KMC Property Tax Guide: Payment, Assessment, and Rebates

Property tax might not be thrilling, but it’s undeniably important. Staying up to date with KMC property tax ensures you’re doing your bit for the city and avoiding future headaches. With KMC going digital and offering multiple payment modes and rebates, there’s really no excuse to fall behind!

Do you own a home, shop, or office space in Kolkata? If yes, then you’re probably familiar with KMC property tax, the mandatory charge collected by the Kolkata Municipal Corporation—the urban local body responsible for managing the city’s civic needs.

What is KMC Property Tax?

KMC property tax is a local levy imposed on real estate properties—both residential and commercial—within Kolkata. It plays a critical role in funding municipal corporation services like sanitation, water supply, and road maintenance.

Who Has to Pay?

If you’re listed as the property owner in the title deed, whether you’re a private individual or a business entity, you’re obligated to pay. Even institutional or government-owned buildings may fall under specific slabs.

Why Is It Important?

Paying property tax not only keeps you legally compliant but also fuels public services such as garbage collection, urban planning, drainage, and street lights—essential to making Kolkata a smart city.

Understanding Property Tax Assessment in Kolkata

How Property Value is Assessed

KMC uses the Unit Area Assessment (UAA) method. It evaluates property tax based on:

  • The Zone classification
  • The Built-up area
  • The type of usage: self-occupied, rented, or vacant land

Zones and Unit Area Value (UAV)

The city is split into Zones A to G. High-end locations fall under Zone A with higher Unit Area Value, while Zone G contains lower-income areas.

Classification by Use

Properties are categorized as:

  • Residential
  • Commercial
  • Institutional
  • Vacant land

Parameters That Influence Tax Amount

  • Location (Zone)
  • Usage type (owner-occupied, rental, or vacant)
  • Built-up area
  • Age factor
  • Use factor
  • Occupancy factor
  • Land use classification

How to Calculate Your KMC Property Tax?

Formula Used by KMC

Here’s the equation: Tax = Unit Area × Built-up Area × Base Factor × Age Factor × Use Factor × Occupancy Factor

Use the KMC Online Calculator

KMC offers a property valuation tool online at kmcgov.in that simplifies everything.

KMC Property Tax Payment Process

Online Payment Process

  1. Go to the KMC official website
  2. Click “Make Online Payment”
  3. Enter your Assessee Number, Property ID, or Holding Number
  4. Verify details and proceed to pay using:
    • Net banking
    • Credit/Debit card
    • UPI
    • Apps like PhonePe, Paytm, or Kolkata e-services

Offline Payment Options

  • Pay at your nearest Treasury counter at the ward office
  • Authorized bank partners
  • Collection centers

KMC Property Tax Calendar and Late Payment Penalty

Assessment Cycle and Due Dates

Property tax in Kolkata follows a quarterly assessment cycle—due in April, July, October, and January.

Penalties for Delayed Payments

  • 1% interest per month
  • Risk of legal action or auction
  • Accumulation of legacy arrears

Rebates and Concessions Available

Rebate for Early Payment

Pay within 60 days of the financial year start to avail 5–10% rebate. This is your rebate period—don’t miss it!

Senior Citizen & Disabled Owner Benefits

Rebates are available for:

  • Senior citizens
  • Owners with a valid disability certificate

Submit valid ID and proof to KMC for claiming the discount.

Rebate for Self-Occupied Property

If the owner lives in the property, extra rebates apply.

How to Check Your Property Tax Dues?

Via the KMC Portal

Enter your Assessee Number, Property ID, or Holding Number to:

  • View current dues
  • Access property ledger
  • Track user charges

How to Update Property Records with KMC?

When to Update?

  • Ownership changes (sale, ownership transfer fee, or inheritance)
  • Change in usage type
  • Name/address corrections

Steps to Update

  1. Submit a property mutation certificate request on the KMC website
  2. Upload required documents like sale deed or affidavit
  3. Track status online via the online grievance portal

Common Issues and Solutions

Incorrect Assessment

Disagree with your valuation? File a correction request online or contact the Assessment Department.

Disputed Dues

Raise the issue with the Municipal Assessment Tribunal (MAT) or through the online grievance portal.

Duplicate Payments

Retain payment receipts and email [email protected] for prompt support.

Contacting KMC for Support

  • Call: +91-33-2286-1212
  • Walk-in: Visit your local ward office
  • Digital help: Use Kolkata e-services or the online portal

Why Paying KMC Property Tax On Time Matters?

Legal Protection

Avoid penalties, ownership disputes, or even property seizure.

Better Public Infrastructure

Your payments directly support:

  • Sanitation
  • Street lighting
  • Roads and flyovers
  • Waste disposal
  • Building plan approval

How KMC Uses Property Tax Revenue?

Your tax contributes to:

  • GIS mapping and property record digitization
  • Maintenance of urban infrastructure
  • Digital expansion for e-governance services

Difference Between Commercial & Residential Property Tax

Key Distinctions

  • Commercial properties face higher UAVs
  • Use and occupancy factors vary
  • Business licenses must align with declared use

The Future of Property Tax in Kolkata: Going Digital

Smart Initiatives

  • QR-based bills
  • AI-powered assessments
  • Enhanced digital governance

Benefits of Going Digital

  • More transparency
  • Fast service
  • Reduced disputes
  • Permanent digital records

FAQs

Can I pay KMC property tax without registration?

Yes! Just use your Property ID, Assessee Number, or Holding Number—no login needed.

What is a property mutation certificate and why is it important?

It’s a document that updates ownership details in KMC records post-sale or inheritance.

What happens if I don’t pay KMC property tax?

Expect late penalties, legacy arrears, and possibly even legal notices or auction.

Can I check my property ledger online?

Absolutely. Use your ID on KMC’s portal to see your property ledger and payment history.

Is there an online grievance portal for KMC issues?

Yes! You can lodge issues and track updates via the online grievance portal on kmcgov.in.

How to pay KMC property tax online in Kolkata?

Visit the official KMC website:
🔗 https://www.kmcgov.in
Go to “Online Services > Property Tax”
Enter your Assessee No. or Property ID, view the bill, and make payment via debit card, credit card, or net banking.

How is municipal tax calculated?

It’s based on:
Annual value of property (ARV)
Location, usage (residential/commercial)
Built-up area & age of property
Municipalities apply different tax rates on ARV to calculate total dues.

What is the helpline number of Kolkata Municipal Corporation?

📞 033-2286-1212 (KMC Main Helpline)
You can also contact the central call center or use the “Grievance Redressal” option on the KMC website.

How can I pay Gram Panchayat property tax online in West Bengal?

Use the Banglarbhumi Portal or visit your local B.L.&L.R.O. office. Many panchayats are enabling digital payments via UPI/QR code/online portals.

How to get holding number in West Bengal?

Your holding number is issued by the municipal body when your property is assessed. You can:
Check your property tax receipt
Visit your municipality/panchayat office
Or call the KMC helpline for urban areas

How to pay property registration fees online in West Bengal?

Go to the WB Registration Portal:
🔗 https://wbregistration.gov.in
Use “e-Payment” option and pay via GRIPS (Govt. Receipt Portal System).

How to pay corporation tax online?

If referring to property tax, visit your municipal corporation’s website.
For income tax (corporation tax): go to
🔗 https://www.incometax.gov.in

How can I pay my West Bengal token tax online?

Go to the Parivahan Portal:
🔗 https://vahan.parivahan.gov.in
Enter your vehicle details and pay the token tax online.

How many municipalities are there in West Bengal?

As of now, West Bengal has 128 municipalities and 7 municipal corporations.

How to pay khajna (land revenue) online in West Bengal?

Use the Banglarbhumi Portal:
🔗 https://banglarbhumi.gov.in
Log in, go to “Pay Khajna Online”, enter plot details, and pay via GRIPS.

How many municipal corporations are there in Kolkata?

Kolkata itself has one main Municipal Corporation (KMC). However, the Kolkata Metropolitan Area includes other municipal corporations like Howrah, Bidhannagar, and South Dumdum.

How do I pay my property tax online in Howrah?

Visit the Howrah Municipal Corporation website:
🔗 https://www.myhmc.in

What is property tax details?

Details include:

Assessee number / Holding number
Owner’s name
Location
Tax amount
Dues/arrears
Assessment year

What is property tax ID?

It’s your Assessee Number or Property Identification Number (PID) used to track property tax records.

What is property tax receipt?

A proof of payment issued after paying your property tax. It may be required for:

Sale/transfer of property
Loan processing
Municipal services

What is the area of Kolkata Municipal Corporation?

KMC covers an area of around 206.08 sq km with 144 wards.

What is the old name of Kolkata?

Kolkata was formerly known as Calcutta.

Is Joka under KMC?

Yes, Joka now falls under KMC after the expansion of city limits.

Is Kolkata bigger than Mumbai?

Mumbai is bigger in terms of population and economic output, but Kolkata is more spread out in terms of metropolitan area.

Which is the largest ward in Kolkata?

Ward 109 (Jadavpur-Garia belt) is considered one of the largest in terms of area.

Which area is called Greater Kolkata?

It includes areas around Kolkata like Salt Lake, New Town, Howrah, Rajarhat, Behala, Garia, etc.

Which is the most old municipality in West Bengal?

Serampore Municipality, established in 1853, is one of the oldest.

Who is the chairman of KMC?

As of now, Mayor Firhad Hakim is the head of KMC.

What is the city limit of Kolkata?

The KMC area comprises 144 wards and covers central, north, south, and east Kolkata. The metro region is much larger, known as KMA (Kolkata Metropolitan Area).

What is my district – Kolkata?

Kolkata is a district and city. The city is subdivided into North, Central, South, and East Kolkata areas.

Is Kolkata bigger than Delhi?

In area and population, Delhi is bigger than Kolkata.

What is the full form of KMC area?

KMC stands for Kolkata Municipal Corporation — the civic body governing the core city.

Which area comes under municipal corporation?

Urbanized areas like central city zones and rapidly developing suburbs come under municipal corporations.

What is the waiver of municipal corporation tax in Kolkata?

KMC occasionally offers waiver schemes on penalties/interest for pending dues. Keep an eye on KMC announcements for details.

What happens if property tax is not paid in Kolkata?

Non-payment can lead to:

Penalty charges
Interest accumulation
Legal notices
Property seizure (in extreme cases)

What is the waiver scheme of KMC?

It allows taxpayers to clear pending taxes without penalties or interest for a limited time. These are seasonal and must be availed within the deadline.

What if you don’t pay property tax in India?

Consequences may include:

Late fees and interest
Property lien
Legal recovery action

What is ‘No Dues Certificate’ for property tax?

It’s a document confirming all property tax dues are cleared. Essential for:

Property sale
Transfer of ownership
Building plan approvals

Is municipal tax allowed as a deduction?

Yes, under Section 23 of the Income Tax Act, municipal taxes paid by the owner are deductible from the gross annual value of the property.