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Property Tax

Property Tax Structure 2003-2005

01.
Water Tax
[Sec.123 (a)]
(A) Residential:
Rs.10/- monthly minimum. @ 2 % of the rateable value
(B) Non-Residential:
Rs. 20- monthly minimum. @ 4 % of the rateable value.
02. Water Charge [Sec.134] (A) Residential / Religious purpose without meter per family in city area :
1/2" Rs.20/- (p.m.)
3/4" Rs.20/- (p.m.)
1" Rs.20/- (p.m.)
1.1/2" Rs.20/- (p.m.)

Note 1/2" to 1.1/2" water conn. (for city area) provide without meter Residential all size conn. without meter & Residential per Family Rs. 20 /- p.m. Religious/Educational 1/2" to 1.1/2" conn. without meter & Existing meter cancelled.

(B) With meter per family (As per List):
03. Conservancy Tax
[Sec.129 (b)]
(A) Residential :
minimum Rs.6/-per month @6% of the rateable value.
[Sec.137 Special rate] (B) Non-Residential [other than in 3 (A) & (C) ] :
minimum Rs.8/- per month. @ 12 % of the rateable value.

(C) Non-Residential [other than in 3 (A) & (B) above]:
Factory, Dairy, Restaurant, Hotel, Club, Stable, Industrial premises and other premises engaged in manufacturing process, Cinema, Hospital, Pathological laboratory, Exhibition sale etc.
Minimum Rs.8.00 monthly.@ 24% of rateable value. (Factory - Industry as per Factory Act 1948.)

04. General Tax
[Sec.129 (c)]
Rateable Value Rate
Rs. 1/- to 600/- ------
Rs. 601/- to 7500/- @ 12 %
Rs. 7501/- to 10000/- @ 17 %
Rs. 10001/- to 20000/- @ 22 %
Rs. 20001/- to 30000/- @ 27 %
Rs. 30001/- and above @ 30 %

Note (Statutory-minimum @ 12 % and maximum @ 30 % of rateable value of premise)

05. Education Cess
[Gujarat Edn. Cess Act 1962]
Rateable Value Residence Non-Residence
Rs. 1 to 300 Nil Nil
Rs. 301 to 1000 3 % 7 %
Rs. 1001 to 2500 5 % 11 %
Rs. 2501 to 4500 6 % 14 %
Rs. 4501 to 6000 7 % 16 %
Rs. 6001 to Above 10 % 20 %