Introduction

Property Tax is the prime source of own Revenue of Town Panchayats. Property Tax is levied on every building in a Town Panchayat limit together with its site and other adjacent premises occupied as appurtenance save those exempted under the TNDM Act, 1920.

The concerned Town Panchayat Council is empowered to levy Property tax on directions from the Government by order published in the official Gazette. The rate of tax is determined by resolution of the Town Panchayat Council.

The Property tax comprises of (a) a tax on general purpose (b) a drainage tax (c) a lighting tax (d) a scavenging tax. The assessment of Property tax is Self Assessment mode.

Property Tax is levied for half year and collected for every half year, payable within 30 day after the commencement of the half year.A citizen applying for Property tax should submit (a) a duly filled in Self Assessment form (b) Documents of title such as Sale Deed / Patta and (c) copy of approved Building Plan obtained from the concerned ULB and (d) Photograph of RWH and (e) completion certificate for specified buildings as per Rule no. 20 of TNCDBR-2019.

i) 1 st April to 30 th September is a first half year.
ii) 1 st October to 31 st March is a second half year.

As per section 83 of the Tamil Nadu District Municipalities Act 1920, certain buildings and places used for Public worship charitable purposes etc. are exempted from the levy of property tax.

Property tax is leviable on vacant land, which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to buildings.