KNOW ABOUT LEVY OF PROPERTY TAX (Levied by Municipalities) CODAL PROVISION : 1. Please see Chapter VIII (Taxation) and more specifically see Sections 118 (1)(a)(i) and 121 of the Puducherry Municipalities Act, 1973. 2. The Pondicherry Municipality (Assessment of Annual Rental value of Buildings) Rules, 2000. 3. The Puducherry Municipalities (Assessment of Annual Rental Value of Buildings/ Houses) Rules, 2000. BASIS OF ASSESSMENT OF TAX : Annual Rental value of the building ALLOWANCE FOR REPAIRS : 15% (Fifteen percent) (To be deducted from the Gross Annual Rental Value) RATE OF TAX : 9% (Nine Percent) on the Net Annual Rental value of the building Due date for payment of tax / time limit Before the 15 of every half year CRITERIA FOR ESTIMATION ANNUAL RENTAL VALUE : (i) Location of the building (a) Buildings located on Main Roads/ Streets (b) Buildings located on Secondary Main Roads/ Streets (c) Buildings located on other Roads/ Streets (ii) Type of construction of the building (a) Pucca buildings with R.C.C./ Madras terraced roof (b) Pucca buildings with asbestos/ corrugated sheet roof/ Mangalore tiled/ country tiled roof (c) All other buildings not covered under the above categories (iii) Use of the building (a) Residential, (b) Commercial or industrial (c) All buildings other than the buildings mentioned above.
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KNOW ABOUT LEVY OF PROPERTY TAX (Levied by Municipalities)
CODAL PROVISION : 1. Please see Chapter VIII (Taxation) and more
specifically see Sections 118 (1)(a)(i) and 121 of the Puducherry Municipalities Act, 1973.
2. The Pondicherry Municipality (Assessment of
Annual Rental value of Buildings) Rules, 2000.
3. The Puducherry Municipalities (Assessment of
Annual Rental Value of Buildings/ Houses) Rules, 2000.
BASIS OF ASSESSMENT OF TAX : Annual Rental value of the building
ALLOWANCE FOR REPAIRS : 15% (Fifteen percent) (To be deducted from the Gross
Annual Rental Value)
RATE OF TAX : 9% (Nine Percent) on the Net Annual Rental value of the building
Due date for payment of tax / time limit Before the 15 of every half year
CRITERIA FOR ESTIMATION
ANNUAL RENTAL VALUE
: (i) Location of the building
(a) Buildings located on Main Roads/ Streets
(b) Buildings located on Secondary Main Roads/
Streets
(c) Buildings located on other Roads/ Streets
(ii) Type of construction of the building
(a) Pucca buildings with R.C.C./ Madras terraced
roof
(b) Pucca buildings with asbestos/ corrugated sheet
roof/ Mangalore tiled/ country tiled roof
(c) All other buildings not covered under the above
categories
(iii) Use of the building
(a) Residential,
(b) Commercial or industrial
(c) All buildings other than the buildings mentioned
above.
( G.O.Ms.No. /LAS/2017, dt: .02.2017)
MATRIX SHOWING PROPOSED ANNUAL RENTAL VALUE OF BUILDINGS IN MUNICIPAL AREAS FOR FORTHCOMING QUINQUENNIAL PERIOD (2017-2022)
(in Rupees per sq.ft)
Note: In the case of Tenant occupied buildings for any purpose, Annual Rental Value shall be increased by 10% as required under proviso to rule 5 (1) of the Puducherry
Municipalities (Assessment of Annual Rental Value of Buildings/ Houses) Rules,2000.
UNDER SECRETARY TO GOVERNMENT (LA)
Type of
Construction
Buildings on the Main
Road
Buildings on the Secondary
Main Road
Buildings on other Roads
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All
oth
ers
incl
ud
ing
serv
ices
, n
ot
con
nec
ted
wit
h
an
y tr
ad
e of
man
ufa
ctu
rin
g
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All oth
ers
incl
ud
ing
serv
ices
, n
ot
con
nec
ted
wit
h
an
y tr
ad
e of
man
ufa
ctu
rin
g
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All oth
ers
incl
ud
ing
serv
ices
, n
ot
con
nec
ted
wit
h
an
y tr
ad
e of
man
ufa
ctu
rin
g
Pucca Building
with RCC/ Madras
Terraced Roof
11.90
42.19
25.92
7.94
28.13
17.28
3.97
14.06
8.64
Pucca Buildings with
Asbestos Roof or Corrugated Sheets Roof or
Mangalore Tiled Roof or
Country Tiled Roof
7.94
28.13
17.28
5.29
18.75
11.52
2.65
9.38
5.76
Other Buildings
which do not fall under the
above mentioned two categories
3.97
14.06
8.64
2.65
9.38
5.76
1.32
4.69
2.88
ANNEXURE-I
Name of the Municipality :- Puducherry Municipality
Lists of Classification of Roads/ Streets for the purpose of
Assessment of Annual Rental Value of Buildings in connection with the
General Revision of Property Tax for the quinquennial Period 2017 – 2022
I. MAIN ROADS / STREETS
1. Mahatma Gandhi Road (From Muthialpet Salai Street To Subbaiah Salai, Pondy)
2. Zamindar Garden (All Streets), Vazhaikulam
3. Kumaran Street, Vazhaikulam
4. Sardar Vallabai Patel Salai (From Old Distillery To D.A.T. Road)
5. Sankardass Street, Pondicherry
6. Thiyagaraja Street, Pondicherry
7. Perumal Koil Street, Pondicherry
8. Muthumariamman Koil Street, Pondicherry
9. Eswarandharmaraja Koil Street, Pondicherry
10. Kamatchiammankoil Street, Pondicherry
11. Sri Aurobindo Street, Pondicherry
12. Calve Subbraya Chetty Street, Pondicherry
13. Kalatheswaran Koil Street, Pondicherry
14. Ambalathadayarmadam Street, Pondicherry
15. Jawaharlal Nehru Street, Pondicherry
16. Diagumudaliar Street, Pondicherry
17. Rangapillai Street, Pondicherry
18. Sankaran Kulam, Pondicherry
19. Shanmugavelayuda Mudaliar St., Pondicherry
20. Needarajapayer Street, Pondicherry
21. Kulathumedu (All Streets), Pondicherry
22. St. Therese Street, Pondicherry
23. St. Therese Lane, Pondicherry
24. Louis Pragasam Street, Pondicherry
25. Thambu Naicker Street, Pondicherry
26. Petit Canal Street, Pondicherry
27. St. Ange Street, Pondicherry
28. Viconte De Souillac Street, Pondicherry
29. Savarirayalu Street, Pondicherry
30. Laporte Street, Pondicherry
31. Monthorsier Street, Pondicherry
32. St. Antone Street, Pondicherry
33. Kandappa Mudaliar Street & Its Lane Pondicherry
34. Lalbahadur Street, Pondicherry
35. Ponniacutti Street, Pondicherry
36. Podicadai Lane, Pondicherry
37. Ignacy Maistry Street, Pondicherry
38. Yanam Vengadachalam Pillai St., Pondicherry
39. Thillai Maistry Street, Pondicherry
40. Jeevandam Street, Pondicherry
41. V.O.C. Street, Pondicherry
42. Badar Sahib Street, Pondicherry
43. Thippu Sahib Street, Pondicherry
44. Sazhy Street, Pondicherry
45. Malcane Street, Pondicherry
46. Rajasing Street, Pondicherry
47. Milad Street, Pondicherry
48. Ramaraja Street, Pondicherry
49. Khan Sahib Lane, Pondicherry
50. Subbaiah Salai, Pondicherry
51. Corps De Garde Street, Pondicherry
52. Belcombe Street, Pondicherry
53. Lalli Thollandal Street, Pondicherry
54. Debassyns De Richemond, Pondicherry
55. Duppy Street, Pondicherry
56. St. Gilles Street, Pondicherry
57. Law De Lauristan Street, Pondicherry
58. Marine Street, Pondicherry
59. Mahe De Labourdonnais Street, Pondicherry
60. Caserne Street, Pondicherry
61. Surcouf Street, Pondicherry
62. Baslieu Street, Pondicherry
63. Eveche Street, Pondicherry
64. Bazaar Saint Laurent Street, Pondicherry
65. St. Antoine Lane, Pondicherry
66. Goubert Avenue, Pondicherry
67. St. Martin Street, Pondicherry
68. Compagnie Street, Pondicherry
69. St. Louis Street, Pondicherry
70. Francois Martin Street, Pondicherry
71. Manakulavinayagar Koil Street, Pondicherry
72. N.S.C. Boss Salai, Pondicherry
73. Dumas Street, Pondicherry (From Mairie Building To Sea Guls Hotel)
74. Romain Rolland Street, Pondicherry
75. Suffren Street, Pondicherry
76. Victor Simonel Street, Pondicherry
77. Labourdonnais Street, Pondicherry
78. H.M. Cassim Salai, Pondicherry
79. Pedroganagarayar Street, Pondicherry
80. Cathedral Street, Pondicherry
81. Barathy Street, Pondicherry
82. Nellumandy Street, Pondicherry
83. Paicadai Street, Pondicherry
84. Prison General Street, Pondicherry
85. Chinna Suburaya Pillai Street, Pondicherry
86. Anna Salai, Pondicherry
87. Chanda Sahib Street, Pondicherry
88. Sulthan Lane, Pondicherry
89. Caziar Street, Pondicherry
90. Mullah Street, Pondicherry
91. Coudalore Street, Pondicherry
92. Hyderali Street, Pondicherry
93. Ellaiammankoil Street, Pondicherry
94. Nainiyappa Pillai Street, Pondicherry
95. Pandian Lane, Pondicherry
96. Lathif Lane, Pondicherry
97. Appavou Maistry Street, Pondicherry
98. Cardinal De Beausant Street, Pondicherry
99. Carone Street, Pondicherry
100.Cherlody Street, Pondicherry
101.Latouch Street, Pondicherry
102.Moracin Street, Pondicherry
103.Chermond Street, Pondicherry
104.Salai Vinayagar Koil Street, (Annasalai To Kumaraguru Pallam Street) (From East To
West)
105.Kamaraj Salai ( From Raja Theatre Upto Rajiv Gandhi Statue) (Southern Side)
106.Maraimalai Adigal Salai (From Anna Statue To Ellaipillaichavadi Old Octroi)
Kurasanpeta and all newly developing colonies all along Guriampeta
flood bank road.
Kanakalapeta village roads, Bheemnagar, UKV Nagar, all newly developing colonies
along Kanakalapeta flood bank road.
Mettakur village roads, Ramabai nagar, VK Colony, Mettakur fishermenpet, Ganapathi
nagar and all newly developing colonies all along Mettakur flood bank road.
METHOD OF ASSESSMENT OF PROPERTY
Every building shall be assessed together which its site and other adjacent premises
occupied as an appurtenance thereto.
FORM FOR SELF ASSESSMENT OF PROPERTY TAX
FORM
PROPERTY TAX ON VACANT LANDS
(Please see G.O. Ms. No. , dated of the Local Administration Department)
Capital value of the land X Rate of Tax
Rate of Tax - (0.1%) of the capital value
MODEL CALCULATION OF PROPERTY TAX
(For Residential Buildings)
MODEL: (1)
1. Location of the building : MAIN ROAD / STREET
2. Type of Construction : Reinforced Cement Concrete (RCC)
3. Usage : Residential
4. Unit Rates of Gross Annual Rental Value
as specified in the Matrix corresponding
to the classification of the road/ street
concerned by the respective Municipality
: Rs.............. per Sq.ft.
5. Total Area of the building : Sq. ft.
6. Gross Annual Rental value of the
building
: ............................... Sq.ft. X Rs.
(Sl. No. 4 X Sl. No.5)
7. Allowance for repairs (15%) : (Gross Annual Rental Value) X 15% = Rs............
8. Net Annual Rental Value : Gross Annual Rental Value - Rs..............
(-) Deduct Allowance for Repairs - Rs..............
Net Annual Rental Value - Rs..............
(Sl. No. 6 – Sl. No. 7)
9. Rate of Tax 9% on the Net Annual Rental Value of the
Building
10. Tax per year : Net Annual Rental Value X Rate of Tax (9%)
= Rs...............
MODEL: (2)
1. Location of the building : SECONDARY MAIN ROAD / STREET
2. Type of Construction : Reinforced Cement Concrete (RCC)
3. Usage : Residential
4. Unit Rates of Gross Annual Rental Value
as specified in the Matrix corresponding
to the classification of the road/ street
concerned by the respective Municipality
: Rs.............. per Sq.ft.
5. Total Area of the building : Sq. ft.
6. Gross Annual Rental value of the
building
: ............................... Sq.ft. X Rs.
(Sl. No. 4 X Sl. No.5)
7. Allowance for repairs (15%) : (Gross Annual Rental Value) X 15% = Rs............
8. Net Annual Rental Value : Gross Annual Rental Value - Rs..............
(-) Deduct Allowance for Repairs - Rs..............
Net Annual Rental Value - Rs..............
(Sl. No. 6 – Sl. No. 7)
9. Rate of Tax 9% on the Net Annual Rental Value of the
Building
10. Tax per year : Net Annual Rental Value X Rate of Tax (9%)
= Rs...............
MODEL: (3)
1. Location of the building : OTHER ROAD / STREET
2. Type of Construction : Reinforced Cement Concrete (RCC)
3. Usage : Residential
4. Unit Rates of Gross Annual Rental Value
as specified in the Matrix corresponding
to the classification of the road/ street
concerned by the respective Municipality
: Rs.............. per Sq.ft.
5. Total Area of the building : Sq. ft.
6. Gross Annual Rental value of the
building
: ............................... Sq.ft. X Rs.
(Sl. No. 4 X Sl. No.5)
7. Allowance for repairs (15%) : (Gross Annual Rental Value) X 15% = Rs............
8. Net Annual Rental Value : Gross Annual Rental Value - Rs..............
(-) Deduct Allowance for Repairs - Rs..............
Net Annual Rental Value - Rs..............
(Sl. No. 6 – Sl. No. 7)
9. Rate of Tax 9% on the Net Annual Rental Value of the
Building
10. Tax per year : Net Annual Rental Value X Rate of Tax (9%)
= Rs...............
KNOW ABOUT LEVY OF PROPERTY TAX (Levied by Panchayats)
CODAL PROVISION : 1. Chapter VIII (Taxation) and more specifically see
Sections 118 (1)(a)(i) and 121 of the Puducherry Village and Commune Panchayats Act, 1973.
2. The Pondicherry Village and Commune Panchayats (Assessment of Annual Rental value of Buildings)
Rules, 2000.
3. The Puducherry Municipalities (Assessment of Annual Rental Value of Buildings/ Houses) Rules,
2000.
BASIS OF ASSESSMENT OF TAX : Annual Rental value of the building
ALLOWANCE FOR REPAIRS : 15% (Fifteen percent) (To be deducted from the Gross Annual Rental Value)
RATE OF TAX : 9% (Nine Percent) on the Net Annual Rental value of
the building
CRITERIA FOR ESTIMATION ANNUAL RENTAL VALUE
: (i) Location of the building
(a) Buildings located on Main Roads/ Streets
(b) Buildings located on Secondary Main Roads/
Streets
(c) Buildings located on other Roads/ Streets
(ii) Type of construction of the building
(a) Pucca buildings with R.C.C./ Madras terraced
roof
(b) Pucca buildings with asbestos/ corrugated sheet
roof/ Mangalore tiled/ country tiled roof
(c) All other buildings not covered under the above
categories
(iii) Use of the building
(a) Residential,
(b) Commercial or industrial
(c) All buildings other than the buildings mentioned
above.
( G.O.Ms.No. /LAS/2017, dt: .02.2017)
MATRIX SHOWING ANNUAL RENTAL VALUE OF BUILDINGS IN PANCHAYAT AREAS
FOR THE QUINQUENNIAL PERIOD, 2017-2022
(in Rupees per sq. ft)
Type of
Construction
Buildings on the Main
Road
Buildings on the
Secondary Main Road
Buildings on other Roads
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All oth
ers
incl
ud
ing s
ervic
es,
not
con
nec
ted
wit
h a
ny tr
ad
e
of
man
ufa
ctu
rin
g
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All
oth
ers
incl
ud
ing s
ervic
es,
not
con
nec
ted
wit
h a
ny tr
ad
e
of
man
ufa
ctu
rin
g
Res
iden
tial
Com
mer
cial
an
d in
du
stri
al
All oth
ers
incl
ud
ing s
ervic
es,
not
con
nec
ted
wit
h a
ny tr
ad
e
of
man
ufa
ctu
rin
g
Pucca Building
with RCC/ Madras Terraced Roof
8.92
31.64
19.44
5.96
21.10
12.96
2.98
10.55
6.48
Pucca Buildings
with Asbestos Roof or
Corrugated Sheets Roof or Mangalore
Tiled Roof or Country Tiled
Roof
5.96
21.10
12.96
3.97
14.08
8.64
1.99
7.04
4.32
Other Buildings which do not
fall under the above
2.98
10.55
6.48
1.99
7.04
4.32
0.99
3.51
2.16
Note: In the case of Tenant occupied buildings for any purpose in every category, Annual Rental Value shall be increased by 10% as required under proviso to rule 5 (1) of the Puducherry Village and Commune Panchayats (Assessment of Annual Rental