The Karnataka Government has officially notified the Bruhat Bengaluru Mahanagara Palike (Property Tax Assessment, Recovery, and Management) Rules, 2024, which are aimed at streamlining the property tax system in Bengaluru. These rules, which were published in the Official Gazette, came into force immediately and are applicable to the assessment, levy, recovery, and management of property tax as outlined in Chapter XIII of the Bruhat Bengaluru Mahanagara Palike Act, 2020.
Key Provisions of the 2024 Rules
The new rules introduce a structured framework for recording and managing property tax-related information, ensuring greater transparency and compliance with existing laws. The rules mandate the use of two distinct forms for recording property particulars and tax details:
- Form-1: Property Register-A
This form will be used for properties that are compliant with the Bruhat Bengaluru Mahanagara Palike Act, 2020, the Karnataka Town and Country Planning Act, 1961, and other relevant laws. Properties listed under this category are considered lawful and authorized. - Form-2: Property Register-B
This form will document properties assessed under Section 144 of the Bruhat Bengaluru Mahanagara Palike Act, 2020. Properties recorded in this register may include those that are not fully compliant with existing laws and regulations.
Acknowledgment and Khata Documentation
The rules also provide clarity on the acknowledgment or khata documentation process:
- Form-3: Acknowledgment or Khata for Authorized Properties
This form will be issued for properties listed in Property Register-A, confirming their lawful and authorized status. - Form-4: Acknowledgment or Khata for Unauthorized Properties
Properties listed in Property Register-B will receive this form, indicating their current status as assessed under specific provisions of the Act.
Categorization of Property Tax Payments
To further streamline property tax management, the rules categorize tax payment receipts based on the property registers:
- Form-3A: Used for acknowledging tax payments for properties recorded in Property Register-A.
- Form-4A: Used for acknowledging tax payments for properties recorded in Property Register-B.
Impact and Implications
The introduction of these new rules is expected to enhance the efficiency and accuracy of property tax collection in Bengaluru. By clearly distinguishing between authorized and unauthorized properties, the Bruhat Bengaluru Mahanagara Palike aims to encourage compliance and reduce disputes over property tax assessments. The structured approach will also help in maintaining accurate records, thereby aiding in urban planning and development initiatives.
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Property owners and residents are advised to review these new rules and ensure that their property documentation aligns with the prescribed forms and registers. Compliance with these rules will be critical in avoiding penalties and ensuring smooth property transactions.