MUNICIPAL CORPORATION SHIMLA , HP

नगर निगम शिमला हि.प्र
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Tax Deptt


Tax Department, M.C. Shimla is responsible for assessment and collection of municipal taxes as per procedure laid down in chapter-VIII of the H.P. Municipal Corporation Act, 1994. The department is headed by the Secretary (Tax), who is in the pay scale of Supdt. Grade-I and functions under the overall superintendence of the Asstt. Commissioner/Commissioner.

 The property tax bills are being generated every year in the month of April as per the provision of the Property Taxation Bye Laws-2015.

Rate of tax on lands and buildings.- The unit area rate of tax on lands and buildings within the municipal area is between one per cent to twenty five per cent of the rateable value of land and building, as determined by the Corporation from time to time.

Determination of rateable value of lands and buildings assessable to taxes.- The rateable value of lands and buildings assessable to taxes as specified in section 86 is (a) in the case of land, the rateable value is based upon per square meter of the actual area of land multiplied by the 5 relevant factors prescribed for the particular zone and in the case of building, the rateable value is based upon per square meter of plinth area multiplied by 6 relevant factor prescribed for the particular zone. (b) for levy of tax on lands and buildings, the entire municipal area is divided into different zones and each zone  has relevant factors having different values. (c) for the purpose of determination of 7 [ratable value], there are five factors i.e (i) location, (ii) occupancy, (iii) Age of building, (iv) use of building, (v) type of structure. Each factor shall have different value for different zone as is be determined by the Corporation, from time to time. (d) the mode for levy, calculation and assessment of tax which relates to the classification, usage of the buildings or apportionment of buildings or vacant land and open spaces forming part of the land and building is prescribed by bye-laws. In case the amount of tax specified in the bill is paid within fifteen days from the date of receipt of such bill,

however, this rebate is not be applicable in the case of defaulters who are in arrear of tax and shall be liable for penalty of five percent of the tax due.

 Demand of Property Tax :-  Demand of property tax is raised annually by issuing a single property tax bill on Form-B for each unit of property. The service of bill is effected by hand, Self generation, mobile sms and by post under certificate of posting or by registered speed post.

 Payment of Property Taxes:- Every person who is liable to pay any of the property tax can pay the same through Online, LMK, by Cash and Cheques in MC Treasury in favour of the Commissioner Municipal Corporation Shimla or through RTGS in the Bank Account of Municipal Corporation Shimla. 


Pay Bills Here : http://mybill.shimlamc.gov.in/
Form E-House Tax:  https://www.statusin.in/uploads/10622-House%20Tax.pdf

Form E-House Tax :

Filling of return for assessment of properties for Municipal Taxes:
Location factor/characteristic and its value:
(i) Number of zones :- The entire old and merged Municipal area has been divided i.e. A&B zone.

Related : Shimla Municipal Corporation Procedure of House Tax Assessment


Location factor/characteristic and its value

(i)Number of zones:-  The entire old and merged Municipal area has been divided i.e. A&B zone.

(i)Location factor (F-1) @ 5 is same for both the zones.

Structural factor, Characteristics and its values (F2):-

(i)         For Pucca-building value per Sq.Mtr.                         = 3.00

(ii)        For Semi-Pucca building, value per Sq. Mtr. = 2.00

(iii)       For Kuccha building, value per Sq. mtr.                    = 1.00

Age factor and Age-wise grouping and value of the Building (F3):-

                        Group

Factor Value

A

Before 1947

1.50

B

1947 to 1980

3.00

C

1981 to 2000

4.00

D

2001 to 2020

5.00

 

Occupancy factor/Characteristic and its value (F4):-

(i) Value for residential occupancy:

(a) Value for self residential

(b) Value for Let out residential

2.00

2.50

 

(ii) Value per sq.mtr. for non-residential Occupancy.

A

B

C

D

E

Hotel above built up area of 2000 sq. m., MNC Show Rooms and Restaurants.

Hotel having built up area between 1000 to 2000 sq.m. and Show room above 1000 sq. m.

Other Hotels, Bars, Restaurant, Banks, ATMs Show rooms, Call Centre, Marriage Hall, travel Agency, Mobile  Towers, Coaching Centre.

Shops, Schools, Colleges, Education institutions, Offices, Hostel, Hospital, Theatre, Clubs, Paying Guest House (PGs), Guest House.

Godowns, Dhabha, Stall and Other Types of properties not covered under (A to D).

12

10

8

7

3

 

 Use factor/Characteristic and its value (F5):-

The value of Use factor/characteristic of the unit(s) of the lands & buildings for the purpose of Clause (c) ibid shall be as under:-

 (i) Residential                                        = 1.50/-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

(ii) Non Residential                                = 2.50/-

 Method for calculation of Rateable Value and Rate of property tax on the unit of lands and Buildings:- Area (in sq.mtrs) of a unit multiplied by value of relevant factors of unit area method as mentioned in 22 to 26 of the bye laws. The figure that will so come out, thereof shall be the net rateable value of unit and property tax shall be charged on that net rateable value at the rate of 15% in Zone A and 10% in Zone B for lands and in case of buildings as under:-

 

                           A-Zone

                           B-Zone

(i) For self occupied residential properties measuring 1sq.mtr. to 100 sq.mtrs. @3% P.A on the RV. (Rate able Value).

(i) For self occupied residential properties measuring 1sq.mtr. to 100 sq.mtrs. @2% P.A on the RV. (Rate able Value)

(ii) For self occupied residential properties. Measuring 101 sq.mtrs. to above @6% P.A. on the RV. (Rate able Value)

(ii) For self occupied residential properties measuring 101 sq.mtrs. to above @4% P.A on the RV(rate able Value).

(iii)For non-residential properties @ 10% P.A on the rateable value.

(iii)For non-residential properties @ 5% P.A on the rateable value.

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