BMC Property Tax - Payment, Documents Required, and Benefits

BMC Property Tax - Payment, Documents Required, and Benefits

Learn about BMC Property Tax, including how to check and pay property tax online, required details, payment options, assessment, receipts and other key services.

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In summary

  • BMC property tax applies to eligible properties within the BMC jurisdiction
  • Property tax is assessed under the Capital Value System
  • Each assessed property has a unique Section Account Code (SAC) number
  • Property owners can check dues and make property tax payments online through the BMC portal
  • Portal provides services such as reassessment, transfer of property and changes to billing name or address
  • Owners can obtain payment records and No Dues/Payment Certificates through the online system

What is BMC property tax?

BMC property tax is a municipal charge collected from eligible properties within Mumbai. The Assessment and Collection Department of the Brihanmumbai Municipal Corporation assesses properties, calculates the applicable property tax and collects the amount from property owners or occupiers.

BMC follows the Capital Value System for property tax assessment. Under this system, the tax is calculated with reference to the capital value assigned to the property. Every assessed property is allotted a Section Account Code (SAC) number, which serves as an identification number for property tax records. Property owners can use this number to access their property tax account, check outstanding amounts and make payments.

How to pay BMC property tax online?

Property owners can use the BMC property tax portal to view their property details and pay outstanding tax online.

Follow these steps:

StepProcess
1Visit the official BMC property tax portal.
2Select the property tax online payment option.
3Enter your Property Account Number or SAC number.
4Complete the required verification details.
5Check the property details and outstanding tax amount.
6Select the applicable payment option and complete the transaction.
7Save the payment reference number and download the receipt.

BMC advises taxpayers to retain the online payment reference number for future queries. Online payments may take time to reflect in the municipal account, so property owners should avoid waiting until the due date to make payment.

Benefits of paying BMC property tax online

Online property tax payment can make it easier for property owners to manage their municipal tax obligations.

Key benefits include:

  • Convenient access - Property details and tax dues can be checked online
  • Digital payment - Taxpayers can make payments without visiting a ward office
  • Payment records - Receipts can be downloaded and retained for future reference
  • Outstanding dues check - Property owners can review bill-wise outstanding amounts
  • No Dues/Payment Certificate - The BMC portal provides access to applicable payment and no-dues records
  • Assessment services - Eligible property owners can apply for reassessment and other property-related changes online
  • Property record management - Services are available for transfer of property and changes in billing information

BMC property tax payment options

BMC provides online payment facilities through its property tax portal. Its official information also provides for payment through ward-level citizen facilitation counters and other permitted channels. Depending on the payment facility selected, available options may include:

Payment channelAvailability
Online paymentAvailable through the BMC property tax portal
Ward office countersAvailable through designated citizen facilitation facilities
Bank-based payment channelsAvailable subject to BMC's applicable arrangements
Electronic transferAvailable through specified channels where applicable

Payment options and applicable transaction charges may change. Property owners should check the BMC portal before making a payment.

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Details required to pay BMC property tax

The Property Account Number/SAC number is an important reference for accessing property tax records.

DetailPurpose
SAC numberIdentifies the property in BMC's property tax system
Property detailsHelps verify the property before payment
Registered owner or billing detailsUsed to confirm the relevant property record
Mobile number/OTP detailsMay be required for online verification
Payment detailsRequired to complete the transaction

How to check BMC property tax dues?

Property owners can check their outstanding BMC property tax through the online property tax system.

Here is the process:

  1. Visit the BMC property tax portal
  2. Select the option to access property tax details
  3. Enter the SAC or Property Account Number
  4. Complete the required verification
  5. View the property details and outstanding bills
  6. Review the amount payable before making the payment

How to correct errors in BMC property tax records?

If the property details, billing information or assessment appear incorrect, the property owner can use the relevant service provided through the BMC property tax system.

Depending on the issue, available services may include:

  • Change in billing name and address
  • Change in owner name
  • Transfer of property
  • Reassessment
  • Property-to-flat-wise conversion
  • Other assessment-related requests

For issues that cannot be resolved online, the property owner can approach the concerned Assessment and Collection Department office or ward office with the relevant supporting documents.

What happens if BMC property tax is not paid?

Property tax should be paid within the applicable due period. Delayed payment can result in penalties or other charges under the applicable municipal provisions.

BMC's states that outstanding property tax can lead to recovery action under the relevant provisions of the Mumbai Municipal Corporation Act. Such action can include attachment and auction of property in applicable cases. Property owners should therefore check outstanding bills regularly and clear dues within the applicable timelines.

BMC property tax online services

The BMC property tax portal provides several services for property owners. These include:

ServicePurpose
Online paymentPay applicable property tax dues
Property ledger reportView property-related payment records
Bill-wise outstanding reportCheck pending amounts
Print receiptObtain payment receipt
No Dues/Payment CertificateAccess applicable certificate
Transfer of propertyUpdate property ownership records
Change in billing name and addressCorrect billing information
ReassessmentApply for reassessment
Property-to-flat-wise serviceAccess relevant property records
KYCComplete online verification for property account access

BMC property tax is an important municipal obligation for property owners in Mumbai. The BMC property tax portal allows taxpayers to check property details, view outstanding dues, make online payments, download receipts and access assessment-related services.

Keeping the SAC number, ownership records and payment receipts safely maintained can make future property tax transactions easier. Property owners should also check their latest BMC bill and portal information for current dues, rates and applicable deadlines.

Frequently Asked Questions

Overview

Payment and Services

How do I pay BMC property tax offline?

You can pay BMC property tax offline by visiting the relevant BMC ward office or designated civic payment facility with your property-tax bill or Property Account Number. Carry the required payment amount and supporting property details for verification. After payment, collect and retain the official receipt as proof of payment. Online KYC is primarily required for accessing BMC’s online property-tax services; property owners can still use offline channels where available. Check the latest BMC instructions or your ward office for accepted payment modes and timings.

How do I pay BMC property tax online in Mumbai?

You can pay BMC property tax online in Mumbai through the official BMC Property Tax Portal. Enter your Property Account Number to access the property record, review the outstanding amount and proceed with the available online payment option. BMC states that online payments can be made through options such as internet banking, debit cards and credit cards. After successful payment, retain the transaction reference and receipt. BMC also advises taxpayers to pay before the due date because online payment reconciliation may take at least one working day.

How can I check my BMC property tax dues online?

You can check your BMC property tax dues online through the BMC Property Tax Portal using your Property Account Number. The portal allows taxpayers to log in and access property-tax information, including the amount payable. If you do not know your Property Account Number, the portal provides a search facility to help locate the account. After accessing the record, review the outstanding amount and payment history before making a payment. BMC’s current portal specifically instructs taxpayers to refer to the Property Account Number printed on the property-tax bill.

How is Navi Mumbai property tax different from BMC property tax?

Navi Mumbai property tax is different from BMC property tax because the two areas are administered by separate municipal corporations. BMC administers property taxation within Brihanmumbai, while the Navi Mumbai Municipal Corporation (NMMC) provides separate property-tax assessment and collection services for Navi Mumbai. NMMC’s official portal lists services such as new assessee registration, ownership transfer, assessment and collection, bill generation and recovery. Therefore, property owners should use the municipal authority applicable to their property's location rather than treating BMC and NMMC property-tax records as interchangeable.

When is the due date for BMC property tax payment?

BMC property tax is generally billed with payment deadlines specified for the applicable assessment period. For 2026–27, current Mumbai property-tax guidance reports 30 June 2026 as the first-half due date and 31 December 2026 as the second-half due date. Taxpayers should rely on the due date shown on their BMC bill or the current BMC portal because payment schedules and notices can change. BMC also advises taxpayers to make online payments before the due date because successful gateway transactions may take time to reach and be reconciled by the corporation.

What happens if I miss the BMC property tax due date?

If you miss the BMC property tax due date, unpaid tax can attract penalties and recovery action. BMC’s published material states that a 2% per month penalty is levied on unpaid property tax after 90 days from the due date. Continued non-payment can also lead to statutory recovery measures, including attachment and auction of property in applicable cases. Taxpayers should therefore clear outstanding dues promptly and retain proof of payment. If an online transaction fails or remains unreconciled, BMC advises taxpayers to make payments well before the due date to avoid late-payment consequences.

Are there any rebates on BMC property tax for senior citizens?

There is no general senior-citizen property-tax rebate that should be assumed for every BMC property without checking the applicable BMC rules and eligibility conditions. BMC provides specific exemptions and concessions for certain categories. For example, residential units with carpet area of up to 500 sq. ft. within BMC limits have been exempt from property tax from 1 January 2022, subject to the applicable legal provisions. Other exemptions may apply to specified categories, such as certain defence personnel and ex-servicemen. Senior citizens should check the latest BMC property-tax notices or ward office before claiming a concession.

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