CCP GOA

House Tax Assessment

HOUSE TAX ASSESSMENT FOR NEW PREMISES / BUILDING

Documents required

  1. Occupancy Certificate.
  2. Duly filled assessment form.

Process

After issuing Occupancy certificate assessment of Tax is done by the Taxation Section.
Assessment is done where in all the details are furnished by the owner / Builder in the assessment form.
Tax calculation is done by the Tax Section.
Notice Inviting Objection (NIO) for the valuation is send to the applicant with a time limit of 30 days.
Bill of Tax is issued to the applicant / Owner of the respective premises after 30 days time for the payment within 15 days.

System followed by CCP

The Corporation of City of Panaji is assessing house tax based on unit area i.e. cost of construction per sq.mt is adopted for arriving the total cost of structure. The cost per sq.mt is worked out by Public Works Department and approved by Government of Goa and Circulated to local bodies. At present the following basic rates are adopted for calculation of tax as per office Memorandum of P.W.D., Govt of Goa dt 5/5/2009. The rates as per O.M are as under:
  1. Multi- storied R.C.C. residential building up to 6 stories _ _ _ _ _ _ _ _ _ Rs.9000/-p.m2
  2. Bungalows with architectural features superior specification _ _ _ _ _ _ _ _ _ Rs.9500/-p.m2
  3. Load bearing structures, ground +1 with R.C.C. slab or a tiled roof _ _ _ _ _ _ _ _ _ Rs.7000/-p.m2
Note :
  1. Fees subjected to change
 

Residential Unit in Building upto 6 storied.

Area= 100m2
Rate approved by PWD= 9000/-
Cost of Construction= 900000
Rateable value at 12 %= 108000
Less maintenance charges 10%= 10800
Rateable value fixed after deduction= 97200
Rate of tax @10%= 9720 per annum.

bungalow

Area= 100m2
Rate approved by PWD= 9500/-
Cost= 950000
Rateable value at 12 %= 114000
Less 10%= 11400
Rateable value Fixed after deduction= 102600
10% tax= 10260/- tax per annum.

Commercial Building

    1. Tax for commercial building is assessed based on the zones in which the building is constructed. For this purpose the Corporation area is divided by Panjim Planning & Development Authority into various zones such as C1, C2 C3 and settlement zones S1, S2, etc., depending upon the intensity of commercial activity permitted and is decided by Regional Plan under land use criteria. Co- efficient for commercial building as per zone. Zone Coefficients
    1. C -1- A - 6
    1. C – 1 - 5
    1. C – 2 - 3
    1. S – 1 - 2
    1. S – 2 - 2 Typical Calculation Commercial building in C – 1 Zone
    1. Area = 100.00
    1. Plinth area rate = 11000 /-
    1. Cost of Building = 1100000
    1. Rateable value @ 12% = 132000
    1. comm. c1  X 5
    1. Rateable value= 660000
    1. Less 10% = 66000 /-
    1. Rateable value fixed after deduction = 594000 /-
    1. Annual Tax @ 10% = 59400 /- tax per annum.
     

Contact Person

Recovery Officer – Mr. Ramdas Palkar
UDC- Rufina Gomes

ADDITIONAL INFORMATION

Change in Ownership.

  1. Application in writing.
  2. Attested copy of ‘Deed Of Sale’ / Deed of Gift / Will / Inventory.
  3. Latest paid House Tax Receipt.
  4. Transfer fees for residential premises Rs.5000/- within family and Rs.8000/- outside family, for commercial Rs.15000/-

Change in ownership in case of Co-op Society.

  1. Application in writting.
  2. Attested copy of Agreement/Transfer form.
  3. Share Certificate duly transferred.
  4. Resolution from Society. / NOC from the society
  5. Latest House Tax Receipt.

Change in ownership where no Sale Deed is executed.

  1. Application in writing.
  2. Attested copy of Agreement duly registered before subregister.
  3. NOC in the form of Affidavit from previous owner.
  4. Latest House Tax Receipt.

TAX COLLECTION

Process

Bills are issued.
Applicant has to pay within specified period that is 2 months.
If not paid within specified time late fees are charged.
The applicant has to bring the Bill of Tax and produce at the Taxation counter.
After payment Receipt of Payment of Tax is issued.
Note :
  1. If the Tax is not paid for long time and if amount exceeds some thousands Demand Notice is issued to the applicant.
  2. If not paid even after Demand Notice, Warrant is issued.

Fees Structure

  1. Multi-storied R.C.C Building Rs.9000/m2 Upto 6 stories.
  2. Bungalows with architectural Rs.9500/m2 Features/superior specifications.
  3. Load bearing structures ,ground Rs.7000/m2 +1 with R.C.C slab or a tiled roof.
Note :
  1. Fees subjected to change
 

Contact Person

Municipal Inspector – Mr. Babush Kavlekar
Municipal Inspector – Mr. Sudesh Rivonkar
Municipal Inspector – Mr. Uday Gadekar
Municipal Inspector – Mr. Virendra Mahale
Head Clerk – Regina Vaz
Recovery Officer – Mr. Ramdas Palkar
ATO – Devendra Arlekar