Frequently Asked Questions
The corporation is governed by the Bombay Provincial Municipal Corporation Act 1949. Matters related to Property Tax are covered in chapters 1, 8, 11, including clause 409 of the BPMC Act 1949.
Assessment books for past years are maintained by the Zonal Assessment & Recovery Office and can be viewed during specified time periods. These books are open every April, allowing property owners to raise objections within 15 days of newspaper publication.
The key departments are:
- Central Cell located at Junagadh Municipal Corporation
- Assessment & Recovery Department at each zone office
- Key personnel include the Assessment and Recovery Officer and the Appellate Officer
There are 21 wards defined for property tax administration, each with varying numbers of properties.
Each property is identified by a unique Tenement Number. Property tax is levied on all buildings and lands except government buildings used solely for public purposes.
Yes, as per the BPMC Act, property tax applies not only to buildings but also to lands under municipal jurisdiction.
Components of Property tax are as under [Section-129]-> [a] General Tax, [b] Water Tax, [c] Water Charge, [d] Conservancy Tax [e] Betterment charges.
Section-132 chapter 11 in BPMC act.
New guideline for the PTax has been implemented since 28.10.2002. Earlier guideline considered date of construction. New guideline only considers the location of the premises and the proximity to nearby road of specified width. The complete booklet describing location and applicable rate for the assessment is available at a cost of Rs. 10 at all the City Civic Centers.