Basis of Assessment/Norms of Assessment of Property Tax

Since most of the properties in the Cantt are used for residential purposes originally such properties were assessed u/s 73(b) of Cantonments Act, 2006. Further, as most of these properties are self occupied, the ARV was fixed on a notional rent basis. Thereafter, upon every revision, nominal increases were made in the ARV in case there are no additions and alterations in the property. Other properties which are used for commercial and other non-residential purposes are assessed on merits of each case in accordance with the provisions of Section 73 of Cantonments Act, 2006.

            Last revision / triennial assessment was carried out during the year 2020-21. The overall increases was 13%. For residential purpose the increase was 7-10% and for non-residential / commercial properties the increase was 15%.