Assessment department (Property Tax, Mutation & Conversion)

Frequently Asked Question

The Key activities of the Assessment Department Included:

a) Identification of premisses for which property tax would be charged.

b) Recoding and Maintaining details of such property.

c) Evaluating/Categorizing premises to determine the Annual Value of a property

d) Hearing the cases and deciding the Annual value of Property

e) Tracking all such demands which become outstanding and following up with assesses, if necessary to obtain the payment.

f) Maintaining Self-Assessment register

g) Record of Title (Mutation) of properties.

a) Purchase of new property

b) Mutation-Succession or transfer.

c) Separation/Amalgamation/ Apportionment.

d) When nature of occupancy or usage of the property changes.

a) Record of Title (Mutation) is recording the name of the valid owner in respect of property.

a) 30days

a) Available on Web site www.nkdamar.org

No

No outstanding certificate/To be obtained online through e-district portal.

Free

After submission of application, the application is approved the authority post verification.

a) For residential properties and IT/ITES - 15% of Annual Valuation

b) For all other properties - 20% Annual Valuation

Citizen Charter (7 days)

To contact the Manager Property Tax or to lodge a grievance online or mail to NKDA.

Please submit a letter or email to propertytax@nkda.in

Hearing notice will be served giving 30 days' time to appear before H.O. on the date of hearing.

NKDA Administrative office.

You can plead your case personally.

After 5 years as per UAA Scheme.

Yes, procedure available on www.nkdamar.org.

Reassessment/modification is necessary for which you have to apply online.

After approval the revised bill is available on e-district portal.

a) Yes, after every quarter end such reminder is sent. All details of O/s is sent with yearly bills.

b) Regularly NKDA will issue letters of intimation to the defaulters.

Through online only.

Penalty will be levied as per existing rules/regulations.

Please visit NKDA office.

Please contact NKDA Authority.

Penalty will be levied as per existing rules/regulations.

As per the Gazette notification published by the Government of West Bengal, Urban Development department

2287-UD/O/M/HID/5M-36/2014 dated 14 July 2015, residential buildings can be converted from residential to non-residential use up to 40% of the total floor area of such buildings.       

Click here to Download notification.

Property Owner/Owners can only apply for these option.

An application should be addressed to Manager Assessment, NKDA  along with the under mentioned documents:-

Documents :-

(i)   Updated Property Tax.

(ii)  Mutation Certificate.

(iii) Occupation Certificate.

(iv) Proposed floor sketch duly demarked.

(v)  Sanction building Plan (Jumbo Zerox)

(vi)  Previous Trade License (for renewal case).

Joint Owners/more than two owners/Co-operative Housing complex/flat owners :-

(i)   NOC/Consent letter obtained from other owners of the building, duly quoting individual identities from authentic identity cards like Aadhaar, EPIC, or Passport, on a stamp paper, duly notarized by a notary.

OR

NOC/Consent letter obtained by the chairman through a resolution of the residential association of the co-operative building, duly quoting individual identities from authentic identity cards like Aadhaar, EPIC, or Passport, on a society letterhead.

Points to be included in the application:-

(i)   Type of Business must be enlisted as per Gazette notification published by Government of West Bengal Urban Development department on 14 Jul 2015.

(ii)  The proposed floor area needs to be converted from residential to non-residential use.

-Sanction building plan rules must be followed.

-No unauthorised/illegal business will be allowed.

-No business should be started before completion of documents acquired by the competent authority. 

It will be Rs 80.00 per sq.ft. + Rs 500/- application charges (non-refundable).

Payment is only be accepted through the bank challan as provided by the concerned office.

30 working days, if all existing rules and regulations of NKDA are followed by the Owner(s).  

The NOC will be valid for upto five years from the date of its issuance.

Yes, NOC will be renewable. if all existing rules and regulations of NKDA are followed by the Owner(s).

Yes, if in any case where rules and regulation are not adhered by the owner, NKDA can revoke NOC.

-Inform to authority through a written application for reinstate the building usage condition.

-Apply for reassessment or modification of the property tax rate from non-residential/commercial to residential use.

-Visit NKDA office, Property Tax Section for further inquiries/ clarification.

Yes, here the pdf download link.

Application.

NOC from other owner of the building.

NOC from Chairman Co-operative Housing Society Ltd.

Apply for Assessment & Payment of Property Tax

Procedure for Self-Assessment of Property Tax

Step 1: Log on to www.nkdamar.org and click on “Assessment and Payment of Property Tax “.

Step 2: After checking all necessary details and information click on “Apply for Self Assessment and Payment of Property Tax “.

Step 3:Log in using your User ID & OTP in case you are already registered on e-district, else select Citizen Registration and the follow the steps to complete registration. Please note that once the User Registration Acknowledgement is displayed on your screen, you are already registered, whether you receive the sms or not. Now log on with your User Id.

Step 4: Upon successfully logging in, please click on other services. It will be redirected to old e-district portal.

Step 5: Please select under the Head Line “Department”, NKDA Assessment of Property Tax at NKDA.

Step 6: Check carefully the Eligibility criteria, Documents required, fee details etc and then click on “Apply”.

Step 7:Enter the “Date of Completion or Possession or Purchase of the property, whichever comes earlier” and press “Search.“

Step 8:Fill in Details of Entity filing Assessment Return and Address of the property. Also validate your mobile number through the OTP.

Step 9: To proceed click on “Save & Next”. Then fill in the Communication Address of the Applicant or tick the box in case it is same as previous address, Details of the Tax Sathi ( in case assistance of any Tax Sathi is availed or select none)followed by Type and Location of Property, Property Details ( after submitting the data in each row, please click on the “Add “ button) and Other Details.

Step 10: Check the box to accept the declaration and then you can either “Save Draft” your application or click on “Save & Next “ to proceed.

Step 11:View Application Details for Assessment of Property Tax at NKDA. If the displayed information is found to be correct please select “Attach Supporting Documents” to proceed further.

Step 12: Upload the document/s as required or in case none is required , select “Save & Next “.

Step 13:View Application Details for Assessment of Property Tax at NKDA and the Supporting Document list and other details.

Step 14:Click submit.

Step 15: Application Acknowledgment will be displayed on the screen. You can print, finish, see and download the annual valuation and tax ( which will bear your assessment no.) and pay.

Step 16: On clicking Pay, fill in the assessment no and select the online/offline mode of payment.

Step 17: Fill in the details and select save.

Step 18: Select either online payment or offline payment.

Step 19: In Case of Online Payment, on successful completion of payment e-Receipt of Property Tax will generated.

Step 20: In case of offline payment download the payment challan, pay the tax at bank within the date printed on the challan, and upload the receipt copy. E receipt will be generated once the same is verified by the Authority. After confirmation of payment by the Authority citizen can download the e-Receipt of Property Tax.

Procedure for Payment of Property Tax

Click here to download the procedure 

Procedure for Modification of Assessment of Property tax

* Modification of Assessment of Property Tax is allowed only if the application has been approved by the authority.

Step 1:Login e-District (www.edistrict.wb.gov.in) using your User ID & OTP.

Step 2: Upon successfully logging in, please click on other services. It will be redirected to old e-district portal.

Step 3: Please select under the Head Line "Development Authority " NKDA (18). Please find "Modification of Assessment of Property tax " under 'services' and apply.

Step 4:Fill in the assessment no, Last Payment Date (Payment should be clear till preceding quarter), Reason For Modification and click on submit.

Step 5:Fill in the details and click on save & next.

Step 6:After filling all the details please select the date of 'Modification Applicable from' and click on save & next.

Step 7:Upload the required documents and submit the application.

Step 8:The application will be approved by the authority after checking and verifying all the details.

Procedure for Download e-Receipt

Step 1:Login e-District (www.edistrict.wb.gov.in) using your User ID & OTP

Step 2: Upon successfully logging in, please click on other services. It will be redirected to old e-district portal.

Step 3: Please click on track application.

Step 4:Check your application status and download the e-Receipt from Download option.

Find your plot premises

Record of Title of Land, Building etc. (Mutation)

Apply for Record of Title (Mutation)

Eligibility Criteria of Record of Title of Land, Building etc. (Mutation)

Any person having right of title of any Land or building or dwelling unit or shop or establishment or any other unit within New Town area as Owner/ Lessee (on permission from HIDCO) may apply for Record of Title.

Documents Required of Record of Title of Land, Building etc. (Mutation)

  • Photocopy of Allotment letter issued by WBHIDCO/WBHB or any other sources.
  • Photocopy of Possession letter.
  • Photocopy of Sale Deed or Lease Deed etc.
  • Photocopy of Allotment letter.
  • Photocopy of Possession Letter /Certificate.
  • Photocopy of Sale Deed/Lease Deed.
  • Photocopy of Certificate issued by Co-Operative Registration Office.
  • A list of original members as mentioned in BYE-Laws
  • A letter of approval of membership from Jt. R.C.S. if changes of membership done after 2011
  • All requisite documents as submitted to Co-op. Societies in case of inducted members
  • Resolution for induction of membership.
  • Resolution of formation of current executive committee indicating members portfolios in the committee.
Mutation of Flats constructed on Co-Operative land
  • Allotment letter as issued by the Co-Operative.
  • Possession letter as issued by the Co-Operative.
  • Cost of construction as certified by the auditor.
  • A copy of occupancy certificate of the building as issued by NKDA.
  • Deed of Assignment
  • Allotment letter of deceased allottee.
  • Possession letter of deceased allottee.
  • Sale Deed.
  • Legal heirship certificate from 1st class Judicial Magistrate.
  • Heirship as well as residential certificate from Local Councilor/MLA.
  • Death Certificate.
  • Declaration (Notarized).
  • Allotment letter as issued by the WBHIDCO/WBHB.
  • Developers Agreement.
  • Permissive Possession Certificate.
  • Subsequent mutation(s) of Plot/Flat/Shop/Unit etc.
  • Photocopy of Certificate of the properties as mutated earlier.
  • Sale Deed of Second Purchaser.

Rules And Regulations of Record of Title of Land, Building etc. (Mutation)

Rules

The New Town Kolkata (Record of Title) Rules, 2011

Regulations

The New Town Kolkata Development Authority ( Record of Title ) Regulations, 2011

Download

User Manual Issuance of Record of Title (Mutation) by NKDA for State-wise Rollout of e-District MMP in West Bengal

Fees & Charges of Record of Title of Land, Building etc. (Mutation)

1. 0.5% of the Deed value of the land or building or dwelling unit or shop or establishment or any other unit, during the 1st transfer from HIDCO/WBHB etc.

2. For Mutated :Subsequent transfers of any land or building or dwelling unit or shop or establishment or any other unit then Mutation Fess @ 0.5% per transfer on Market Value.For non-Mutated :0.5% of the Deed value of the land or building or dwelling unit or shop or establishment or any other unit, during the 1st transfer from HIDCO/WBHB etc. + Subsequent transfers of any land or building or dwelling unit or shop or establishment or any other unit then Mutation Fess @ 0.5% per transfer on Market Value.

3. Transfer of title by devolution of any mutated property of any land or building or dwelling unit or shop or establishment or any other unit rate will be Case of 1st Transfer :0.25% of Deed Value of such property.Case of Subsequent transfers 0.25% of Market Value of such property.

4. Transfer of title by devolution of un-mutated property i.e. of any land or building or dwelling unit or shop or establishment or any other unit, by devolution the Rate will be :Case of 1st Transfer :0.5% of the Deed value of the land or building or dwelling unit or shop or establishment or any other unit, during the 1st transfer from HIDCO/WBHB etc. + 0.25% of Deed Value of such property.Case of Subsequent transfers 0.5% of the Deed value of the land or building or dwelling unit or shop or establishment or any other unit, during the 1st transfer from HIDCO/WBHB etc. + Subsequent transfers of any land or building or dwelling unit or shop or establishment or any other unit then Mutation Fess @ 0.5% per transfer on Market Value. + 0.25% of Market Value of such property.

N. B :

1. In case of Transfer from HIDCO/WBHB the deed value will be considered for calculation of Mutation Fee.

2. In case of all sub-sequent transfer(s) the market value will be considered for calculation of Mutation Fee.

3. Devolution = transfer of property to the legal hear upon the death of the owner/ lessee.

CSC Fees

Not Applicable

Conversion (Residential building to non residential use)

Click here to download application form.
Click here to download NOC format of society chairman
Contact Details