2. ✂
1. Kerala Building Tax Ordinance - 1974
2. Kerala Building Tax Rules - 1974
3. Kerala Building Tax Act - 1975
4. Kerala Building Tax (Plinth Area) Rules - 1992
5. Kerala Finance Act - 2011
6. Kerala Finance Act - 2013
2
3. 3
Kerala Finance Act 2011
Housing project cess @2% on the building tax for residential buildings having a plinth area
of 4000sq.ft.
01/04/2013 ✂ ✂ !" # $ % &'() 2000 sq.ft / 0
1#"2/'( ✂3 40 5 ' 6)7$ , 69 $✂": ✂ ; < =>
✂? @ 6)A$ B✂C D E✂F G & HI ;) J 50 %
J0 MH ✂
4. *Property Tax
N 6O3) 7$ E✂ 4< ✂PQ.
*Building Tax
> R F ✂PQ.
✂P S✂< TU H #3 <
01/04/1973 10/02/1992 01/04/1999
01/04/1973 Q ) Plinth area ^ ✂$) _`)a$
"b % 4< ✂PQ
✂ )
Capital value ^ ✂$)
• 01/04/1973 / 10/02/1992 $ Capital value ^ ✂$)
• Annual Value X 10 times
4
5. k: lm H $: n"
B C D
✂o lm H $: n"
A D
a `)p ✂q $: nr <
5
✂ H k✂ 4<
Any portable shelter or any shed constructed principally of mud,
bamboos, leaves, grass/ thatch/ a latrine which is not attached to the
building.
7. Lr. No. FB(A10)56987(2004) dtd. 06/12/2004
Land Revenue Commissioner– Circular
The Building owned by Autonomous bodies/ Public sector undertakings
of Government of India/ Kerala (Viz. KSHB, KWA, BSNL, KSIDC etc.) Petrol pums
having roofs are no coming under the purview of section 3(1) of the Act and are
therefore liable for assessment of building tax.
GO(Rt)No.1990/2007/RD dtd.08/05/2007
Veegaland – No excemption
No provision to exempt the building related to tourism.
Government Lr. No. 66990/SC3/06/RD dtd. 18/05/2007
GO(Rt)No.4200/06/RD dtd.20/10/2006
Therefore only the class rooms and library in the buildings are exemption
from building tax. Hospital, quarters, administrative blocks are not eligible for
building tax exemption.
Excemption – Section 3
7
22. ✂« •) P Q) b ) "b P
/C agreement =H✂3 $ )
Agreement ^ ✂$) =' ( % † $)
N 6O3) 7$ E✂ ? property tax register
Q) $) ª$ P
€ $✂ -✂¨) ^ @ ) …… G‹ )
✂ ƒ •$ 3 (?@ ✂3 € $✂ -✂ C >Ž)
1#"2 ✂ ✂F) G" )
15 % s ✂ )
Assessment of Flats
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1 2 3 4 5 6 7 8 9 10
Sl.
No.
Name &
Address
of owner
Building
No.
Plinth
Area
Proportion
Common
Area
Total
Area
(3 + 4)
Buil
ding
Tax
15%
adl
Total Tax
(6 + 7)
Luxuary Tax
(refer column 5)
23. The authority has to necessity take the Kottukal plint
area of the common area such as co ordinates, staircases,
Lift areas, Security rooms, Generator rooms, Library,
Reading room, Common hall and other areas commonly
used by the Flat owners, appoint on the same in proportion
to the plinth area of each flat, and the same should be added
to the plinth area of each flat.
Method of Assessing flats
23
24. Appellate Authority - RDO (Section 11)
* Prescribed form No. X
* 25% of building tax in advance.
* Within 1 month
Revision to District collector – Section 13
* 50% of building tax in advance.
* Within 1 month
Reference to District Court – Section 12
Decision on the appeal involves a question .
Revision to Government – Section 14
Within 60 days
Rectification of mistake - Section 15
Within 3 years hearing
Manner of service of notice - Section 25
Demand Notice & Assessment order - Form No.5
Installments – Rule 13
* 4 Installments within 10 months.
* m Ž 6b k✂ installment >• ✂ ✂ installment † J 0 >• ✂ ✂
✂ k
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25. * w✂C ✂ 6 %✂ 6 % ?
*_`)a$ (Luxury tax ) ✂ 6 %✂ 6 % ?
*Misuse of exemption 12%
*Violation of Government installments 18%
Interest
25