Tamil Nadu Property Tax

House tax rates across Tamil Nadu

Starting with the applicable house tax rates in Tamil Nadu, one should know that the entire area under a municipal body is divided into six categories. These are:

How to calculate property tax in Tamil Nadu?

The process to calculate property tax varies from one state to another. The property tax in Tamil Nadu is calculated with reference to the Annual Rental Value of a particular property. The ARV of property in Tamil Nadu is calculated using the following formula:

Total ARV= ARV of the uncovered space + ARV of the covered space

The ARV of an uncovered space = 12 x (1/2) x BRV x sq. ft. of the uncovered space

And, the ARV of the covered area can be obtained by multiplying its rateable value, including all the additions with 12.

Property Tax Rates in Tamil Nadu 2022-23

Steps to pay property tax in Tamil Nadu

Individuals can easily pay the property tax in Tamil Nadu online. Although the steps for Tamil Nadu house tax online payment differs across all cities of the state, the basic process is quite similar.

For instance, individuals with a property within the limits of Greater Chennai Municipal Corporation can pay their taxes online in the following way:

Step 1: First, visit the official website of the Greater Chennai Municipal Corporation

Step 2: Find the ‘Online Civic Services’ option, and from there, click on the ‘Property tax online payment’

Step 3: Provide the property location details and tap on ‘Submit’. One can find the details on the previous receipts

Step 4: Click on ‘Pay online’ option to pay the tax amount through credit card, debit card, net banking

Alternatively, property-owners can also make Tamil Nadu property tax payment offline at:

• Tax collectors
• E-Seva centres put by the Tamil Nadu Government all across the state

One can make offline property tax payments through cash, cheque and demand drafts as well by visiting the nearest branch office of his/her preferred lender.

Property tax in Tamil Nadu Due dates

The residents of Tamil Nadu have to pay the property tax by 31st March and 31st September of each year. In case a property owner fails to pay the tax within the stipulated date, then a penalty of 1% will be levied for each month.

Exemptions and Concessions

Government properties and buildings that are used by foreign missions can enjoy exemption from paying property tax across the state. 

In addition to this, there are certain concessions that residents of Chennai should be aware of:

• In the case of semi-permanent properties such as thatched structures without roofing can get a rebate of 20% on monthly RLV.
• Residential buildings occupied by owners are eligible for a 25% rebate on monthly RLV. However, for commercial buildings occupied by owners, the rebate stands at 10%.
• Buildings that are more than 4 years old can get a 1% depreciation discount each year. Notably, the maximum rebate cannot be more than 25%. 

Residents of Tamil Nadu who wish to pay their property taxes can refer to the above sections to get a detailed idea about tax calculation, payment process, due dates, and more.