SDMC Property Tax: Introduction
 

SDMC stands for South Delhi Municipal Corporation Property Tax. The SDMC extends various civic facilities and services to property owners in the region, including water supply from the Delhi Jal Board, sewerage, and infrastructure maintenance. SDMC levies a tax on all real estate properties (residential and commercial) that come within its jurisdiction, known as property tax, to fund these services.

SDMC has further divided South Delhi into five different zones, i.e., Najafgarh, West Zone, Central Zone, South Zone, and Headquarters. South Delhi municipal corporation property tax varies depending on several factors like usage, ownership, unit area value, area covered by a property, etc.

SDMC property tax can be paid via online and offline channels. For the latter, homeowners will need to visit any ITZ cash counters present all across South Delhi. Alternatively, you can visit the nearest bank branch, addressing the bank statements to “The Commissioner, SDMC”.

Carry the below following documents for offline SDMC property tax payment.

  • Property ID (old and new)
  • UPIC number
  • Previous property tax statements and challan
  • Identity proof like Aadhaar Card

Steps to Pay SDMC Property Tax Online

As a part of the Digital India initiative, this administrative body has introduced online applications to file property tax. The steps for SDMC property tax payment online are as follows:

  1. Visit South Delhi Municipal Corporation (SDMC) official website.
  2. Log in to the portal or register with the SDMC website by entering required details in the application form. Alternatively, you can register your mobile under the Citizen Login section of the website. Authenticate the OTP to complete login.
  3. If you previously registered your property on this portal, check the property details by selecting the ‘Search Property on UPIC’ option.
  4. If you do not have the Unique Property Identification Number (UPIC), register your property by clicking on -> Apply for new UPIC > Register new property for tax payment.
  5. After submitting the UPIC, you will be presented a list of properties with address and other details like property ID, ward, colony etc. Find the property for which you wish to pay the SDMC property tax.
  6. Click on the ‘Action’ button against your property and click on ‘Use this property to pay tax’.
  7. Complete your SDMC property tax payment via the payment options available on the portal. You can complete the payment using your debit/credit card or net banking.
  8. Finally, click on the ‘Generate Challan’ button and download your SDMC house tax receipt in PDF format.

SDMC Property Tax Due Dates and Rebates

June 30th is the last day to pay SDMC house tax for any financial year. Property owners can either pay the taxes online or visit ITZ counters or nearest bank branches to complete the payment.

The administrative body also extends several rebates and exemptions for property owners. These include:

  • 30% for women, senior citizens, ex-servicemen, and people with disabilities,
  • 20% to group housing flat owners who complete the property tax payment before the due date,
  • 15% on lump-sum amount of the entire tax before the first quarter,
  • 10% on the annual value of CGHS/DDA flats up to 100 sq.m.
  • An additional 5% rebate to the owners of residential properties who are vaccinated was recently announced.

Further, there are several exemptions based on the property types as well. Some of these include:

  • Property owned by Gallantry Award winner or war widows that are being permanently used for self-residence,
  • Property owned by the family of those martyred on paramilitary or police duty,
  • Agricultural land except for dwelling houses,
  • Property owned by award winner in international games,
  • Owned by SDMC employee handicapped on duty,
  • Land used for charitable purposes,
  • Vacant land used exclusively for public worship, burial or cremation grounds, or heritage land.

SDMC Property Tax Calculation

Total payable tax can be calculated using the following formula -

Property tax = Annual property value X Current tax rate

Here, annual property value for buildings = (total area covered by the property X unit area value per sq. m. X age factor X occupancy factor X use factor X flat factor X construction factor)

Meanwhile, annual property value for vacant land = (0.3 X unit area value per sq. m. X area of vacant land X use factor X occupancy factor)

The current tax rate depends on the property’s category ranging from A to H. It is assigned according to the valuation of properties in various localities in its jurisdiction. The rates are as follows:

  • Category A and B: Residential property 12%, Industrial property 15%, Commercial property 20%,
  • Category C, D, and E: Residential property 11%, Industrial property 12%, Commercial property 20%,
  • Category F, G, and H: Residential property 7%, Industrial property 10%, Commercial property 20%.

If separate portions of a building are used for different purposes, or the construction is done in stages, the annual value for each section will be computed separately. Homeowners will find detailed information on the various multiplication factors on the official SDMC website.