Bangalore : BBMP is faced with a volley of questions on property tax calculation for residential complexes. At an interactive meeting 

of officials and resident welfare associations held last week, the most asked questions were on apartments and parking slots. 

Here is a sample: “Only super built-up area of the apartment is mentioned in the sale deed. I have also purchased a stilt car park space. How do I calculate area of and tax for the car park?” Here goes the answer: “Normally super built-up area does not include car park area, unless specifically mentioned in the schedule to the sale deed. If it is included, you can measure the actual car park area and deduct it from the super built-up area and avail 50% of the UAV prescribed for the zone and its status (tenanted or owner-occupied).” 

If the car park area is not specifically mentioned as included in the schedule to the sale deed, you cannot deduct it from the super built-up area, but have to calculate and compute it separately in the tax at 50% of the UAV prescribed. 

How are slums taxed? 

All slums notified by the KSCB and BBMP have a lump sum tax of Rs 80 plus cess, if the built-up area does not exceed 300 sq ft. If it exceeds, zone classification applies. While majority of the slums are in F Zone, a very small percentage may have changed zone due to improvements in the area. Irrespective of shift in zones, only one shift is considered for this block period. A shift from F Zone therefore cannot go to D zone but only E zone. For houses that don’t have hakku patra, BBMP will not collect property tax, irrespective of the number of years they may have been in existence. 

SAMPLE QUERY 

Query from a senior citizen, Dinesh Gudibande: “I have a property at BTM Layout with ground floor and first floor. The ground floor has been rented out to a recognized educational institute (distance education) for the past 6 years. So far, I have not claimed any exemption in tax for educational institute, as per KMC Act Section 110 (i) (b). I would like to claim exemption for 2008-09. Kindly let me know the procedure.” 

BBMP’s deputy commissioner, taxation, U A Vasanth Rao, replies: “The benefit of exemption under Section 110 is available to such institutes/organizations owning the premises. Since in your case the premises is on rent, you are not entitled for exemption under the said section. You therefore will have to pay property tax as per your zone classification for residential use for the portion occupied by you and at non-residential rates for the portion let out.