Property Tax

Property tax is a levy imposed by local governments on real estate properties, based on their value. It funds public services like education, infrastructure, and emergency services. Rates and regulations vary by region or municipality.

Kolkata Municipal Corporation (Unit Area Assessment-Tax Capping) Regulations, 2017

The amount of property tax payable by an owner or any person liable to pay property tax in respect of a property on the basis of fresh annual valuation made as per the provisions contained in the Act, shall not exceed one hundred and twenty per cent of the amount paid or payable as per…
Kolkata Municipal Corporation (Self-Assessment System, Manner and Forms) Rules, 2017

Any owner of land comprising any building or any vacant land or covered space of building or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, shall file a return of self-assessment within sixty days…