NDMC updates assessment list for property tax in its areas

The New Delhi Municipal Council (NDMC) has completed an assessment list of all land and constructions in its areas. The NDMC has urged residents to double-check the information after visiting the Palika Kendra property tax office, and to register any objections by May 13.

The NDMC collected 932.5 crores in total in 2022–2023 and 951 crores in 2021–2022 via property taxes. The assessment list for 2023-24 is based on the tax returns filed by the owner, occupant, and lessee last year (2022-23).

A government official elucidated that the collection of arrears from government agencies was high in 2021-22, hence the total amount collected was humongous. The collection in 2020-21 was Rs 690 crore, Rs 687 crore in 2019-20, and Rs 638 crore in 2018-19. The assessment list is updated on an annual basis in accordance with Section 70 of the NDMC Act.

According to the April 12 public notice, it is recommended to adopt the assessment list as revised till April 10 under section 73, subject to necessary changes, if any, as per court decision under section 72 or after rateable value assessment. Any concerns received prior to April 13 and after May 13 will be disregarded. Furthermore, objections must be submitted online or on working days between 10 a.m. and 1 p.m. using the prescribed format.

The notice also stated that objections will not be considered in cases where the 'rateable value' is anticipated to be amended retrospectively as a consequence of a previous judgement on outstanding notices issued (under section 72 of the act) or any decision/order passed by the competent court of law in any case. According to an NDMC official, the evaluation list in all such circumstances is interim and subject to finalisation in accordance with legal requirements.

As per the Hon'ble Supreme Court Judgment on Bye-laws 2009, the assessment of property can be done on the basis of Unit Area Method whether the assesses has agreed for the same. In rest of the cases, the assessment is made on the basis of hypothetical rent/actual rent a property is able to fetch to the owner. If there is any factual error/methodology adopted in the assessment order, it can be rectified as per provisions of Section 72 of Act after making the written appeal within 30 days of the assessment order passed by the concerned officer.

Residential occupied, commercial self-occupied, renter, and commercial tenant are the most common types of property utilisation in NDMC areas. Before filing the property tax for the current year, a person can check the valuation of their property if they wish and file a complaint. Those who cannot access the office can use their ID and password to view the information on the NDMC website.

Next (Pune State Cabinet approves 40% property tax discount for self-occupied properties)

NDMC updates assessment list for property tax in its areas

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