This document discusses the rules and regulations around building tax in Kerala. It covers the following key points in 3 sentences: The document outlines the various acts and rules governing building tax in Kerala including the Kerala Building Tax Ordinance 1974, Kerala Building Tax Rules 1974, and Kerala Building Tax Act 1975. It summarizes the tax rates and calculations for building tax based on plinth area and provides examples of tax exemptions and penalties for non-compliance. The document also addresses common questions around applying the building tax acts and rules regarding topics like tax exemptions, property classifications, tax rate changes, and assessing multi-unit buildings.

1. 1

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.

6. 6" ✂" E✂ 4<
N 6O3) 7$ E✂ 4<
$ ✂3 E✂ 4<
s"b $ ✂3 E✂ 4<
t@✂7@✂6) $ ✂3 E✂ 4<
u✂v> <
✂5 ✂? < ( 4 3 4<
F wk✂ _ @4<P/'
• Q ✂? ✂? <
• u✂/ <
• ✂5 u✂/ < ( 4 3
Misuse of Excemption – Section 3A - 12% Interest
Notice Hearing
Excemption – Section 3
6

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

8. 10/02/1992 / > 1#"2) ✂
y3 PQ.
01/04 /2020 / z( 3 > .
✂ 6 P #{ <
100 G. # 1#"2) $ 69: @)
100 / 250 G. # 1#"2) $ 3 |✂} < =H.
~✂3 , / 6 F✂? , ✂"F > C - € $✂ •)
^ @ ) > .
250 G. # 5 ‚✂ € $✂ 10 G. # > •) ^ @ ) >
4<
50G. # 1#"2) $ 69: @).
50 / 250 G. # 1#"2) $ 5 |✂} < =H
250 G. # 5 ‚✂ € $✂ 10 G. # > •) ^ @ ) >
Kerala Building Tax (Plinth Area) Rules - 1992
8

9. Kerala Building Tax (Plinth Area) Rules - 1992
9

10. Kerala Building Tax (Plinth Area) Rules - 1992
10

11. Kerala Building Tax (Plinth Area) Rules - 1992
11

12. *
u✂>) – I (Rule-3) ✂ H ? n k: €u#6"
u✂>) – II (Rule-5) > ƒ = E"
u✂>) – III (Rule-6) > ƒ 6 "F P ✂C ✂ #6 „6 t✂"
u✂>) – IV (Rule-8) ✂ #6 „ 3> )p „6 t✂"
u✂>) – V (Rule-9(1)) …… † = $ „6 t✂"
u✂>) – VI (Rule-10) ` ✂C` ✂ #6 „6 t✂"
u✂>) – VII (Rule-11) z( 3 …… † ✂ #6 „6 t✂"
u✂>) – VIII (Rule-12(3)) > C6 6" u „6 t✂"
u✂>) – IX (Rule-12(4)) 3 Q) 5 ✂ ✂‡'
6" u
„6 t✂"
u✂>) – X (Rule-14(1)) RDO w F# = E"
u✂>) – XI (Rule-15) : k✂ ✂ 3 ? >u" G‹✂•'
m
= E"
u✂>) – XII (Rule-16) $ Œ ✂•' m = E"
u✂>4<
12

13. Plinth area 3 /C "b % 4•< F
J( $Ž) D{ kI Plinth area ^ ✂$)
01/04/1973 /C "b % ✂ ✂F) `# ?✂3
"b✂ ) 3✂ `# ?✂3 "b % •$ w ✂‘)
✂ 3✂ .
01/04/1973 ) ✂ 3 Œ
✂ ✂F) Dq C C 3✂ Plinth area ^ ✂$)
/’ C †Ž) ( y3 % Q) /C
✂ 3 ( >% a✂ ✂ H ✂ .
01/04/1973 ) Capital value ^ ✂$) "b %,
✂ ✂ 4< Plinth area ^ ✂$)
J ✂ )
Charge of Building tax Section 5
13

14. 01/04/1999 / "b %, 278.7 G. # ”{ 1#"2/' 4<
_`)a$ J ✂ ).
278.7 G. # 1#"2) $ 69: @)
_ 4 |✂} < =H
✂ 6✂S " _`)a$ /C 6✂S " )
w ).
5 " ✂ ”{ ✂? 3✂ _`)a$ Œ % • "
20 % > a
01/04/1999 /C "b % ✂ ✂F) Extension 3✂ , Extension
3 Area ” %" 278.7 G. # 1#"2/' 4< _`)a$
J ✂ ).
Government Lr. No. 21196/SC2/2013/RD dtd. 21/05/2013
01-04-1999 • ) z?# $ ) 3✂ 53 7✂p4•) Œ %
✂ _`)a$ ™ ✂š ✂ .
_`)a$ 5 ✂ ✂C …… )p ✂> s ✂$).
Lr. No. 50171/SC1/2015/RD dtd. 14/07/2015
_`)a$ 278.7 † > ✂ # H 3✂ F# > C
6 3› ) ✂? ✂ „6 t✂" z $ ✂s ✂).
Government Lr. No. 13292/SC1/2016/RD dtd. 21/07/2016
_`)a$ – Section 5A
14

15. _`)a$ |✂a
15
› ). B œ •$ 3 $
1. 278.7 m2 $ Jk
2. 278.7 m2 • / 0 464.50 m2 $ 5000
3. 464.50 m2 • / 0 696.75 m2 $ 7500
4. 696.75 m2 • / 0 929 m2 $ 10,000
5. 929 m2 • / 0 12,500

16. N 6O3) 7$ E✂ ) )p# $ % B✂C = HI ;)
k: €u#6" 0 )
^s✂ ✂ G" k✂ b % &' out house, kitchen
D Ž 1#"2) ” ” G" )
Hotel, Bar, Resort ( 4 3 E?40 s 4<
_3 ✂ "b % $ P DI ;) € $✂ †Ž) 1#"2)
✂ ✂3 ” %" •$ 3w
J ✂ ).
Excemption • t % &' E✂ 4< • I ;) 4<
✂ w 3✂ ✂ ✂P portion building tax
J ✂ )
4< plinth area ^ ✂$) 0P S✂< TU H
16

17. Area Calculation
17

18. Area Calculation
18

19. Area Calculation
19

20. Area Calculation
20

21. Storage of firewood shall not be taken into accounting for
detecting the plinth area.
Government Lr. No. 27423/SC3/07/RD dtd. 18/05/2007
A person may construct separate buildings in the same
property or different properties. But there is no provision for
clubbing together these buildings which are otherwise separate.
Government Lr. No. 41850/SC3/2013/RD dtd. 20/09/2013
# (Roof top) ✂ :@ _ @ ✂Ž)
✂ 6 P ✂Ž) = 3✂p P ✂ I ;) 5 ✂ ✂).
3 6✂¦ Jk✂ § 3 "b % #{ <, > 6✂"& <, „✂)
n <, ¨ $ ;' 4< D w
™ ✂š ✂ . J § Ž = E✂ ✂ ) © k
Assessment Order ;) Demand Notice ;) $ª F{ H ✂ .
Section 6
21

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
22
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
24

25. * w✂C ✂ 6 %✂ 6 % ?
*_`)a$ (Luxury tax ) ✂ 6 %✂ 6 % ?
*Misuse of exemption 12%
*Violation of Government installments 18%
Interest
25

26. 1. 3 6✂¦ 3 k✂ § 3 "b % 4<
✂ H( H✂ ?
2. "b ±š) ( ✂ ?Ž' 6" ✂" E✂ 4<P)
J0 = H✂ ?
3. SSI $: ´ •' 4 0 3 Q)
5 ✂ 3 & H✂ ?
4. BSNL, KSHB, KWA, KSEB ( 4 3 4<
✂ ✂ b✂ ?
5. ✂" ✂"% 1#"2 Q) > G‹✂ ✂ ?
6) 3 ✂$ )
26

27. 6. ✂( ª?✂ E✂ 4• Ž) 6O3) 7$ E✂ 4• Ž)
4< wH( H✂ ?.
7. Œ @¸ Ž ¹ ”{ 4< "b %✂
✂P S✂< 4• 1#"2) b
” %" ✂ ✂ 1#"2) ✂ H ?
8. 6O ✂$@ _º ‘ 4 0 3 Q) 5 ✂ ✂ ✂
?
9. »> 6) 4 0 3 Q) 5 ✂ ✂ ✂ ?
10. Plinth area ^ ✂$) 1#"2) y3 % • /C ( 10/02/1998 /C
) "b % ✂ ✂F) 01/04/1999 ) "b % 7✂p4•)
” %" _`)a$ ✂ ✂ ✂ ?
11. ^s✂ š ✂3 a¼ k✂ ½ „9¾) $H✂) { 0Ž)
= HI …6 G ‹H( H✂ ?
12. 2011 ? Finance Act ^ ✂$) ™ 3 • ?
13. 2013 ? Finance Act ^ ✂$) • t % 3 ? ✂ ) Dœ ?
27
6) 3 ✂$ )

28. 28