Control Regulations

for Greater Bombay, 1991 or any such Regulations, for the time being in force;

(e) 'deleted'

(f) 'multiplex' means a cinema house having more than one screen within a building;


(g) 'open land' includes land not built upon or land being built upon, but does not include

land appurtenant to a building;

(h) 'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time being in force,

referred to in sub-section (1A) of section 154 of the Act;

(i) 'relative rate of base value' means the rate of open land, or rate of land plus residential

building, office, shop, commercial or industrial building, as the case may be, as indicated in the

Ready Reckoner;

(j) 'schedule'means a schedule to these rules;

(k) 'section' means a section of the Act;

(l)'star hotel' means hotel classified as a star hotel with a specific number of stars assigned

thereto by the Ministry of Tourism, Government of India

(m) 'storage tank' includes a tank, whether underground or on any floor of a building, used for

the storage of commodities, except the one used for storage of water;

(n) 'tower' includes television tower, cable tower, telecom tower or any other such tower,

transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface,

or on top, or on any other open space, of a building;

(o) words and expressions used in these rules and not defined,-

(i) but defined in the Act, shall have the meanings respectively assigned to them in the

Act, or

(ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the

Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the

time being in force, shall have the meanings respectively assigned to them in the said Town

Planning Act or in the Development Control Regulations, as the context may require.

3. Capital value of open land :- Save as otherwise provided in these rules, where, within

the precincts of a building there is vacant land other than the land appurtenant to the building,

such land shall be treated as open land and the capital value thereof shall be fixed accordingly,

as provided for in rule 21.


4. User categories of open land and weightages by multiplication to be assigned thereto: -

User categories of open land shall be as specified in column (2) of Part I of schedule ‘A’ and

the weightages by multiplication to the base value, to be respectively assigned thereto for the

purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule

‘A’.

5. User categories of buildings or part thereof and weightages by multiplication to be

assigned thereto:- User categories of buildings or part thereof shall be as specified in column

(2) of each of Parts II, III and IV of schedule ‘A’ and the weightages by multiplication to the

relative base value, to be respectively assigned thereto for the purpose of fixing capital value,

shall be as shown in column (3) of each of the said Parts II, III and IV of schedule ‘A’.

6. The nature and type of building and the weightage by multiplication to be assigned

thereto: - The nature and type of a building shall be as specified in column (2) of schedule ‘B’

and the weightages by multiplication to be assigned thereto for the purpose of fixing capital

value, shall be as shown in column (3) of the said schedule ‘B’.

7. The weightage by multiplication to be assigned to a building on account of the age

thereof: - The weightage by multiplication to be assigned to a building on account of age factor,

for the purpose of fixing capital value, shall be according to the age of the building as shown in

column (2) of schedule ‘C’ and the weightage by multiplication to be assigned thereto shall be

as shown in column (3) of the said schedule ‘C’.

8. The weightage by multiplication on account of floor factor to be assigned to RCC

building with lift: - Weightage by multiplication on account of floor factor to be assigned to a

RCC building with lift, for the purpose of fixing capital value, shall be according to the number

of floors as shown in column (2) of schedule ‘D’ and the weightage by multiplication to be

assigned thereto shall be as shown in column (3) of the said schedule ‘D’.


9. Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or

tower for the purpose of fixing capital value thereof shall mean,-

(a) in the case of a hoarding, the area of the square of the extremities of the poles on

which the hoarding is erected plus the area of the hoarding; and

(b) in the case of a tower, the area covered by the extremities of the foundation of the

tower.

10. Carpet Area area of a flat or a building:- (1) The total carpet area of a flat shall be

reckoned by including the area of the following items, namely:- (i) terrace in exclusive

possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry

balcony and (v) niches; and

(2) The total carpet area area of a building shall be reckoned by including the areas of the

following items, namely:- (i) total area of the flats in the building computed in accordance with

sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge

area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling

room, (xii) the structure for an effluent treatment plant room and (xiii) watchman cabin

(xix)sewerage treatment plant room (xv) water treatment plant room

(3) The carpet area of any of the following items shall not be reckoned while computing the

carpet area of a building or part thereof, namely:-

(i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto

including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump

room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and

(x) loft in residential flat, (xi) entrance lobby of residential building

(4) 'deleted'

11. Fixation of capital value of a flat or building or part thereof.- (1) While fixing the capital

value of a flat, the capital value of any one or more of the relevant items specified in sub-

rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-

rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.


(2) While fixing the capital value of a building or part thereof, the capital value of any of the

one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance

with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added

to the capital value of the building or part thereof.

xv) 'deleted'

13. Fixation of capital value of religious buildings :- The capital value of a religious building

which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or

the like, and is used or intended to be used for the purpose of religious worship or offering

prayers or performance of any religious rites or rituals by a person of, or belonging to, the

relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a

residential building as indicated in the Ready Reckoner; and by applying the relevant weightages

by multiplication provided for in these rules.

14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is

attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at

50% of the relative rate of base value of such flat, and of residential flat at 20% of the relative

rate of base value of such flat; and by applying the relevant weightages by multiplication

provided for in these rules.

15. Fixation of capital value of mezzanine floor, loft and attic floor,-

(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base

value of the flat beneath the mezzanine floor; and by applying the relevant weightages by

multiplication provided for in these rules;

(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base

value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant

weightages by multiplication provided for in these rules;

Provided that, where the rate of base value applicable to the mezzanine floor, loft

or attic floor having regard to its user is higher or, as the case may be, lower than the rate of


base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital

value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may

be, of such higher or lower rate of base value; and by applying the relevant weightages by

multiplication provided for in these rules.

16. ' deleted'.

17. Fixation of capital value in respect of demolished building:-

(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be

deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for

in rule 21.

Explanation – " deleted"

(2) Where only part of a building is demolished or has partly collapsed and the remaining part is

yet occupied by occupiers, land beneath the portion of the building which is demolished or has

collapsed shall be deemed to be open land and the portion of the structure which is occupied

shall be treated as a building, for the purpose of fixing the capital value thereof.

(3) "deleted"

18. 'deleted'.

19. 'deleted'.

19 A Assessment of Amenities in Luxurious RCC bldg

Where Property tax in respect of amenities of luxurious RCC building was not levied since 1st

April 2010 as per Rule 19, while determining the property tax leviable from 1st April 2015,

subject to capping as provided for in section 140A such tax shall be considered which would

have been continued to levy from 1st April 2010

20. Valuation of open land capable of utilizing more than 1 floor space index (F.S.I.) or

transfer of development right (T.D.R.) –As the Ready Reckoner provides for the rate of base

value of open land with 1 floor space index, open land which is capable of utilizing more than 1


floor space index or any transfer of development right shall be valued at an increased rate in

proportion to the higher floor space index or transfer of development right proposed to be

utilized and approved under the building plan submitted to the Corporation for approval.

21. Capital value of open land or building or part thereof.-Capital value of open land or

building shall be fixed under the provisions of the Act and these rules in the following manner,

namely:-

(1) Capital value (CV) of open land –

Rate of base value (BV) of a open land according to Ready Reckoner X weightage by

multiplication as per user category (UC) (Part I of schedule ‘A’) X permissible or approved

floor space index (FSI) X area of land (AL) .

CV = BV x UC x FSI x AL

(2) Capital value (CV) of a building –

Relative rate of base value (BV) of a building according to Ready Reckoner X weightage

by multiplication as per user category (UC) (Parts II, III, or as the case may be, IV of

schedule ‘A’) X weightage by multiplication as per the nature and type of building

(NTB) (schedule ‘B’) X weightage by multiplication on account of age of building (AF)

(schedule ‘C’) X weightage by multiplication on account of floor factor (FF) for RCC building

with lift (schedule ‘D’) X carpet area (CA) .

CV = BV x UC x NTB x AF x FF x CA

Non-application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything contained in

the 'Important Guidelines of Stamp Duty Valuation' as specified in the Ready Reckoner, the

provisions made in these rules shall have primacy over those guidelines and none of those

guidelines shall apply for fixing capital value under the Act and these rules.


DETAILS OF FACTORS AND USER CATEGORIES

OF BUILDINGS AND LAND AND WEIGHTAGES BY

MULTIPLICATION TO BE ASSIGNED THERETO

SCHEDULE – A

(See rules 4 and 5)

Part – I

Open land

User categories of open land and corresponding weightages by multiplication

Sr.

No.

User category of open land

Weightage by


base value

(1) (2) (3)

1 Airport land :-

(a) Land used for movement and parking of aircraft including

runway and taxying bay

1.25

(b) Any land other than land covered by

entry (a)

1.00

2 Land of stadium where no tickets are sold for entry 1.25

3 Land of open air theater 1.25

4 Land of stadium where tickets are sold for entry 1.25

5 Land of petrol pump / service station / LPG, CNG station /

kerosene station

1.25

6 Land around weighbridge 1

7 Golf course 0.1

8 Amusement park 0.1

9 Open air electric substation 1.25

10 Open land – non-residential:-


(a) Commercial 1.25

(b) Industrial 1.10

11 Open land – residential 1.00

12 Open land under reservation:-

(a) Partial impermissibility 0.10

(b) Total impermissibility 0.01

13 Quarry 1.25

14 Racecourse:-

(a) Land occupied by racing track 1.25

(b) Land other than the land of racing track 0.01

15 Water reservoir 0.01

16 Salt pan 0.01

17 Land beneath partly demolished /collapsed / remains of structures

and therefore not capable of being physically occupied until

issuance of I.O.D.

0.10

18 Open land not built upon until the issuance of I.O.D. 0.25

19 Rehab component of Open land for redevelopment under various

schemes approved by State Govt. / MHADA / MMRDA /MCGM .

0.50


SCHEDULE – A

(See rules 4 and 5)

PART – II

Residential Buildings

User categories of residential buildings and corresponding weightages by multiplication

Sr. No. User category of residential building or part thereof Weightage by multiplication

to the base value

1) Clubhouse and any other amenity in co-operative

housing society used by its members

0.5

2) Educational Institution 0.5

3) Lounge / Visitors waiting room 0.5

4) Residential user 0.5

5) Service floor 0.125

6) Swimming pool 0.5

7) Air conditioning Plant room 0.125

8) Air handling room 0.125

9) Car park in stilt, or basement, or podium 0.125

10) Dry Balcony 0.125

11) Enclosed garage for parking 0.125

12) Nitches 0.125

13) Porch 0.125

14) Refuge area 0.125

15) Servant / Common Toilets 0.125

16) Sewerage /Water Treatment Plant /Structure for an

effluent plant

0.125

17) Watchman Cabin 0.125

18) Open Terrace in exclusive possession attached to flat 0.1

19) Society office 0.125


SCHEDULE – A

(See rules 4 and 5)

PART - III

Shops / Commercial Buildings

User categories of Shops / Commercial Buildings and corresponding weightages by multiplication

Sr. No. User category of Shop / Commercial Building or part

thereof

Weightage by multiplication

to the base value

i) Multiplex 1

ii) Hotel – five star and above 1

iii) Four star hotel 0.96

iv) Three start hotel 0.92

v) Two Star hotel 0.88

vi) One star hotel 0.84

vii) Commercial user 0.8

viii) Entrance lobby 0.8

ix) Lounge / Visitors waiting room 0.8

x) Service floor 0.2

xi) Storage Tank 0.64

xii) Tiers of seats for spectators in a stadium where

tickets are sold

0.48

xiii) Electric sub-station of a commercial building 0.64

xiv) Open Terrace in exclusive possession attached to flat 0.4

xv) Open air theater - stage and other structures 0.24

xvi) Air conditioning Plant room 0.2


Sr. No. User category of Shop / Commercial Building or part

thereof

Weightage by multiplication

to the base value

xvii) Air handling room 0.2

xviii) Car parking in stilt / basement / podium 0.2

xix) Common toilets 0.2

xx) Enclosed garage for parking 0.2

xxi) Nitches 0.2

xxii) Porch 0.2

xxiii) Refuge area 0.2

xxiv) Sewerage /Water Treatment Plant/Structure for an

effluent plant

0.2

xxv) Society office 0.2

xxvi) Watchman Cabin 0.2

xxvii) Electric sub-station of a residential building 0.08

xxviii) Tiers of seats for spectators in a stadium where no

tickets are sold

0.048


SCHEDULE – A

(See rules 4 and 5)

PART - IV

Industrial Buildings

User categories of industrial buildings and corresponding weightages by multiplication

Sr. No. User category of industrial building or part thereof Weightage by


base value

1. Factory including refinery 1.25

2. Industrial estate 1.25

3. Service industrial estate 1.25

4. Workshop 1.25

5. Any other industrial user not specified herein 1.25

6. Entrance lobby 1.25

7. Lounge / Visitors waiting room 1.25

8. Service floor 0.25

9. Open Terrace in exclusive possession attached to flat 0.5

10. Air conditioning Plant room 0.25

11. Air handling room 0.25

12. Car parking in stilt /basement /podium 0.25

13. Common toilets 0.25

14. Enclosed garage for parking 0.25

15. Nitches 0.25

16. Porch 0.25

17. Refuge area 0.25

18. Sewerage /Water Treatment Plant/Structure for an

effluent plant

0.25

19. Society office 0.25

20. Watchman Cabin 0.25


SCHEDULE – B

(See rule 6)

Weightages by multiplication to be assigned to a building on account of nature and type of

building

Sr. No. Nature and type of building or part thereof Weightage by

multiplication

1) RCC building

i)Advertisement Hoarding

ii) steel frame structure

1.00

2. Pucca building excluding chawl 0.70

3. RCC building 1.00

Explanation:- For the purposes of this schedule –

(a) RCC building means a building having RCC columns/walls as well as includes following

constructions ---

i)Advertisement Hoardings which are at rest on floor or any construction using steel

frame structure

ii) steel frame structure/ steel Tower

(b) pucca building /structure shall include following non-RCC building /structure –

1) load bearing structure, or

2) any type of non-RCC structure having brick or stone wall,

(c) semi-permanent / kachha building means any other type of building / structure not

covered by any of the above three categories and includes temporary structures

made from any material whatsoever


SCHEDULE – C

(See rule 7)

Weightages by multiplication to be assigned to a building on account of age of the building

Sr. No. Age Weightage by

multiplication

(7) 0 to 5 years 1.00

(8) More than 5 years up to 10 years 0.95









(17) More than 49 years 0.50


SCHEDULE – D

(See rule 8)

Weightages by multiplication to be assigned to a building on account of floor factor for a RCC

building with lift

Sr. No. Floor Weightage by

multiplication

1) Basement 0.70

2) Lower ground floor 1.00

3) Upper ground floor 1.00

4) Ground floor 1.00

5) From 1st to 4th floor 1.00

6) From 5th to 10th floor 1.05






12) Above 100th floor 1.35






User Categories –

Residential User, Educational Institute, Portion of Residential building mention in Schedule 'A'

Part-II :- Lounge / Visitors waiting room, Service floor, Swimming Pool, Air conditioning Plant

Room, Air handling Room, Car Parking in Stilt / Basement / Podium, Dry Balcony, Enclosed

garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common Toilet, Sewerage

/Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin, Open Terrace in

exclusive possession attached to flat, Society Office.

Table No.1

Gener

al Tax

%

(Inclu

ding

Fire

Tax)

Wat

er

Tax

%

Water

Benefit

Tax

%

Sewer

age

Tax

%

Sewera

ge

Benefit

Tax

%

Municip

al

Educatio

n

Cess

%

State

Educati

on

Cess

%

Employm

ent

Guarante

e Cess

%

Tree

Cess

%

Street

Tax

%

Total

0.11

0

0.2

53

0.069

0.163

0.043

0.040

0.035

0.010

0.002

0.050

0.78






User Categories –

Commercial User, Industrial User, Storage Tank, Multiplex, Stadium, Airport, Open air theater -

stage and other structures, Hotels upto Five Star & above, Factory including Refinery, Industrial

Estate, Service Industrial Estate, Workshop, Portions of Commercial & Industrial building

mentioned Schedule 'A' Part III & IV :- Entrance Lobby, Lounge / Visitors waiting room,

Service floor, Air conditioning Plant Room, Air handling Room, Car Parking in Stilt / Basement /

Podium, Enclosed garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common

Toilet, Sewerage /Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin,

Open Terrace in exclusive possession attached to flat, Society Office, Electric sub-station of a

commercial building, Electric sub-station of a residential building,

Table No.2

Gener

al Tax

%

(Inclu

ding

Fire

Tax)

Wat

er

Tax

%

Water

Benefit

Tax

%

Sewe

rage

Tax

%

Sewera

ge

Benefit

Tax

%

Munici

pal

Educat

ion

Cess

%

State

Educatio

n Cess

%

Employm

ent

Guarante

e Cess

%

Tree

Cess

%

Street

Tax

%

Total

0.270

0.6

20

0.170

0.40

0

0.105

0.100

0.080

0.020

0.005

0.130

1.9






User Categories –

Airport Land

(a) Land used for movement and parking of aircraft including runway and taxying bay

(b) Any land other than land covered by entry (a)

Land of Stadium, Land of open air theater, Land of petrol pump / service station / LPG, CNG

station / kerosene station, Land around weighbridge, Golf Course, Amusement Park, Open air

electric substation, Quarry, Water Reservoir, Salt pan

Open Land Non-Residential :- (a) Commercial , (b) Industrial

Open Land Residential

Open land under reservation:- (a) Partial impermissibility, (b) Total impermissibility

Racecourse :- (a) Land occupied by racing track, (b) Land other than the land of racing track

Land beneath partly demolished /collapsed / remains of structures and therefore not capable of being

physically occupied until issuance of I.O.D.

Open land not built upon until the issuance of I.O.D.

Rehab component of Open land for redevelopment under various schemes approved by State Govt. /

MHADA / MMRDA /MCGM under Rule 33 of D.C.Regulations.

Table No.3

General

Tax %

(Includi

ng Fire

Tax)

Water

Tax

%

Water

Benefit

Tax

%

Sewe

rage

Tax

%

Sewera

ge

Benefit

Tax

%

Munici

pal

Educat

ion

Cess

%

State

Educati

on

Cess

%

Employm

ent

Guarante

e Cess

%

Tree

Cess

%

Street

Tax

%

Total

0.500

1.14

8

0.315

0.74

0

0.195

0.190

0.148

0.042

0.010

0.230

3.52


Related Circulars Assessment & Collection

Department (page no 80 to 123)


*Note- Please refers yearly Schedule Fee Circular of A&C Dept. for above point No.8 - Inspection Extract of the Property.


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