1. What are the key activities of the department?
The key activities of the Assessment Department include:
a. Identification of premises
b. Evaluating/Categorizing premises to determine the Annual Value of a property
c. Hearing the cases and deciding the Annual Value of a property
d. Issuing and Collecting Fresh/Supplementary (F/S) bills, which might be generated for changes in the value of an older demand.
e. Tracking any demands which become outstanding and following up with assessees, if necessary, to obtain payment
f. Maintaining Assessee Master and sending it for PD (Property Demand) Bill Generation
g. Mutation of premises

2. When should I contact the Assessment department?
Individuals are required to intimate KMC in writing regarding
a. Purchase of new property – In this case individuals are required to contact KMC within 15 days of receipt of purchase deed.
b. Mutation-Succession or transfer
c. Separation/Amalgamation/Apportionment

3. What is mutation of premises?
Mutation is recording the name of the valid owner in respect of a property.

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4. How long does the mutation process take?
For simple mutation it takes 2 to 7 days and for other cases such as amalgamation, separation or apportionment it can take up to 15 days.

5. What documentation do I need to provide to the Assessment department for purchase of property, mutation, separation etc.?
In each case including purchase of new property, mutation, separation/amalgamation/apportionment, individuals are required to complete form A-42 and enclose additional documentation as described in form A- 42. A- 42 can be purchased from the Central Records counter at the ground floor of KMC headquarters. Once form A- 42 and additional enclosures are complete, this document set could be mailed to KMC as per address or individuals could visit KMC personally. It is recommended that individuals visit the KMC office personally. The designated counters for collection of form A-42 & enclosures are,
a. 1 Day Mutation Counter for simple mutation
b. Transfer/Apportionment/Amalgamation Counter

6. Any important additional documents needed with A-42?
Additional documents are described in A-42 and vary for purchase, amalgamation, separation, apportionment etc. However, a ‘No Outstanding Certificate’ is required for mutation. However, at is advisable to have an NOC for separation, amalgamation and apportionment but the same is not a requirement.

7. What is the NOC? How can I obtain an NOC?
A NOC means that there are no outstanding dues on the property being purchased, mutated, separated, amalgamated etc. An NOC is essential prior to submitting the A-42 to KMC.
The first step in obtaining a No Outstanding Certificate is to procure a Letter of Intimation (LOI) from Computer Section at KMC headquarters. The assessee needs to get LOI verified from the concerned Assessor Collector within 15 days. If there are no outstanding dues, an NOC will be generated and provided to assessee on contact with Assessor Collector. If there are any outstanding dues on property, the assessee needs to pay outstanding dues to the concerned Assessor Collector office by cash or by cheque in favor of Kolkata Municipal Corporation payable in Kolkata. If payment is made in cash, NOC is handed over to assessee on the spot by Assessor Collector’s office. In case of cheque payments, NOC is generated and handed over once cheque is cleared.

8. How much do the documents cost?
a. It costs Rs.10/- for purchase of Form (A-42)
b. Additional Rs.100/- for simple mutation and
c. Additional Rs.300/- for apportionment, separation, amalgamation and first time assessment.

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9. Once documents are submitted, what happens next?
Once documents are handed over to KMC, the individual is given a receipt subject to presentation of a complete file. Thereafter the following steps are taken,
a. Within 10 days of receipt of a complete file by KMC, the individual’s name is mutated into the Assessment Register and an assessee number is generated.
b. This Assessee Number is mailed to individuals at the address provided by them.
c. Once an assessee number is sent out to individuals, a designated KMC inspector visits the premises in order to ascertain authenticity of property, its usage (residential, commercial etc), property size etc.
d. Based on this information a property is valued (see details of valuation procedure below).
e. Details of valuation are entered into a inspection book maintained at the assessment department of each ward.
f. Depending on the valuation, clearance is sought from Deputy Assessor Collector, Assessor Collector, and Deputy Municipal Collector. The clearance is obtained within 15 days.
g. Once clearance is obtained from concerned authority, a letter is sent to individual from the concerned Assessor Collector stating the annual valuation of property (Form A-105)

10. What if I do not agree with my property valuation?
a. In response to form A-105 , an individual may agree to sign attached declaration if she agrees with the property valuation.
b. In case an individual does not agree with property valuation, they are required to inform concerned assessor collector in writing and request a Hearing Notice.
c. If the assess does not respond to form A-105 within 45 days, a hearing notice is sent to the assessee. Hearing Notice contains the annual valuation of property & states the name and address of hearing officer. Additionally, it states a time & location for hearing.

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11. What happens at the hearing office?
a. Upon discussions with the hearing officer, the individual may agree with property valuation. In this case, the hearing officer hands over property tax bill to the individual on the spot.
b. If it is agreed by the hearing officer that the valuation may be inappropriate, then the hearing officer fixes the new valuation based on supporting documents presented by property owner and assessment department.
c. If the assessee does not agree with the Annual Valuation after discussions with the hearing officer, he can further appeal against the valuation under section 188 of CMC Act, 1980 by appearing before Municipal Assessment Tribunal. (See question 6). However, the assessee has to pay bills per hearing officer prior to appearing before tribunal .

12. What is the property valuation method ?
a. If the owner uses the property, then "Reasonable Rental Method" is applied using the assessment department database. The property is compared with similar properties in the same location and the monthly rental of similar properties is determined. This monthly rental figure is multiplied by 12 in order to arrive at the annual rental figure (say A). The Annual Valuation of the property is 90% of A. 10% is deducted from A as a statutory maintenance allowance.
b. If the property is tenanted, then the exact monthly rent (including service charges if any) is multiplied by 12 less 10% statutory allowance to arrive at the Annual Valuation.
c. In case of Theatre/cinema halls, 7.5% of the Gross Annual receipts (excluding taxes) is fixed as Annual Valuation for the Hall.

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13. What is the Annual tax on property?
The Annual tax on property varies with the Annual valuation of the same. Following table shows the calculation of Annual Tax calculation according to the Annual Valuation of property.

1 QuarterlyTax = Annual Tax/4 Note: An additional commercial surcharge not exceeding 50% of tax is levied for non-residential property


a. If the Annual Valuation as fixed above does not exceed Rs.600/-, then the rate of tax is 11% of the Annual Value. That is if A.V. is Rs 500/- then the property tax per year is Rs.55/- plus Howrah bridge tax of 0.25 to 0.5% of A.V and further a rebate at 5% of the quarterly tax is allowed if tax is deposited on time.

b. If the Annual Valuation as fixed above, exceeds Rs.600/- but does not exceed Rs.18000/-, then tax ration is the percentage of the A.V. worked out by dividing the A.V. of the premises by 600 and adding 10 to the quotient, the sum thus worked out being rounded off to the nearest first place of decimal. That is if A.V. of a premises is Rs.1300/-; then 1300/600=2.16. Hence property tax percentage is 2.16+10=12.2% (rounded off). So the person has to pay Rs.158.60/- per year plus Howrah bridge tax of 0.25 to 0.5% of A.V. and a further rebate of 5% of the quarterly tax is allowed if deposited in time.

c. If the Annual Valuation exceeds Rs.18000/-, then the rate of tax is 40% of the Annual Value. That is if A.V. is Rs20000/- then the property tax per year is Rs.8000/- plus Howrah Bridge tax of 0.25 to 0.5% of A.V. and a further rebate of 5% of the quarterly tax is allowed, is deposited in time.

d. For commercial/non-residentially used premises a surcharge not exceeding 50% of tax is levied additionally.

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14. What are tax rates for bustees?
For Bustee, specified educational institutions, some statutory organizations the rate of tax is different. For instance, schools that meet each of the following criterion are exempt from property tax,

15. How much time does it take to obtain a property valuation report?
In general, the time taken for generating a property valuation report after assessee name is mutated in Assessment Register is 7 working days.

16. What can I do if there is excessive delay in my getting the valuation report inspite of providing all the documents as specified?
In the unlikely case of such an event, you are most welcome to approach concerned Assessor-Collector at telephone number given in Annex A. You may also drop in an email to cmcmc@cal2.vsnl.in and we would do our best to assist you in the speedy resolution of your grievance

17. What if I have objections to the Annual Valuation Report and/or corresponding property tax? How can I bring up my case for hearing? How much time is elapsed before a case comes up for hearing?
Each assessee is given liberty to appear before a Hearing Officer if he has any objection against the valuation proposed by KMC (Section 186 and 187 of CMC Act, 1980). Hearing Officer considers such objections (verbal/written) and fixes the Annual Valuation against the premises of the assessee under section 188 of CMC Act, 1980. The assessee has a further chance to appeal against such valuation as determined under section 188. He can appeal before Municipal Assessment Tribunal that consists of a Chairman and other members not exceeding five in number. However, the said tribunal entertains no appeal if the disputed tax is not deposited. Provisions of Limitation Act, 1963 is applicable relating to such appeal before tribunal. Valuation as determined by the Tribunal is final and no proceeding shall lie in any Civil Court against the valuation as determined by The Tribunal.

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18. What should I do incase of if I have a complaint against property valuers?
Please contact with concerned Assessor-Collector as per details in the table below .

19. What are the locations at which hearing is conducted?
Hearing is conducted at the addresses mentioned in the table below. Please contact ward office according to your location.

20. Will I need a lawyer to support my case for hearing?
Every effort is made to ensure that you receive full justice, in a fair and unbiased manner. However you are most welcome to bring in a lawyer with you should you feel more comfortable in doing so.

21. What is the General Revaluation process? How often is it carried out?
KMC inspectors visit your premises and propose a valuation. Generally, for a residential property the Annual Valuation increases by a minimum of ten percent if no addition and alteration in use and nature of the premises has occurred and for Non-residential premises in the increment is of minimum 20%. Normally, the general revaluation happens after a gap of 6 years.

22. Can I perform a self-valuation (self-assessment)? What is the procedure for the same? Can I carry out a self-revaluation? What is the procedure?
Self-Assessment is tentatively planned to be implemented from April 2007. However you should inform KMC in writing regarding any sale/purchase of property in the jurisdiction of KMC and as well as regarding any change in nature and use of the building.

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23. What should I do if there is a change in use or occupier of my property such that there is a change in my income from the same?

If there is a change in the use of property the following steps need to be taken,

a. Assessee needs to fill in form A 75 and submit to Assessor Collector. A –75 can be purchased from the Central Records counter at the ground floor of KMC.
b. Within 2-3 working days of submission of form, an inspector is sent to concerned premises
c. Inspector completes premise inspection and fills in details in inspection book
d. Inspector obtains clearance from Deputy Assessor Collector, Assessor Collector, DMC (Revenue) as applicable and arranges for hearing notice to be sent to assessee
e. Hearing officer will decide the appropriate annual valuation of the property based on comparable rates in the same location and paper work submitted by the assessment department and the assessee
f. If the assessee does not agree with the Annual Valuation after discussions with the hearing officer, he can further appeal against the valuation under section 188 of CMC Act, 1980 by appearing before Municipal Assessment Tribunal. (See question 6). However, the assessee has to pay bills per hearing officer prior to appearing before tribunal

24. What are Fresh/Supplementary (F/S) bills?
Bills that are generated just after hearing are called as Fresh/Supplementary (F/S) bills. If it is first time assessment then the bill is fresh one and for revaluation hearing the bill is a supplementary bill.

25. What is the user charge charged by KMC?
The user charges are as given in Tax Rates/Fees.

26. Is there a reminder service for payment of pending tax demand? How often are these reminders sent?
Yes. After every quarter-end such reminder is sent. All details of O/s is sent with yearly bills.

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27. What payment methods are available to me?
Payments can be made by Cash, demand draft or cheque in favor of ‘Kolkata Municipal Corporation’ payable at Kolkata.

28. What is the property tax payment schedule? Can I pay in monthly installments?
The property tax schedule is printed in the bills. Installments are generally quarterly.

29. Where can I deposit my outstanding property taxes?
You can deposit yearly property tax bills at any treasury counters of KMC as well as in stipulated banks as printed in the reverse of the bill. Fresh/Supplementary (F/S) bills are to be deposited in respective offices viz. Head Office, Gariahat Office, SSU Office, GRU Office, Br. XI Office, Br. XII Office in respect of wards as stipulated in Annex A.

30. Can I pay my Property Demand bills for future years?
Yes. Permission is to be taken from concerned Assessor-Collector. But the deposited amount will not carry any interest.

31. What happens if I am late in my payment?
We advise you to pay your bills on time. Late payment may lead to serious discomfort to you including and not limited to disconnection of water supply to your premises. The KMC Act, 1980 Act provides with following penal measures:
Sections 219-221B, 223, 225 and Section 275(aa) of Calcutta Municipal Act, 1980 deals the situation as mentioned above. Late payment can lead to,
a. Issuance of Warrant of Distress and sale of movable property (Sections 220-221)
b. Attachment and sale of immovable property (Sections 221A and 221B)
c. Recovery under Bengal Act III, 1913 (Section 223)
d. Attachment of rent of the tenant(s) [Section 225]
e. Disconnection of water supply line (Section 275 [aa])

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32. What if I do not receive my property tax demand on time?
Though highly unlikely, there may be instances when you may not receive the bills due to a delivery fault or some other unforeseen reason. In such a case you should contact your nearest ward office and enquire about your tax charges. You can also contact KMC at Data Processing Centre at Park Circus Market Complex (22470805) and get a copy of Duplicate bill on payment of Rs.10/- to find out the same. Non-receipt of KMC’s tax bill may not be a valid reason for non-payment of property tax. You can pay your bills just by quoting your Assessee Number in our treasury counters.

33. What if I notice people in my area whose properties are unassessed? Who do I contact?
The property tax is used to provide civic amenities to the citizens of Kolkata. People who do not pay their property tax are committing a crime against the city. We strongly encourage responsible citizens to inform us in case they notice an unassessed property. Your name and particulars will kept absolutely confidential. You may inform concerned Assessor-Collector as per addresses in the table below. You may also drop in a letter or email directly to the Municipal Commissioner of Kolkata (email – kmc@vsnl.net).

List of sub-departments along with contact details