(1) About Property Tax Department:

Property Tax Department is responsible for assessing and collecting of Property & other allied Taxes along with user charges within the city limit of Jamnagar.

(2) About Property Tax:

Property tax is an annual levy imposed by the local authority on the property owners. The collected revenue directly funds civic amenities like road maintenance, street lighting, garbage collection, and sewage.

Property Tax can be levied either under section 127 or under section 141 of The Gujarat Provincial Municipal Corporation Act, 1949.

In Jamnagar Municipal Corporation, property owners are liable to pay tax under both systems:

(a) Rent Based Property Tax: Assessed & levied on the capital value (ratable value of the property) for the period up to 31/03/2006.It has been observed from the records available with the Jamnagar Municipal Corporation that many properties in the vicinity of Jamnagar were not registered in the tax register of Jamnagar Municipal Corporation before 2006. All these properties are liable to be assessed under the Rent Base Property Tax and owners are liable to pay Rent Base Property Tax for the period up to 2006.

(b) Carpet Area Based Property Tax (from 01/04/2006 onwards): A carpet Area based Property Tax is a Municipal Assessment method where the tax payable on a property is calculated using its actual usable interior floor space multiplied by the various factors and rate of tax. It ensures property taxes are levied solely on the liveable space.

Property taxes shall comprise the following taxes/charges:<>

• A. General Tax
• B. Education Cess / Surcharge
• C. Conservancy & Sewage Tax
• D. Water Charges
• E. Solid Waste Collection Charges
• F. Environment Improvement / Greenery Charge
• G. Fire Charge
• H. Street Light Usage Charge

As per chapter 8 of the taxation rules every person liable to pay tax must give notice in writing to the Commissioner of all transfer of title, of the erection, demolition or removal of a building.

Each of the property taxes shall be payable in advance in half yearly installments on each first day of April and each first day of October.

(3) Details of Officials of the Department:

(4) Services Rendered:

(5) Carpet Area Property Tax Rules:

The Government of Gujarat Vide Resolution No.145 dated 08/12/2005 has approved the Jamnagar Municipal Corporation Carpet Area base Property Tax Rules which were amended from time to time. One can view the approved Rules in downloading section.

(6) Self Assessment:

Any citizen can calculate their own property tax using the self assessment menu available on the portal.

(7) Rate of Property Tax:

The basis of calculation and rate of the same are as under:

Sr No.	Description	Details	Rate
1	Location Factor	Rich Area	2.00
		Good Area	1.75
		Upper Middle Area	1.50
		Middle Area	1.00
		Weak Area	0.50
2	Age Factor (How old it is?)	Less than 10 years	1.00
		10 to 20 years	0.85
		20 to 30 years	0.70
		30 to 40 years	0.45
		More than 40 years	0.40
3	Usage Factor (Type of Usage)	Commercial Purpose	5.00
		Shops, Hotels, Restaurants, Entertainment	4.00
		Industrial Building	2.00
		Educational / Social Organization	1.00
		Non-Profit Organization	0.25
		Religious / JMC Property	0.00
		Mobile Tower	As per Govt. Resolution
4	Non-Residential Category	A Category	1.00 (100%)
		B Category	0.85 (85%)
		C Category	0.75 (75%)
		D Category	0.65 (65%)
5	Residential Purpose	Independent Bungalow (200+ sq.m)	2.00
		Residential House	1.30
		Tenament / Row House	1.30
		Flat	1.40
		Hut / Kacha House	0.50
6	Occupancy Factor	Owner	1.00
		Tenant	1.30
7	Minimum Property Tax (Residential)	Up to 25 sq.m	Rs. 200
		25 - 30 sq.m	Rs. 250
		30 - 40 sq.m	Rs. 300
		40 - 50 sq.m	Rs. 300
		Above 50 sq.m	Rs. 400
8	Minimum Property Tax (Non-Residential)	Up to 15 sq.m	Rs. 700
		15 - 30 sq.m	Rs. 950
		Above 30 sq.m	Rs. 1250
9	Rate of Property Tax	Residential	Rs. 16
		Non-Residential	Rs. 32

(8) Calculation of Property Tax:

RATE OF PROPERTY (BASE RATE)XLOCATION FACTOR(LF)XAGE FACTOR (AF)XOCCUPANCY FACTOR (OF)XTYPE OF USAGE FACTOR(UF)=MULTIPLICATION RATE (MR)

NOTE: (Maximum rate for Resident is 60 and for Non-Resident is 130)

Step	Component	Code	Value	Description
1	Base Rate	BR	32.00	Standard rate per square unit set by the corporation.
2	Location Factor	LF	1.50	Multiplier based on the ward, zone, or road proximity.
3	Age Factor	AF	0.85	Depreciation discount based on the age of the structure.
4	Occupancy Factor	OF	1.00	Multiplier for occupancy type (self-occupied vs rented).
5	Usage Factor	UF	2.00	Multiplier based on property use (residential vs commercial).
=	Multiplication Rate	MR	81.60	BR × LF × AF × OF × UF
×	Area of Property	-	4,311.69	Total built-up or carpet area.
=	General Tax	-	₹ 3,51,834	Final Tax = 81.60 × 4,311.69 = 3,51,833.90 (Rounded)

Sample of Property tax (From above example)

1	General Tax	3,51,834
2	Surcharge (10% of General Tax)	1,05,550
3	Conservancy Tax (10% of General Tax, Min ₹200)	17,592
4	Solid Waste Collection Charge (1 Sq.km to 50 Sq.km)	3,000
5	Environment Charges	100
6	Fire Charges	100
7	Street Light Charges	200
Total Payable Amount		4,78,376

(9) Payment of Property Tax:

Citizen can pay their property tax at following centers