The government of Andhra Pradesh has issued rules for levy of house tax under A.P.G.P. Act,1964 wide G.O.MS.No. 282 PR, (pts-viii) Department 12-3-1965 and the same rules along with other rules are made applicable in Andhra Pradesh Panchayat Raj Act 1994, through the G.O.MS.NO. 378 PR & RD ( relief) Dept. dated 28-06-1994, under Section 276 of APPR Act,1994 and Sections 8 and 18 of AP General Clauses Act,1891.
Section & Rule provision for House Tax
- As per Section 61(1) of A.P.P.R. Act, 1994, the Grampanchayat shall levey House tas in accordance withthe Rules issued in G.O.Ms. 30 PR&RD (Relief) date 20/01/1995.
- Rule 4 to 13 of said rules, relates House tax Assessment
- Rules in issued in above G.O. are Amended by G.O.Ms.No.113 PR&RD(Pts.II) dt.22/03/1996
- Further Amended by G.O.Ms.No.98 PR&RD (Pts.III)dated 14/03/2002.
- Further more Amended by G.O.Ms.No.382 PR&RD (Pts.I) dated 14/12/2012
- Number of classes shall not be less than 6.Rule 5(3)
- Rule 4, Provides for levy of tax on Proportionate, or on systematic progression rate with value.
- If Proportion rate adopted It may group the houses in the village in to classes to simplify calculation and collection of tax.Rule.5(1)
- If Progressive rate adopted, it shall prescribe principles of classification and settle precise number and limits of each class.Rule.5(2)
- Grampanchayat shall not arrange classes to effect the principle of taxation whether proportionate or progressive to decrease the tax as value of building increases. Rule.4
As per the sub-section (1) of Section 61 of A.P.P.R. Act, 1994 the House Tax shall be levied on the basis of Capital Value of the Building or on Anual Rental Value of Building or house.Further it may be note that as per Rule 4 of Rules issued in G.O.Ms.No. 30 PR&RD (Relief) date 20/01/1995 stipulates that Rate of Tax for assessing the House tax shall be followed either Proportionate rate
or Progressives rate
. Thus the Grampanchayat may follow to levy of house tax any one out of four methods.
Contd.Page.2
:: 2 ::
Definition of House, building & hut as per Act
- Under section 2 (19) of APPR Act 1994, “House” means a building or hut fit for human occupation, whether as a residence or otherwise, and includes any shop, workshop or ware house or any building used for garaging or parking buses or as a bus stand, cattle shed ( other than a cattle shed in an agricultural land, poultry shed or dairy shed)
- Sheds put up by the occupants of land in the markets belonging to Grampanchayat are building within the meaning of section 2 (3) of the APPR Act. They are assessable to house tax ( vide G.O.MS.No. 1601 L.A dated 10-06-1941)
- Electrical motor pump sheds in the Agriculture fields are buildings, are liable to house tax vide G.O.MS.No. 1126 PR Dept. dated 26-06-1963
What is not house, Building, hut?
- A basement
- A detached wall with no building at all inside the wall or walls
- Building under construction
- A tent
- Bunks easily movable
- Bunks were easily movable and therefore, not be considered to be a building
Note:- “Buildings” Constructed without permission liable to house tax G.O.MS.No. 381 L.A Dated. 02-03-1948
Contd.Page.3
:: 3 ::
Buildings exempted from levy of house taxes per G.O.Ms.No.282 PR,(pts-viii) Department 12-3-1965, under A.P. Grampanchayat Act,1964
- Light houses
- Canteens, clubs used for employees recreation provided by Industries and factories for the benefit of employees
- All classes of huts and houses whose value doesn't exceed limits. Capital value Rs.500, Rental value Rs.25 per annum
- Building set apart for public worship
- Choultries no rent charged if charged it is used exclusively for charitable purpose
- Govt. Educational institutions, hostel and libraries and public buildings used for charitable purpose
- Ancient monuments protected under Ancient monument act 1904
- Charitable hospitals
- Central Government buildings (But liable for service/user charges)
- Railway buildings.
- Buildings owned by Grampanchayat
Buildings exempted under Andhra Pradesh Act, 1994 and Rules issued vide G.O.Ms. 30 PR&RD (Relief) date 20/01/1995
- N.G.O. Homes
- Buildings owned by servicemen, ex-servicemen and widows of ex-servicemen subject to single occupation
- Poultry sheds and it’s annexes
Note: After issue of G.O.No.30 Dated.20-01-1995 Exemption sanctioned for Non-Gezetted Officers Association buildings were also liable for tax. Only Poultry sheds and houses belonging to Ex-Servicemen are exempted.
Contd.Page.4
:: 4 ::
BASIS FOR LEVY OF HOUSE TAX
House tax
referred to in clause (a) of sub-section (1) of section 61 shall, subject to the rules given in G.O.MS.No. 30 dated 20.01.1995 and to such other rules as many be prescribed, be levied on all houses in the village on any one of the following basis namely
- Annual rental value, or
- Capital value, or
- Such other basis as many be “prescribed”
Principles for Assessment of House Tax
- Capital value of house shall be deemed to the total of estimated value of the land & estimated present cost of erecting the house after deducting depreciation
- Annual value of house shall be deemed to be gross annual rent at which house may reasonable let-out, less deduction 10% for repairs
- If annual value cannot be estimated the annual value shall be deemed to be six percent of its capital value
- Rate of house tax Rule 3 of rules issued in G.O.Ms.No.282 dated 12-03-1965
Contd.Page.5
:: 5 ::
Minimum and maximum rates of house tax is prescribed by the Government of Andhra Pradesh, but the Grampanchayat has to decide the rate of house tax between such minimum and maximum Rates
| Basis of levy of house tax | Minimum rates per year | Maximum rates per year |
|---|---|---|
| 1 | 2 | 3 |
| a) If the tax is levied on the capital value | 1/8 the percent of the capital value | 1 percent of the capital value |
| b) If the tax is levied on the basis of annual rental value | Two percent of the annual rental value | Twenty percent of the annual rental value |
| c) If the tax is levied on the basis specified in rule (2) of Rules issued in G.O.Ms.No.282 P.R. dated.12-02-1965 | ||
| i. Terraced | Rs.1.60 for every 10 Sqm or part thereof of the plinth area or part thereof of the plinth area | Rs.6.00 for every 10 Sqm or part thereof of the plinth area |
| ii. partly terraced and partly tiled or thatched | Rs.1.00 for every 10 Sqm or part thereof of the plinth area | Rs.3.00 for every 10 Sqm or part thereof of the plinth area |
| iii. Tiled | Rs.0.75 paise for every 10 Sqm or part thereof of the plinth area | Rs.2.00 for every 10 Sqm or part thereof of the plinth area |
| iv. partly tiled and partly thatched, | Rs.0.50 paise for every10Sqm or part thereof of the plinth area | Rs.1.50 for every 10 Sqm or part thereof of the plinth area |
| v. thatched | Rs.0.37 paise for every 10 Sqm part thereof of the plinth area | Rs.1.00 for every 10 Sqm or part thereof of the plinth area |
Contd.Page.6
:: 6 ::
Method for asserting capital value of Building
- Rule 6 (1) for the purpose of assessment of house tax, the capital value of a house shall be deemed to be the total of the estimated value of the land and the estimated present cost of erecting the house after deducting for deprecation a reasonable amount which shall in no case be less than 10% of such cost
- Provided that machinery and furniture shall be excluded from valuation under this sub rule Guidelines to be fallowed while making assessment for imposition of House Tax.
The assessing authority shall take in to consideration fallowing parameter while assessing the house tax
(Para 27) Donkada Ammajamma V. Srikakulam Municipality, Srikakulam 2002(4) ALD822.
- Type of construction
- Age of the building
- The locality of the building
- The purpose for which it is put
- The plinth are of the building
- Open space available for the building
- Compound wall
- Number of portions of the Building
- Conveniences available to each portion of the building or common facilities.
- Supply of protected water
- Drainage facility
- Type of Roads
- Street lights
- Rental value of similar building in the locality
- Advantages of locality
- Disadvantages of locality
- Deduction permissible under the Act and rules
- Shall not be influenced on account of inflated or deflated rent
Contd.Page.7
:: 7 ::
Levy of House tax on the basis of capital value and on proportionate rate of tax an illustration
- A system that requires to pay same percentage for all types of houses according to its value
- A proportional tax applies same tax rate across low, middle, and high value of houses
- A proportional tax is called a flat tax
- For example in a proportionate tax system all taxpayers may required to pay 0.40% of value of house
Parameters for Assessing House Tax
- Land area is 100 Sq.Yards
- House with RCC measuring 20 feet width and 30 feet length
- Land value assuming Rs.500 per Sq.yard (This rate may vary with location and area of construction)
- Assuming present construction cost of Rcc. Rs.450/Sft(This will vary with nature and location of construction)
| Total land value is. 100X500= | Rs. 50,000-00 |
| House built-up area is 20x30= | 600 Sq.ft. |
| Total construction cost of building is(Multiply the building area by the cost of construction)Area. 600x Rs. 450-00 per Sft= | Rs. 2,70,000-00 |
| Less depreciation 10% on present cost of construction that is Rs. 2,70,000-27,000= | Rs. 2,43,000-00 |
| Land value Rs. | Rs. 50,000-00 |
| Building value after depreciation | Rs. 2,43,000-00 |
| Total capital value of the building including land cost is | Rs. 2,93,000-00 |
| If GP resolved to levy Proportionate Tax @ Rs.0-50 paise on Rs.100-00 capital value of building (Rate will vary according to grampanchayat resolution)Total Capital value of building is | Rs. 2,93,000-00 |
| House tax shall be arrived by multiplying Cost with Rate of Tax ie., 2,93,000x0.50/100= | Rs.1,465-00 |
| Library ces @ 0-08 paise on House tax under sec 20(1) (a) of the AP Public libraries Act 1960 (1,465-00x0.08 /100) | Rs. 117.20 |
| +User charges as per GO.Ms.No.97 dated 14-03-2002Lighting tax 10% on House tax | Rs. 146.50 |
| Water tax 20% on House tax | Rs. 293.00 |
| Drainage tax 10% on House tax | Rs. 146.50 |
| Total House tax on building | Rs. 2,168.20 |
Contd.Page.8
:: 8 ::
If GP resolves for assessment of house tax with Progressive rate on capital value of building
- A Progressive tax is one in which the tax rate increases as the Value of building being taxed increases.
- In this system lowest value of house marginal tax rate
- More value tax rate will be more.
- Total Capital value of building is Rs.2,93,000-00
- Method of assessment of house tax on annual rental value of Building
- The annual rental value of house shall be deemed to be gross annual rent at which house may reasonably be expected to let-out
- Less 10% deduction on repairs or whatsoever
- Any Government building or any building not ordinarily let on the gross annual rental value is 6% of it’s capital value.
- Method of calculation of house tax on the basis of annual rental value on proportionate rate of tax
- If GP resolved 10% House Tax on Annual Rental Value
- Assuming that a building fetching monthly total rent of Rs.1465
- Rs. 1465-00X12 months= Rs. 17580-00
- Total annual rent. Rs.17580-00
- Less 10% for repairs or other purpose
- Taxable Annual Rental Value is Rs.17580-1758=Rs. 15,822-00
- H ouse tax @10% of annual value =15,822-00X10/100= Rs.1582-20.
- Library Cess @0-08 paisa on house tax= 1582-20X8/100=Rs.126.56
- Lighting tax @ 10% on house tax=1582-00X10/100= Rs.158-20
- Drainage tax @10% on house tax=1582X10/100=Rs. 158.20
- Water tax @15% on house tax= Rs. 1582X15/100= Rs.237-30
- Total House Tax on building Rs.2,262-46
Contd.Page.9
:: 9 ::
Method of calculation of house tax on the basis of annual rental value on progressive rate of tax
Method of calculation of house tax on the basis of Plinth area of House
- Assuming a building Plinth area 600 Sft with RCC
- Convert the value from Sft to Mts. 600/9 =66.66 Sqm
| House tax @ Rs. 4.00 per 10 Sqm.=66.66X4/10= | Rs. 26-66 |
| Library Cess @0-08 paisa on house tax= 26.00X8/100= | Rs. 2-08 |
| Lighting tax @ 10% on house tax=26.00X10/100= | Rs. 2-60 |
| Drainage tax @10% on house tax=26.00X10/100= | Rs. 2-60 |
| Water tax @15% on house tax =26.X15/100= | Rs. 3.90 |
| Total House Tax on building is | Rs. 37-84 |
Note:-These Rates are fixed in the year 1965 and same are not revised so far, there fore adopting this method is not advisable in Grampanchayats
Caliculation to get the Capital Value of building constructed with deferent Roofs
House construction details required for Assessing the House Tax.
- Land Area 300 Square yards
- Total built-up area 1200 Sft.
- R.C.C. Area 500 Sft, Tiles area 350 Sft and Grass roof are 350 Sft.
- Land value @ Rs.500 per yard
- R.C.C. costruction cost @ Rs.450 per Sft
- Tiles Roof costruction cost@ Rs.250 per Sft
- Grass Roof costruction cost @ Rs.60 per Sft.
- Depreciation minimum 10%
- House tax rate Rs. 0-50 on Rs.100/- capital value
- Library Cess. @8 paise on Rounded Rupee of house tax
- Lighting tax @ 10% on house tax
- Water Tax @ 20% on house tax
- Drainage tax @ 10% on house tax
Contd.Page.10
:: 10 ::
Process of assessment with proportionate rate on capital value of building
| Construction cost of R.C.C.Roof area 500 X 450= | Rs. 2,25,000-00 |
| Construction cost of Tiles Roof area 350 X 250= | Rs. 87,500-00 |
| Construction cost of Grass. Roof area 350 X 60 = | Rs. 21,000-00 |
| Total Building const cost | Rs. 3,33,500-00 |
| Depreciation minimum 10% | Rs. 33,350-00 |
| Net Building value | Rs. 3,00,150-00 |
| Land value Rs. 500 per Sq.Yard 500 X300 | Rs. 1,50,000-00 |
| Total value of Building | Rs. 4,50,150-00 |
| House tax @ 0.50 ps. On 100/ capital value | Rs. 2,250-75 |
| Library Cess @ 8% | Rs. 180.00 |
| Add User charges on House Tax, as per G.O.97 PR&RD(Pts-III) dt.14/03/2002 | |
| Lighting Tax @ 10% on house tax | Rs. 225.00 |
| water Tax @ 20% on House tax | Rs. 450.00 |
| Drainage Tax @ 10% House tax | Rs. 225.00 |
| Total House tax | Rs. 3,330.75 |
If GP resolved for Progressive rate of Tax on capital value of Building
Total Capital value of building is Rs.4,50,150-00
| Class. No. | Range | Value | Rate of Tax | Amount of Tax |
|---|---|---|---|---|
| I | 0 to 5,000 | Rs. 5,000-00 | Exempted | Rs. 0-00 |
| II | 5,001 to 50,000-00 | Rs. 45,000-00 | 0.14% | Rs. 63-00 |
| III | 50,001-00 to 1,00,000-00 | Rs. 50,000-00 | 0.18% | Rs.90-00 |
| IV | 1,00,001-00 to 5,00,000-00 | Rs. 3,50,150-00 | 0.20% | Rs. 700-30 |
| V | 5,00,001-00 to 10,00,000-00 | Rs. 0-00 | 0.30% | Rs. 0-00 |
| VI | 10,00,001-00 to 50,00,000-00 | 0.40% | Rs. 0-00 | |
| VII | 50,00,001 and Above. | 0.50% | Rs. 0-00 | |
| House tax | Rs. 853-30 | |||
| Library cess. @ 8 paise on house tax | Rs. 853-30 | 8% | Rs. 68-24 | |
| Lighting tax @ 10 % of house tax | Rs. 853-30 | 10% | Rs. 85-30 | |
| Water tax @ 20 % of house tax | Rs. 853-30 | 20% | Rs. 170-60 | |
| Drainage tax @ 10% of house tax | Rs. 853-30 | 10% | Rs. 85-30 | |
| Total House tax on Building including user charges | Rs.1,262-74 | |||
Contd.Page.11
:: 11 ::
GP resolved for Progressive rate of Tax on capital value
Method of assessment of house tax on annual rental value of Building
- The annual value of house shall be deemed to be gross annual rent at which house may reasonably be expected to let-out
- Less 10% deduction on repairs or whatsoever
- Any Government building or any building not ordinarily let on rent, or can’t be ascertained, the gross annual rental value is 6% of it’s capital value
- If GP resolved 10% House Tax on Annual Rental Value
- Assuming that a building fetching monthly total rent of Rs.3000
| Rs3000X12 months= Total annual rent. | Rs.36,000-00 |
| Less 10% for repairs or other purpose Rs.36000-3600= | 32,400-00 |
| Taxable Annual Rental Value is Rs.36000-3600= | 32,400-00 |
| House tax @10% of annual value =32400X10/100= | 3,240-00 |
| Library Cess @0-08 paisa on house tax= 3240X8/100= | 259-20 |
| Lighting tax @ 10% on house tax=3240X10/100 | 324-00 |
| Drainage tax @10% on house tax=3240X10/100 | 324-00 |
| Water tax @15% on house tax =3240X15/100 | 486-00 |
| Total House Tax on building | 4,633-20 |
Contd.Page.12
:: 12 ::
A Progressive tax is one in which the tax rate increases as the Value of building being taxed increases.
In this system lowest value of house marginal tax rate More value, more tax rate
| Sl.No | Range of Rental value | Value for Tax | Rate of Tax | Amount of Tax |
|---|---|---|---|---|
| I | 0-00 to 1,000-00 | Exempted | Rs.0.00 | |
| II | 1,001 to 5,000-00 | Rs.4,000-00 | 5% | Rs.200.00 |
| III | 5,001-00 to 10,000-00 | Rs.5,000-00 | 8% | Rs.400.00 |
| IV | 10,001-00 to 15,000-00 | Rs.5,000-00 | 10% | Rs.500.00 |
| V | 15,001-00 to 20,000-00 | Rs. 5,000-00 | 12% | Rs.600.00 |
| VI | 20,001-00 to 30,000-00 | Rs.10,000-00 | 15% | Rs.1,500.00 |
| VII | 30,001-00 to 50,000-00 | Rs.2,400-00 | 18% | Rs.432.00 |
| VIII | 50,001-00 to1,00,000-00 | Nil | 19% | Rs.0.00 |
| Total House Tax | Rs.3,632-00 | |||
| Add L.Cess. & user charges (8+10+20+10)48% | Rs.1,736-36 | |||
| Total house tax payable. | Rs.5,368-36 | |||
Pages: 1 2 3 4 5 6 7 8 9 10 11 12
Sir If no water facility, No drainage and no library provided by Grampanchyat. Will the residents have to pay these taxes for
ReplyDeletewater,drainage, Library cess etc Please clarify Thank you sir.
R.V.Srinivas Rao
Ph 9985200051
Library cess has to be paid invariably along with house tax. But others are user charges. If the Gram panchayat provides any facility then you have to pay user charges.
DeleteHi,
ReplyDeleteI have a question, if I'm dismantling a tiled roof house and constructing a new house.
As the roof of house is always 1½ ft more then the boundary walls of house. My boundaries will be edge of tiled roof, right?
Yes
DeleteSir memu 5 years nundi intipannu kadutunanu madyalo ma intiki dambandinchi inti pannu ma manaki kuda icharu adi ivacha ipudu atanu aa intipannu tisukuni nadai illu antunadu.
ReplyDeleteముందు మీరు మీ ఇంటి పన్ను రషీదులు మీ మామ పేరున ఎలా ఇచ్చారని తెలుసుకొనుటకు సమాచార హక్కు చట్టం ప్రకారం దరఖాస్తు చేయండి. వారు ఇచ్చిన ఆదారాలను చూసి, మీరు కట్టిన ఇంటి పన్ను రషీదులు మరియు అనుమతి పత్రం జతచేస్తు, ఆ ఇంటిని మీ పేరు మీద మార్చుటకు గ్రామపంచాయతీ కార్యదర్శి గారికి ధరఖాస్తు చేయండి.
DeleteSir intipannu tisukovalante ememi documents ivali
ReplyDeleteమీరు స్వయంగా ఇల్లు నిర్మించుకుంటె, ఇల్లు కట్టుకోడాని తీసుకున్న అనుమతి పత్రము.
Deleteనమస్తే సార్..
ReplyDeleteఒక ఇంటికి 2009-10, 2010-11, 2011-12 సంవత్సరాలు కు పన్ను కట్టించుకొని తరువాత 2017-18, 2018-19 కి కట్టించున్నారు..మధ్యలో 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 కు kattaledu. ఆలా మధ్యలో సంవత్సరాలు ఎగవేసిన వారినుంచి పన్ను కట్టించుకొనే అధికారం పంచాయతీ సెక్రటరీ కి వుంటుందా?
మాకు మరికొన్ని అనుమానాలు నివృత్తి చేసుకోవడానికి ఎవరిని సంప్రదించాలి... pdo, dpo కాకుండా ప్రైవేట్ వేరే వ్యక్తి ని సూచించండి
మీరు ఆంధ్రప్రదేశ్ రాష్ట్రము నుండి ప్రశ్న అడుగుతున్నట్టయితే, 1994 పంచాయతీ రాజ్ చట్టంలోని సెక్షను 135 ప్రకారం మూడు సంవత్సరాలు దాటిన బకాయిలను చట్టరీత్యా వసూలు చేయటానికి పంచాయతీకి అధికారము లేదు. అదే చట్టంలోని సెక్షను 136 ప్రకారము ప్రస్తుత సంవత్సరము పన్ను మరియి గత రెండు సంవత్పరాలకు కలుపుకొని నోటీసు జారిచేసి అది తీసుకున్న వ్యక్తిపై అట్టి నోటీసు ముట్టిన 12 నెలల లోగా కోర్టులో దావా వేసి వసూలు చేయు అధికారము పంచాయతీ కార్యదర్శికి కలదు.
ReplyDeleteఅదే తెలంగాణాలో పంచాయతీరాజ్ చట్టం 2018 ప్రకారము భకాయలు ఎప్పటివైనా నోటీను జారీ చేసి అది ముట్టిన 12 నెలల లోగా కోర్టులో దావా వేసి వసూలు చేయవచ్చును.
Sir how to get door number for new house
ReplyDeleteOnce your house is assessed for house tax automatically panchayat authorities will assign assessment number along with house number
DeleteSir I'm not getting updates though mail. And is there any publicity tax collecting rules for gram Panchayat. I sent you email too regarding these rules. Please help sir
ReplyDeleteFrom date of enactment of GST Act, the powers to collect advertisement charges by the Grampanchayat have been withdrawn in both Andhra Pradesh and Telangana States.
DeleteIS THERE ANY GO/NOTIFICATION/GUIDELINES REGARDING THE GP NOT COLLECT ADVERTISEMENT TAX?
DeleteBoth Telangana and Andhra Pradesh states have removed the section from the Telangana Panchayat Raj Act, 2018 and Andhra Pradesh Panchayat Raj Act,1994, with regards to collection of Advertisement Tax on Advertisements in the area of Gram panchayats.
DeleteSir how to calculate house tax of my rcc building in 90 square yards
ReplyDeleteRead above article carefully you will be able to assess the house tax on own
DeleteSir,I'm a panchayat secretary..I have got a problem in my GP..in one family no parents are alive, two brothers are there..both fought for the house..elder brother was asked me for the house tax by showing house related documents of indiramma colony house sanctioned on his wife's name, he also have
ReplyDeletepossession certificate for that house property by tahasildar, so he told me that you should give me house tax..on other side younger brother is telling me that how he only could get my parental property of house..I too have right on house.. unless I will file case in court like that sir..sir please tell me what should I do
Since the allotment of site is in the name of wife of elder brother, his wife has got right to claim of ownership
ReplyDeleteYour mobile no sir.
ReplyDeleteNice reading, I love your content. This is really a fantastic and informative post. Keep it up and if you are looking for Bay window in Mornington Peninsula then visit JC Window and Door Replacements.
ReplyDeleteHello Sir,
ReplyDeleteI am Panchayat secretary of Keshavaram GP. Sir Kindly suggest me How to fix the Trade License fee for different sectors eg:- kirana store , photo shop, sweetshops etc.. on which bases we should tax and up to how much percentage we can do it. sir Please can you provide the G.O Copies regarding the trade License.
Reade Rules issued in G.O.No.16 date 10th January,1996 for details about levy and collection of licence fee
DeleteSir can we divide the house into two parts and impose house tax for the house which is in dispute between two brothers who filed case in court? Judgement is yet to be given. Pls calrify
ReplyDeleteAfter judgement, you should have to take action according to court orders
DeleteSir, please clarify whether Grampanchayaths (in Telangana State) can levy property tax on Irrigation Department Pump Houses or any exemption provided.
ReplyDeleteThank you
No exemption for Irrigation Department Pump House
DeleteSir, what are the fine rules, if a house hold did not pay tax for 3 more years
DeleteIf the tax remained not collected in Andhra Pradesh, the Gram panchayat has got no power to collect the tax legally. as per section 135 of AP.P.R. Act, 1994.If it is in Telangana tax can be collected even after three years. Please go the Tax collectionn rules.
Deletehi sir, good evening how industries paid house tax it is located at minor gram panchayat limits in Andhra Pradesh any recent proceeding from commissioner & inspector general, stamps and duities.
ReplyDeleteMy house tax at Sainagar Panchayat paid 2013-14 to2018-19 for2019-20 demand notice details of tax 1, House tax Rs3746 + Water TaxRs 749+Drainage Tax 562+ Lighting Tax Rs375+ Library CessRs300 +spotrscessRs112+Fire Tax Rs37 total Rs 5881 again when the grama panchayat bifurcated to Lingewar nagar for same financial year 2019-20 charged 5881x5/100= Rs 6175/- + water tax 1200 extra same year two different tax paid for the same building, how to retrieve back the excess paid amount
ReplyDeleteTax once paid in a year cannot be demand again in bifurcated Panchayat. After constitution of new gram panchayat, the District Collector will order for assets and liabilities from existing gram panchayat. You ought to have been shown paid receipt to staff of new gram panchayat before payment. However, you apply for return amount. If not refunded meet Mandal Panchayat Officer in this regard for solution
DeleteThere is no separate Act for minor Gram panchayat. Act is one for both minor and major panchayat. Refer the Act and Rules
ReplyDeleteSir what are the sections we have to mention in demand notice of house tax as per the AP panchayat Raj act and other g.os to issue granite factory
ReplyDeleteYour unknown and your state unknown How can I reply. Post comment giving full details.
Deletesir please clarify whether the Government University has to pay Property tax to Grama Panchayat. if in case it has to be payable, whether University has to pay water tax, drainage tax, games tax, library cess though the facilities are not provided by GP
ReplyDeleteSir please clarify whether the Govt Universities are liable to pay property Tax.
ReplyDeleteHi sir how tax is calculate in telangana grampanchayat by area of sq.ft or by the no of the floor of a building ?
ReplyDeleteRead above article once again you will find out solution
DeleteIn the above article (rules) it was clearly mentioned that levy of house tax on Government educational institutions buildings are exempted as per G.O.Ms.No.282 dated.12-03-1965, which was issued under A.P.G.P.Act, 1964.Consequently AP Panchayat Raj Act, 1994 was enacted and accordingly rules were issued in G.O.Ms.No. 30 dated 20-01-1995. the same was in force in Andhra Pradesh. Again, in Telangana state, new Panchayat Raj Act was enacted from 18-04-2018. In both Acts there was no Exemption for government buildings used for education purpose.
ReplyDeleteFurther except Library cess others are user charges, levied for providing facilities, like water, street-light, drainage tax.Librarycess is on house tax as per Public Libraries Act. which mondatory and liable to pay whether there is library is there or not in the village.
Sir
ReplyDeleteCan cancel the alreadu levied tax in gram panchayat. Is there option any tax for vacated house site in grama Panchayats.
Once house tax is levied it can't be cancelled unless house is demolished. There is no option for levy of vacant land tax in Gram panchayats. However open space around house is taken to arrive house value for assessment of house tax.
DeleteAn possibility levy house tax on churches... 1994 ap panchayat raj act
ReplyDeletePlease read my reply dated 7th April 2022, in which I have explained about exemption of tax. Further AP PR Act,1994 is in force in Andhra Pradesh only. In that Act also No exemption was provided for Churches. If any applies to Government, then the government may exempt.
ReplyDeleteSir, I'm from Andhra Pradesh, if a house has been demolished for 2 years and also the tax has been lifted after being demolished. Which assessment number should be allocated to the house old one in the house was built and paid tax for or a new one. Please clarify sir.
ReplyDeleteOnce the house collapsed or demolished, Panchayat Secretary should strike down tax details of the said house from the Assessment Register by endorsing the "House demolished" along with it's Assessment Number. Then after completion of new house, in same place or another place, fresh Assessment house tax should be completed and for that newly constructed should be given after the existing last Assessment Number already recorded in the said register.
ReplyDeleteSiri have taken 40cents of land on lease for12 years in a GP, in that i constructed acc shed of 1800sft, how to calculate tax on that, please clarify, Im from AP
ReplyDeleteFirst you have to get land value for 40 cents, construction cost of acc shed and rate of house tax in your village, then follow the examples given article and calculate.
ReplyDeleteNamaste sir please tell me panchayat secretary system when started
ReplyDeletePanchayat Secretary system in all Gram panchayats, introduced from 1-1-2002 in undivided Andhra Pradesh,
Delete2002 lo grama sarpanch valla ivvabadina inti permission ku legal validity vunda Leda cheppandi
ReplyDelete2002 సంవత్సరములో అప్పటి అవిభాజ్య ఆంధ్ర ప్రదేశ్ రాష్ట్రములో పంచాయతీ కార్యదర్శుల వ్యవస్థ అమలులోకి వచ్చింది. అదే సంవత్సరములో జారీ చేయబడిన నూతన భవనముల నియమాలు తేది. 1-5-2002 నాడు అమలులోకి వచ్చినవి. ఆ నియమాల ప్రకారము అనుమతుల పై పంచాయతీ కార్యదర్శి సంతకము చేయాల్సి ఉంటుంది. ఒక సారి జారీ చేయబడిన అనుమతి కాలపరిమితి, అది జారీచేయబడిన తేది నుండి రెండు సంవత్సరాల పరిమితిలోె నిర్మాణము పూర్తి కానిచో రెన్యువల్ చేయించు కోవాలి.
DeleteHi sir,how to remove the houses that are collapsed/dilapitated so many years back in GP from house tax assesment and does that removal applies retrospectively ?refer me the GOs and sections regarding this case sir.....
ReplyDeleteAs per G.O.Ms.No.30 dated 20-01-1995, Panchayat Secretary has verify all the houses by visiting personally and prepare demand right from begining of Financial. During such visit, if any collapsed/dilapitated houses found Panchayat Secretary has to remove thouse house from the demand register and if any new houses came up such houses shall asessed and New demand has to fixed every year in the month of April itself.Read G.O.30.
Delete