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FREQUENTLY ASKED QUESTIONS

Frequently Asked Questions Pertaining to Assesment Department

How and when to pay my property taxes?
Tax can be payed at the collection counters situated in the office of the SMB and can be payed either for a full year or for a quarter. It is advisable to pay the tax before the start of the financial year i.e. before 1st april of every year to avail the rebate of 5%

How the Assessment of Holding for property Tax is done?
Assessment of Municipal Tax is made as per the provision of the Meghalaya Municipal Act 1973 and the Meghalaya Assessment of ARV of Holding Rules 2004 and on the basis of unit area value and rates recommended by Valuation Committee and approved by the Government.

What are the concessions provided?
These are the following concession provided.
• When the holding is self occupied the ARV is calculated at 25% less of the actual amount.
• If the holding is uses exclusively as place of worship all taxes with the exception of lighting Tax are exempted.
• If advance payment is made, a rebate of 5% is entitled.

What is the penalty incase of late payment?
Penalty for late payment is 3.125% of the amount due.

What is the rebate for the timely payment?
There is a rebate of 5%, if the tax is payed before the start of the quarter for which it is due

How do I apply for a mutation of the holding?
• Step1: Submission of the applications in a prescribed forms supported by the following documents.
o Registered Sale Deed.
o Registered Deed of Declaration.
o Registered Deed of Gift.
o No – Objection – Certificate from the family members of the previous owner/donor.
o Upto date Municipal Tax Receipt.
o Self declaration format.

• Step2: Issue of 1(one) month Public notice inviting claims and objection.
• Step3: If no claim and objection are received, applicant will be asked to pay the Mutation fee as per the following rates.
o Rs. 1500/- for residential holdings.
o Rs. 3000/- for commercial holdings.

Note: In case of Govt. land/Revenue Land, Step 2 above is skipped.