Property tax is a mandatory annual tax paid by landowners to local governments based on the total value of the property. It is collected on residential and commercial buildings and attached lands. There are three primary methods used to calculate property taxes: unit area value system based on built-up area price, rateable value system based on annual rental value, and capital value system based on total market value. To pay property taxes online, homeowners visit their municipal corporation website, enter property and ownership details to file taxes, confirm and submit information, then pay taxes due. Offline payment can also be made by downloading a payment challan.