Chapter No.18 Manual XVII: Under Clause 4 (B) (Xvii) of Chapter II of The Right To Information Act, 2005

Chapter No.
18
Manual XVII
Under clause 4 (b) (xvii) of Chapter II of the Right to Information Act, 2005
Such other information as may be prescribed.
Method of Assessment & calculating Ratable Value of the Buildings and Lands.
Rateable Value of any Building or Land assessable to Property Taxes is determined
as per the provisions of Section 154 of M.M.C. Act. Rateable value of any building
or land is determined by allowing 10% statutory deduction in lieu of all allowances for
repairs or any other account whatever from the annual rent of such building or land for
which such building or land might reasonably be expected to let from year to year.
At present, the concept of construction of the Building for letting to the tenant is
not found in general. Normally all the properties are constructed for the purpose of
occupation of individual owner and therefore, the department has demarked the
pockets of locality in every Ward and provided Residential Letting Rates (Annexure H)
for each Pocket to arrive at the Annual Rent at which the building is reasonably
expected to be let from year to year and considering Residential Letting Rate, the
Annual Rent and Ratable Value of the property is fixed as under.
(Rent per month X 12) Less 10% Statutory Deductions
All the premises belonging to the Government or a Local Authority or any tenancy,
licensee or other like relationship created by a grant from or license given by
Government in respect of any premises let or sub-let to nationalized banks or any

public sector undertakings or any corporations established by or under any Central or
State Act or Foreign missions, International agencies, multi-national companies and
private limited companies and public limited companies having paid up share capital of
rupees one crore and more, are excluded from the purview of Standard rent as per
section 3(1)(b) of the Maharashtra Rent Control Act, 1999 which has come into
force w.e.f. 31st March 2000. All such properties or parts thereof belonging to these
establishments are assessed or re-assessed on the basis of rent, compensation,
Manual XVII _ page no
license fee, lease rent actually paid and interest on deposits. Reasonable annual rent
of such properties or part thereof is arrived at by allowing some percentage of
deduction from the rent, compensation, lease rent, interest on deposits, license fee
as paid by the willing lessee to the willing lessor for service charges, property taxes,
maintenance of property and also considering the income of the owner of the building
or part thereof. Rateable Value is arrived at by allowing statutory deduction of 10%

from the reasonable annual rent determined as mentioned above.
In case of Assessment of land, cost of land is taken in to consideration and to
arrive at the annual letting value of the land, 12% of land cost is considered and after
allowing Statutory Deduction at 10 % the Ratable Value is fixed.

1)
Exemption from General Tax

A) Under Section 143 (1) (a) of the Act, exemption from General Tax is
admissible to the buildings and lands or portions thereof exclusively occupied for public
worship or for charitable purposes.
Beneficiaries:
The institutes for public worship or for charitable purposes formed under a Deed of
Trust or a Society and registered with the Charity Commissioner under the Public Trust
Act, 1950 and / or a Society registered under the Co-Operative Societys Act, 1960.
Conditions :
Exclusive use of the property for public worship or charitable purposes and no rent
is derived from the property whether such rent is or is not applied exclusively to religious
or charitable purposes.
Requirements for Claim :

1)
2)
3)
4)
Written Application for claim for exemption from Property Taxes.
Deed of Trust or Memorandum of Institute specifying aims and objects of the

Institute.
Annual Report of the Institute with Statement of Income and Expenditure for the
last three years.
Certificate of Income Tax Exemption under Section 80 G of the Income Tax Act.
5)
Compliance of Section 149 or 150 of the Act for getting the transfer of the
6)
In the case of Schools, Colleges or Education Institutes,
property in the name of the Institute, wherever applicable.

a)
Documents showing the details of receipt of grant under Grant-in-Aid
b)
Documents showing the details of getting grant of the Corporation for
c)
The copy of syllabus,
e)
Statement of all the teaching and administrative staff with their
d)
B)
Code,
Primary Education or from the Government and the reasons there for,
The Schedule of fees,
qualifications, remunerations, etc.
Under Section 143 (1) (b) of the Act, exemption from General Tax is
admissible to the buildings and lands vesting in (Government) (used solely for public
purposes and not used or intended to be used for purposes of profit) or in the
Corporation, in respect of which the said tax, if levied, would be primarily leviable from
the (Government) or, the corporation respectively;
However, this exemption is more nominal than the rate as the Government is liable
to pay sum in lieu of General Tax equivalent to 8/10 of the amount payable by ordinary
ratepayer, under the provision of section 144 of the M.M.C. Act, 1888. As such all
properties vested in State Government/Central Government are assessed separately in
G.P.R. Ward and exemption under section 143(1)(b) is not claimed by the
abovementioned Authorities.
Similarly the lands and buildings vesting in Corporation are also exempted from
General Tax etc. the 'ownership' document is the main requirement for granting
exemption to these properties.
C)
Under Section 143 (1) (c) of the Act, exemption from Property Taxes is
admissible to such building and lands belonging to any Diplomatic or Consular Mission of a
foreign State as Government may be general or special order specify in this behalf.
The certificate issued by the State Government / Central Government in the name
of any diplomatic or Consular's Mission of a Foreign State regarding the allotment or
occupation of the premises to be utilized by them is the requirement documents for

granting exemption.
2)
Concession in levy of property tax under Section 144 B of the Act
Under section 144 B of the Act the property tax in respect of the building
constructed under the low cost housing scheme for economically weaker sections and low
income group by M.H.A.D.A. or under the slum Rehabilitation Scheme declared under the
Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act,1971 or
under any other housing scheme of the Central Government, State Government or
Corporation for the purpose Slum Improvement and use for residential purpose is levied at
reduced rate as shown below for the period of 20 years from 23.11.1995 or from the
date of first occupation of the premises, whichever is later.
The reduced rates of tax leviable for the properties under S.R.A. / S.R.D.
Schemes re-developed under D.C.Rule 33 (5) & 33 (10), excluding Government Taxes
and Tree Cess for the rehab residential portion having area not exceeding 25 sq.mtrs.
(269 sq.ft.) of the property as per the slab shown below:
i) @ 20% of the tax payable for the first 10 years
ii) @ 50% of the tax payable for the next 5 years
iii) @ 80% of the tax payable for the further next 5 years.
However, the full amount of tax is payable at the prevailing rates after 20 years
Documents required for claiming the tax concession :
1
Letter / Certificate from MHADA authority to indicate that such proposal was
In case of S.R.D., a certificate of Slum Department of the Corporation and for
taken under this category.
S.R.A., a certificate from C.E.O. S.R.A. or from Chief Engineer, S.R.A.

indicating the proposal is taken under S.R.A. Scheme.
Certified copy of the list of original tenants approved by Chief Engineer / S.R.A.
The list of Rehabilated tenants certified by Secretary of the Society.
or Chief Engineer / Assistant Commissioner ( Estate )
2-A) Concession in levy of Property Tax under section 144 C of Mumbai Municipal
Corporation Act.
Under section 144 C of M.M.C. Act, 1888; and all other powers enabling it in
this behalf the Government of Maharashtra hereby-
(i)
Notifies the Nagari Nivara Parishad, a public trust registered under the Bombay
Public Trusts Act, 1950, bearing registration No.E 10394 Bom. 1985, to be the
institution for the purposes of the said section 144C; and
directs that, during the period of twenty years, from the 15th April 2005 or from
(ii)
the date of first occupation of the premises, whichever is later, the property tax in respect
of the residential tenements constructed by the said institution for economically weaker
sections of the society with a carpet area not exceeding 350 square feet, at Dindoshi,
Goregaon (East), Mumbai 400 063, shall, for the period specified in column (2) of the
Schedule appended hereto, be levied at the reduced rate specified in column (3) thereof.
Schedule
Sr. No.
Period
Reduced rates of property taxes
(1)
(2)
(3)
From the 1st year to 10th year
20 per cent of the rate of Property taxes levied
From the 11th year to 15th 50 per cent of the rate of Property taxes levied
year
year
in the particular year.
Henceforth regular taxation.

1)
2)
Documents required for claiming the Tax concession:
Letter/Certificate from Public Trust, indicating that society is registered under the
Bombay Public Trusts Act, 1950, bearing the registration No.E 10394 Bom.
1985.
Copy of Building sanctioned plans confirming that carpet area for residential
tenements does not Exceeding 350 sq.ft.
2-B) Concession in levy of Property Tax under section 144 D of Mumbai Municipal
Corporation Act.
The Govt. of Maharashtra vide its Notification dated 8th November, 2005 has
inserted the Section 144D in M.M.C. Act and has given concession for the period of
twenty years commencing from 25th August 2005, or from the date of first occupation of
the tenements hereinafter specified, whichever is later, the property tax, in respect of the
rehab residential tenements not exceeding 350 sq.ft. situated in a building, in the Island
City of Mumbai which
(a)
is entitled to FSI benefit under regulation 33(7) of the Development Control
(b)
is a cessed building governed by the Maharashtra Housing and Area Development
Regulations for Brihan Mumbai, 1991 and
Act, 1976 and is reconstructed or redeveloped by (i) the Co-operative Housing
Society formed by existing tenants or; (ii) Co-operative Housing Society formed by
the occupiers (including owner occupier) of the building classified as Category A
under section 84 of the Maharashtra Housing and Area Development Act, 1976; or
(c)
belongs to the Corporation, was first constructed prior to 1940 and is

reconstructed or redeveloped, by the Co-operative Housing Society formed by its
occupiers,
shall for the period specified in column (2) as per the following table, be levied at
reduced rates specified in column (3) thereof
Schedule
Sr. No.
Period
(1)
(2)
(3)
From the 1st year to 10th 20 per cent of the rate of Property taxes levied
year
year
year
to the particular year.

to the particular year.
Full amount of tax is payable after 20 years.

The Govt. of Maharashtra has now however vide its ordinance No.VII of 2006, has
modified the date of implementation of the said provision as 23rd November 1995 by
amending its earlier notification dated 8th November 2005 as under.
In section 144D of M.M.C. Act the words brackets and figures 'from the date of
commencement of the M.M.C. (Second Amendment) Act, 2005' the words and figures
'from the 23rd November 1995' shall be substituted.
The concession from the property taxes shall however be given subject to
submission of following documents:

(1)
Approved plans of development of projects under Development Control
(2)
Certificate of MHADA for development of the A category cessed property.
(3)
Certificate from Assistant Commissioner of Municipal Corporation of Greater
33(7).
Rules
Mumbai in respect of the Municipal properties and the Municipal tenanted

properties.
(4)
Occupation Certificate of Municipal Corporation of Greater Mumbai.
(5)
Intimation of Disapproval (IOD) and Commencement Certificate issued by
(6)
Certified copy of list of original tenants approved by MHADA / MCGM as the case
(7)
List of rehabilitated tenants certified by the Secretary of the society.
Municipal Corporation of Greater Mumbai.

may be.
2-C) Concession in levy of property tax under section 144 E of M.M.C. Act.
Government of Maharashtra Vide Notification No.BMC.2005/CR-233/UD-21,
dated 12th February 2007 has declared the Wadala Truck Terminal and Bus Shelter as a
Special Development Project ;
And whereas the Wadala Truck Terminal, Mumbai has been declared as the Special
Development Project :-
Now, therefore, in exercise of the powers conferred by section 144 E of the
Bombay Municipal Corporation Act, 1888; and all other powers enabling it in this behalf,
the Government of Maharashtra hereby directs that the property tax in respect of the
buildings built in the premises of Wadala Truck Terminal, Mumbai declared under
Maharashtra Truck Terminal (Regulation of Location) Act, 1995 whether constructed or

occupied before or after such declaration and in respect of any building of the inter State
Bus Terminal or Bus parking area developed by through in the Mumbai Metropolitan
Region and Development Authority on the lands adjacent to the Wadala Truck Terminal,
Mumbai shall for the period specified in column (2) of the schedule appended hereto, be
levied at the reduced rate specified in column (3) thereof. The said property Tax shall be
levied after the 3rd year from the date of approval of Building Plan.
Sr. No.
Period
(1)
(2)
(3)
From the 1st year to 3rd year
25 % of the rate of Property taxes levied in the
From the 4th year to 6th year
50 % of the rate of Property taxes levied in the
From the 6th year onwards
100 % of the rate of Property taxes levied in
particular year.
particular year.
the particular year.
Documents required for claiming the tax concession:1)
Letter/Certificate
from
Government
of
Maharashtra
or
Maharashtra
Regional Planning & Development Authority that proposal was under

taken by Special Development Projects.
2)
3)
Certificate of Mega Project from Government.
Concession in assessment of property proposed for re-development under Slum
Re-habilitation Authority / S. R. D. Schemes under Development Control Rules 33 (5),

(6), (7), (8), (9) & (10)
Land under Construction was assessed by adopting 25% of residential letting rates,
effective from 23.11.1995 to 31.03.2008. The said concession is withdrawn w.e.from

01.04.2008.
Buildings under S.R.A. / S.R.D. were assessed at 75% of residential letting rates,
from effective date is 23.11.1995 or from the date of new construction of the building,
whichever is later. The said concession is withdrawn from 01.04.2008.
In case of Municipal tenanted properties re-developed under 33(7), the original
Ratable Value of rehab component is maintained during Land under Construction period.
However, the LUC of Saleable portion is assessed by adopting full Residential Letting
Rates. (See Annexure L)
Documents Required:
1
In case of Municipal land, a certificate of Assistant Commissioner / Estate and in
case of cessed building, a copy of letter / certificate of the MHADA certifying that
the proposal was sanctioned under D.C.Rule 33 (7) with 2.5 F.S.I.
In case of re-development proposal taken up under D.C.Rule 33 (8) the letter of

Assistant Commissioner Estate / Jt. Municipal Commissioner is required and the
proposal under Urban Renewal Scheme under D.C. Rule 33 (9) letter / certificate
from MHADA, is required.
3
In case of other slum improvement proposal, Letter / Certificate certifying that the
scheme was taken under Slum Improvement and the authority may be a Collector,
Slum Department of M.M.C. or concerned Controlling Officer of the Central
Government Department is required.
4)
Assessment of Property in respect of 'Information Technology & Information
Technology Enabled Services' and concessions provided therefore in property taxes

under the 'I.T. & I.T.E.S. Policy, 2003.
Government of Maharashtra has declared "I.T. & I.T.E.S." Policy, 2003 in order
to encourage the development and expansion of Information Technology Service Industries

in the State.
Under the said policy all establishments / properties / buildings / premises of I.T.
& I.T.E.S. units registered under I.T. & I.T.E.S. policy were assessed and taxed for the
restricted period up to 03.06.2008 on par with residential premises i.e. adopting letting
rates applicable to the residential properties in the locality to arrive at the Ratable Value.
However, Government Taxes i.e. State Education Cess, Employment Guarantee Cess are
levied at non-residential rate.
i)
R.V. of the premises of I.T. and I.T.E S. Units registered under 'I.T. &
I.T.E.S. Policy-2003' is determined irrespective of the fact whether the

premises are let out, given on L. & L. basis or owner occupied and on par with
residential premises i.e. by adopting letting rate applicable to the residential

properties in the locality.
ii)
Water Tax, Water Benefit Tax, Sewerage Tax and Sewerage Benefit Tax shall
be levied on the premises of I.T. and I.T.E.S. Units registered under 'I.T. &
I.T.E.S. Policy-2003', on par with residential premises treating these

properties (premises) falling in the category of Residential user.
iii)
The concession was admissible for a period of five years from the date the
scheme was brought into force by the Government i.e. from 4th June, 2003 to
3rd June 2008. The Government of Maharashtra has, however, extended the
said period of the policy upto 14.08.2014 as per Government notification
under No.
. 2008/-/..9/-34
.04.09.2009 ./.. 2009/1/2009/ -28724 .05.10.09.

.
Conditions & requirements: Directors of Industries informing the details of the Authorities
empowered to grant the I.T. registration / letter of intent for different kinds of I.T. units is
shown as under:Sr.
No
Type of Industries
Small Scale / Large
Scale Units located in
MIDC area of Mumbai

2
Metropolitan Region.
Registering Authority
Technical Advisor,
MIDC
Small Scale Units in
Joint Director of Industries
above.
And General Manager,
areas other than the
(MMR)
District Industries Centers

( In their respective
Address
Mahakali Caves Road, Andheri (W),

Mumbai,
Phone No.836 7673

Fax No.836 2266
Mumbai
Industrial
Metropolitan
Dr.V.N.Purav
Chemical
Mumbai.
Marg,
Region,
Laboratory,
Chunabhatti,
Phone No.524 5199
jurisdiction)
3
Units located in SEEPZ

SEZ area
Development
Santacruz Electronic Export Processing
Development
of Commerce, Andheri (E),
Commissioners / Joint
Commissioner, SEEPZ SEZ
( in their jurisdiction)
SSI IT software & ITES
Director, STPI, Navi
Mumbai, Navi Mumbai
( In the area of Mumbai,
Units located in
and Thane area.
Mumbai.
Navi Mumbai and Thane)
Zone, Government of India, Ministry

Mumbai 400 096.
Phone No.829 0143
Fax No.829 0856.
Software Technology Parks of India,

Tower No.7, Floor No.6, International
Infotech
Park,
Vashi
Station
Complex, Navi Mumbai 400 614.

Phone No. (022)
781 2102 / 781 2103

10
Sr.
No
Type of Industries
SSI IT software & ITES

Units located in Pune
District.
Registering Authority
Director, STPI, Pune

( In the area of Pune
District)
Address
Fax No.(022) 781 2034
Software Technology Parks of India,

Plot No.P-1, Pune Infotech Park,
Hinjwadi, Pune - 411027.
Phone No. (021392)
32644 / 32645
Large Scale units
located in area other

than MIDC areas of
JDI MMR,
Regional JDI/SIO
MMR
Fax No. (02139) 32639

J.D.I., MMR
Regional JDI (Pune, Nagpur, A'bad,

Nasik,
S.I.O. (Amravati & Kokan Region)
N.B. - S.I.O. (Superintending Industries Officer)

Procedure:
1)
Application is to be made to the Assistant Assessor & Collector of the respective
2)
Special Notice under Section 167 is issued to the Assessee wherein the bifurcation
Ward along with the documents / certificates issued by above Authorities.
of Ratable Value at the concessional rate and the Ratable Value at the normal rate
i.e. non-residential is shown.
3)
Investigation Officer will issue orders in the manner as adopted in the case where
4)
Where the Ratable Value at par with Residential properties and concessions of
special notices are issued.
taxes are not worked out as (2) & (3) above, the same is extended by Administrative
proposals and sanction thereon and tax payers will be
5)
informed accordingly.
Transfer of Property
Under Section 149 (1) & (2) of the Act, it is binding on any person primarily
liable for payment of property taxes on any premises to or over such premises is
transferred, the person shall give such notice of transfer of property within three months
11
after execution of instruments of transfers or after its registration, if it is registered for

after the transfer is effected, or no instrument is executed.
Requirements of documents as the case of transfer under Schedule 'E' - Section 150 (1)
of the Mumbai Municipal Corporation Act, 1888 :
1)
Schedule E form duly filled in the matter of transfer.
2)
Copy of Property Taxes and Water Charges Bill and the Tax Clearance Certificate
3)
Property Register Card & Site Plan of the property issued from the City Survey.
4)
5)
6)
7)
issued by the Assistant Assessor & Collector of the concerned Ward.
Copy of Registered Conveyance or assignment or any other document showing the

devolution of title from the present assessee to transferee.
Index - II issued from the office of Sub-Registrar.
Resolution of the Society and Share Certificate in case of transfer of the owner
members or lessee of the Co-operative Society.
Copy of Registration Certificate issued by the Charity Commissioner or the

Registrar of the Society in case of transferee is a Charitable Trust or a Society.
Requirements of documents as the case of transfer under Schedule 'F'- Section 150(1)
of the Mumbai Municipal Corporation Act, 1888 :
1)
2)
3)
4)
5)
6)
7)
Schedule F form duly filled in the matter of transfer.
Copy of Property Taxes and Water Charges Bill and the Tax Clearance Certificate
issued by the Assistant Assessor & Collector of the concerned Ward.
Property Register Card & Site Plan of the property issued from the City Survey.
Copy of Registered Conveyance or assignment or any other document showing the

devolution of title from the present assessee to transferee.
Death Certificate of the Assessee.
Affidavit made by all the legal heirs of the deceased assessee stating that they are
the only legal heirs and they have no objection for transferring the said property in
the name of transferee.
Resolution of the Society and Share Certificate in case of transfer of the owner
members or lessee of the Co-operative Society.
NOTE: All the documents are required to be produced in original for attestation of the
Xerox copy thereof.
12
As per circular No.DMC(A&C)/14/Stats/2012-13 dt.12.03.2013, the powers of
Transfer of property (to change the assessee name) are delegated to Asstt.Assessor &
Collector at Ward level. (which were previously delegated to Dy.Assessor & Collector).
Whose office addresses are available in Annexure G at Chapter I page no.20 to 23.
6)
Tax Clearance Certificate & No Objection Certificate
Tax Clearance Certificate is issued to the rate-payer on written application to the
Assistant Assessor & Collector of the respective ward. The basic condition is that the
dues of property taxes and water charges up to the period of current half year are paid or
in any case, if any valid dispute of any particular tax is pending for settlement, then the
Property Taxes should be made excluding the particular tax under dispute.
If the appeal against the tax or Ratable Value is filed before the Small Causes
Court, then the payment of Property Taxes payable on the basis of original Ratable Value
+ 80% of the Property Taxes on the increased Ratable Value should be paid.
However, No Objection Certificate, which is to be submitted for obtaining the
approval of lay out / Commencement Certificate / Intimation of Disposal / Completion
Certificate / Occupation Certificate or for any other permission to the respective

department is issued on compliance and the production of the following documents:
1)
2)
Copy of Lay out Plans.
4)
Copy of Conveyance Deed.
3)
5)
6)
7)
7)
Property Tax Bill.
Copy of Property Registration Card.

Copy of Index II.
Copy of Power of Attorney.
Payment of Property Tax up to the period of current half year.
Refund on account of Vacancy
When any building or land, any portion of any premises has been vacant, refund of
property taxes is admissible under Sections 174, 176, 177 & 179 of the Act.
Conditions and requirements:

1)
The building or land or any portion of any premises should be vacant for not less
than 30 consecutive days and no income or rent is derived from the vacant
premises or land.
13
2)
The notice of vacancy should be given in writing to the Assistant Assessor &
3)
Notice of continuous vacancy should be given within 30 days from the
4)
5)
Collector of the respective Ward Office.
commencement of the next following half year to Assistant Assessor & Collector of
the respective Ward Office.
Claim for refund should be made, accompanied with the original bill-cum-receipt
of the property taxes within 30 days after expiry of the half year to which the claim
relates.
Notice of vacancy should be given within 15 days after the receipt of Special
notices under section 167 & 162(2) of M.M.C. Act, to register the vacancy with
retrospective effect i.e. from 1st date of assessment.
8)
Deletion of Water Tax & Sewerage Tax from the Property Taxes
Under Sections 169 (1) (ii) & 170 (1) (ii) of the Act, the Standing Committee
of the Corporation has made rules for levy of Water Charges & Sewerage Charges in lieu
of Water Tax to be levied under section 141 and Sewerage Tax to be levied under section
142 of the Act for supply of water and for removal of human waste, excrementitious,
polluted water, liquid waste and effluents and any other materials.
Under Rule 1 of the Water Charges Rules and Rule 4 of the Sewerage and Waste
Removal Rules, the Standing Committee has empowered the Municipal Commissioner to
charge water supply by meter measurement & Sewerage charges to such premises instead
of levying water taxes and Sewerage Taxes respectively.
In view of the Rules framed by the Standing Committee, the Water Taxes and
Sewerage Taxes levied in property tax of any property or part thereof become a double
levy of taxes and, therefore, it is mandatory on the Corporation to delete the levy of
Water Tax and Sewerage Tax from the property tax bills.
Conditions and requirements:
1)
Water should be fed to the property with water connection provided under Section
169 or 92 of the Act and Water charges & Sewerage Charges are levied in the
Water Charges bills.
14
2)
The tax payer should apply in writing for deletion of Water Tax and Sewerage Tax
from the Property Taxes along with the copy of recent Water Charges Bill and
Property Taxes Bill in case sue motto action is not taken by the Department for one
3)
or other reasons.
The refund of Water Tax and Sewerage Tax paid is admissible on written
application there for accompanied with the original Property Taxes paid bills from
05.04.1987 and 01.02.2001, in case of Water is fed to the property under
Sections 169 & 92 respectively. However, refund of taxes is restricted for earlier
five years of the year of application.
15
Annexure H
BRIHANMUMBAI MAHANAGARPALIKA
Circular No.AC/ 09 /AO (Stat).
Dated 28/05/2009
Sub.: Guidelines for the Letting Rates to be adopted for

the year 2009-10.
As there is no any changes in the value of property fixed by ready-recknor in
the year 2009, A.M.C.(P) has been pleased to accord his sanction under
No.AMC/P/3931 dtd.16.5.09 to adopt the letting rates for different property for
2008-09 as the letting rates for the year 2009-10 for assessment of owner
occupied properties, newly constructed during the year 2009-10 alongwith the
land values as shown in the Column No.10 (City area) & 11 (Sub-area).
All the concerned staff is hereby directed to find out correct pocket of stamp
duty Ready-Recknor of the property to be assessed and to estimate the reasonable

rent by taking into account the guidelines approved by A.M.C.(P). For finding out
correct pocket, the stamp duty, ready-recknor available for the year 2009 should
be referred to.
Sd/-
Dy.A.& C./
Asstt.A.& C./
Assessor & Collector

.
.
16
BRIHANMUMBAI
MAHANAGARPALIKA
NO. AC /
/ GEN
Dated
Subject :-
Proposed guidelines for the letting rates to be
Adopted for the assessment of owner occupied
Properties for the year 2009 2010.

1.
2.
3.
4.
Rates are for authorized structures only.
30% of the prescribed rates are to be adopted for authorized semi- permanent
structures.
In respect of unauthorized / slum properties A.A. & C of the ward should
decide reasonable rates on the basis of the nature of construction, locality and
area of the structures and such other rent influencing factors.
The floor rise in rate will be as shown below except fully commercial
properties.
1) Up to 4 Floors
As per RLR
3) 10 Floors & Above up to 20 Floors
Increase by 10 %

5) 31 Floors & Above
Increase by 5 %
Increase by 15 %
Increase by 20 %
5.
For Bandra Kurla Complex (Zone-31 / Sub Zone-173), there will be a
6.
For J.V.P.D. scheme, the land rate of Rs.5,650/- per Sq.Mtr. is to be
7.
8.
separate rate of Rs.10,000/- per Sq. Mtr. for calculating cost of land .
adopted for calculating cost of land.
For the assessment of land belonging to BEST, half of the applicable rates are
to be adopted.
The properties covered under D.C. Rule 33(7) and 33(10) be assessed after
new circular to that effect is issued.
17
9.
In case of new construction where occupation certificate / water connection is

granted to the property at the fag end of the preceding financial year and
information is received later by the department, Rate of preceding year or the
10.
11.
current year whichever is lower is to be adopted.
In case of revision of assessment on account of addition and extension to any

old property, mean rate of new and old rates or new rate, whichever is less, is
to be adopted.
If the building was ready for occupation and application thereof was made but
no occupation certificate was granted on account of certain litigation or non
compliance of I .O .D . conditions, mean rate of the applicable rate and the
rate of the year during which occupation certificate was granted is to be

12.
adopted.
Each Car park is to be assessed at Rs.100/- or 20% of the prescribed letting
rates whichever is higher per Car park (e.g. If letting rate is Rs.600/- per 10
Sq. Mtr., the rent per car park would be Rs.120/-). The rent of car park is to
13.
be rounded up to next 5 or 0.
The zones and sub zones where the letting rates are not prescribed, the rate of
the adjoining zone and sub zone or highest rate ( if there are more than one
adjoining zone and sub zone ) be adopted .
Sd/-
Assessor
&
Collector
18
ANNEXURE L
Assessment of redeveloped properties under D.C.Rules with effect from 1.4.2008 onwards.
33(7) (i) Municipal Properties
(ii) Old Cessed Properties
33(10) - Rehabilitation of slum dwellers, project affected persons by Collectors,

M.M.C.s, M.M.R.D.A.s, Slum Improvement Authorities.
Earlier Policy
Revised Policy
Property under
Category of
Assessment During LUC
Assessment after construction
Assessment During LUC
Assessment after construction
1) D.C. Rule
33(7)
property
Municipal
properties
P.V. maintained for the
plot area to be used for

Rehab. Tenants.
75% of the letting rate for
construction
components.
33(7)
Repair Cessed 25% of letting rate

old properties
A
P.V. to be maintained for the

plot area to be used for
Rehab tenants.
25% of the letting rates

for other land under
2) D.C. Rule
75% of the letting rate
both rehab & Sale
75% of letting rate for both

rehab & Sale components.
Full letting rates for other

land under construction.
Full rates for land under
construction
75% of the letting rate for
residential rehab portion only.

Full letting rates for saleable
portion & Rehab NR.
75% of letting rates for
residential rehab portion only.

19
categories.
3) D.C. Rule
33(10)
Slums,
project
affected
Full letting rates for Rehab NR

and Saleable portion.
25% of letting rate for
plot of land.
75% of letting rate for
rehab & sale component.
persons.
Full letting rate for plot of

land.
75% of letting rate for rehab

residential tenements.
Full rate for saleable
components & Rehab NR.
unauthorized
structures.
Sd/-15.10.08
Jt. Assessor & Collector
Sd/-
Jt. Municipal Commissioner (I)
20
ANNEXURE I
Information about frequently asked questions under
Right to Information Act, 2005.
i)
How to work out the Ratable Value of the property for property taxes and what is the
percentage of the tax on Ratable Value of the particular property.
ii) Details of Assessment Book regarding any particular property.
iii) Details of Inspection Book and the Ratable Value of any particular property.
iv) Tax Clearance Certificate or No Objection Certificate for any particular property.
v) Flat-wise Tax Statement and how to work out the taxes for the individual flat of the any
particular property.
vi) Copy of Tabulated Ward Report i.e. proposal for revision or modification in Ratable Value of
any particular property.
vii) Copy of Complaint Extract of any particular property.

viii) First Date of Assessment of any particular property.
ix) Deletion of Water Tax and Sewerage Tax of any particular property.
x)
Measurement Report of any particular property.
xi) Payment confirmation of any particular property.
xii) Outstanding of property taxes of any particular property.
xiii) Bifurcation of taxes owners share/Tenants Taxes.
xiv) Related information of Capital Value System.
21
Sr.
Frequently asked questions & Information thereof:Question
No.
1.
Answer
Total tax rates of properties

with metered and unmetered
supply.
The present Tax Rates are as under:For metered
Residential property
83.50 %
For metered
Non Residential property
112.50 %
Unmetered
Residential property
187.50 %
Unmetered
Non Residential property
320.50 %
The 'Pamphlet' of rates of taxes is available at Head Office on

2.
What is a difference between

residential
and
Tax on rented and self occupied properties does not
commercial
remain the same. Tax is charged on the percentage of ratable
rates. Does it mean that tax
and/or reasonable rent, which depends upon the rent fetching
properties in terms of tax
on rented and self occupied

properties is the same ?
3.
payment of Rs.4/-.
Under which Section of the
value. Further R.V. is fixed on the basis of either actual rent

capacity of the premises. Therefore tax differs for rented and
owner occupied properties according to Ratable Values of the
properties.
Under Section 140 of the M.M.C. Act, property taxes are
M.M.C. Act assessment tax
levied on all Lands & Buildings. The property tax bill is served
responsible for payment of
responsibility for property taxes in whom read under section
is
paid
and
who
are
assessment tax as per the

said Act.
under section 200 of the M.M.C. Act.
Further primary
146 of the M.M.C. Act, 1888 shall read as under:-
146 (1) Property taxes shall be leviable primarily from the

actual occupier of the premises upon which the said taxes are
assessed,
if
such
occupier holds
the
said
premises
immediately from (the Govt.) or form the Corporation or from
the fazendar (provided that the property taxes due in respect

of any premises owned by or vested in the Government and
occupied by a Govt. servant or any other person on behalf of

22
the Govt. for residential purposes shall be leviable primarily

from the Govt. and not the occupier thereof).
(2) Otherwise the said taxes shall be primarily leviable as

follows namely -
(a) if the premises are let from the lessor;
(b) if the premises are sub-let from the superior

lessor; and
(c) if the premises are unlet, from the person in

whom right to let the same vests.
(3) But if any land has been let for any term exceeding one
year to a tenant and such tenant or any person deriving title
howsoever from such tenant has built upon the land, the
property taxes assessed upon the said land and upon the
building erected thereon shall be leviable primarily from the

said tenant or such person, whether or not the premises be in
4.
the occupation of the said tenant or such person.

The procedure followed by the
Assessment
Department
for
arriving at the rateable value of

property in the following case:
On what basis does BMC fix

up the rateable value of the
property in case the property
has been let out but no rent

agreement is available ?
5.
Under the provisions of section 154 (1) of M.M.C. Act,
the Corporation is entitled to fix / revise the rateable value, on
the basis of actual rent / or the rent fetching capacity i.e.

reasonable rent for which such premises might reasonably be
let out from year to year. If no rent agreement is available
then the "reasonable rent" is estimated after taking into

consideration the area, quality of construction, situation of the
building, utility of premises and comparative rent in the area

for such premises.
The rate of taxes in respect
(1) The Taxes are based on the residential or non-residential
(1) leave and license (2)
(2) As per provisions of section 140 of the M.M.C. Act
of property to be given on
Lease.
user of the property.
property taxes are levied on all lands and buildings on the
certain percentage of their Rateable Values, in respective of

subletted lease or self-occupied property.
(3) The rate @ which the taxes are to be levied are

23
determined by the Corporation annually, under the provisions
of the M.M.C.Act. The pamphlet showing the rates of taxes

levied by the Corporation from time to time, can be made
available to you on payment of Rs.4/- as fee, to be paid @

aforesaid address on any working day between 11.00 a.m.
and 4.00 p.m.
The present percentage of taxes are as under:(1)
For unmetered Residential property
187.50%
(2)
For unmetered Non-Residential
320.50%
property
(3)
For metered Residential property
83.50%
(4)
For metered Non-Residential property
112.50%
The above taxes are inclusive of Water Tax and Sewerage Tax
6.
Rules,
Regulations,
Policy
respectively.
The assessment of the rented properties is based on the
and the Law on charging of
actual rent recovered by the owner of the property as per the
properties given for use on
by the landlord is considered as fair & reasonable rent as per
P.
Tax
on
commercial
Leave & Licence basis for the

current period.
provisions of Rent Control Act, 1999. And the rent recovered
provision of Section 154(1) of M.M.C. Act and the sum

equal to Ten percentum of the Annual Rent shall be deducted
in lieu of all allowances for repairs or any other account for

fixation of Rateable Value of the property.
Pursuant to the amendment in Maharashtra Rent Control
Act, 1999, Banks, Public Sectors, Projects, Corporate
Offices, Central & State Corporation, Foreign Corporations &
International Companies whose share capital is more than 1
Crore are out of purview of Maharashtra Rent Control Act as

per provision of Section 3(1)(b).
While assessing the
properties which are not covered under 3(1)(b) of Rent
Control Act; the Rent recovered by the owners / Lessor is

24
considered as fair & reasonable rent. Further the deduction of

certain percentage is allowed towards the maintenance
charges etc. for fixation of R.V. of the properties based on
7.
Latest
regarding
Rules
&
property
Rates
tax
calculation given on leave &
license or on lease basis for

commercial
property
in
different zones i.e. Zone-I,

Zone-II, Zone-III, ZoneIV.
compensation or L.L. Basis.
Under the provisions of Section 154(1) of M.M.C.Act,
Corporation is entitled to fix / revise the rateable value by

adopting actual rent and or the rent fetching capacity i.e.
reasonable rent of the premises.
In case of subletted
premises, the rent depends upon the terms & conditions of

the agreement. Besides, the area, the type of construction,
user and situation of property, etc. is also considered while
adopting the reasonable rent.
Rent :-
Residential letting rates are fixed by the M.C.
annually, for different administrative Wards to arrive at the
reasonable rent for determining the rateable value of the

property.
Accordingly, as per provisions of Section 140 of
M.M.C. Act, the property taxes are levied at certain
percentage of their rateable value irrespective of subletter or

self occupied properties. The rates at which taxes are to be
levied are determined annually by the Corporation.
pamphlet showing the percentage of taxes levied by the

Corporation from time to time can be made available to you on
payment of Rs.2/- as a fee, to be paid at the office of
Assessor & Collector at above stated address, between 11.00

a.m. and 4.00 p.m. on any working day.
8.
Latest current rules regarding
There is no separate rules regarding property tax
property tax calculation levied
calculation levied on commercial property given either on leave
either on leave & license
commercial rates. These taxes are the part of the Property
on commercial property given

basis.
These
taxes are
included with property taxes
& license basis. However, property taxes are calculated on

taxes and no separate billing is made.
in different zone on Mumbai
25
& suburban areas.

9.
Rate
of
applicability
assessment
for
tax
sale
component in S.R.Scheme or
Urban Renewal Scheme in
context with your Notification

date
07.11.1997
Assessment Tax is charged @ full rate for the sale
component in S.R.Scheme under 33(10).
No concession in tax, is admissible for sale components &
non-residential portion, redeveloped under S.R. Schemes.
copy
enclosed for ready reference.

10.
What is the tax system in

respect
of
properties
redeveloped under S.R.A. /

S.R.D. Schemes.
Under section 144 B of the M.M.C.Act property taxes @
reduced rates are leviable for a period of 20 years from

23.11.95 or from the date of first occupation of the Building
whichever
is
later,
redeveloped
under
S.R.D./S.R.A.
Schemes i.e. under D.C.Rules 33(5) & 33(10), having area

not exceeding 25 mts. (269
sq. fts.) of each residential
tenement. The slab of the reduced rates of taxes, ( excluding
Government Taxes & taxes on Non-residential components in

the said building) is shown as below:-
1) @ 20% of the tax payable for the first 10 years.

2) @ 50% of the tax payable for the next 5 years.
3) @ 80% of the tax payable for the further next 5 years.

However, full amount of the tax is leviable at the prevailing
rates after 20 years. The specified area is 25mts.(269

Sq.fts.) vide the Maharashtra Govt. Gazzette Notification
dt.11.06.2008 and the circular is issued to wards to that

11.
What is the tax system in

respect
redeveloped
Rules
of
properties
under
33(7) i.e.
Scheme in City limits.
D.C.
S.R.D.
respect.
Under Section 144D of the M.M.C. Act, tax concession
is admissible for the period of twenty years commencing from

23.11.1995 or from the date of first occupation of the
tenements hereinafter specified, whichever is later, in respect

of the rehab residential tenements having area not exceeding
350 sq.ft. each, situated in a building, in the Island City of

Mumbai which
26
(a)
is entitled to FSI benefit under regulation 33(7) of the
Development Control Regulations for Brihan Mumbai,

1991 and
is a cessed building governed by the Maharashtra
(b)
Housing and Area Development Act, 1976 and is
reconstructed or redeveloped by (i) the Co-operative
Housing Society formed by existing tenants or; (ii)
Co-operative Housing Society formed by the occupiers
(including owner occupier) of the building classified as

Category A under section 84 of the Maharashtra
Housing and Area Development Act, 1976; or
(c)
belongs to the Corporation and was first constructed
prior to 1940 and is reconstructed or redeveloped, by

the Co-operative Housing Society formed by its
occupiers,
Slabs of reduced rates of taxes are the same as properties
redeveloped as per provisions of section 144B of the M.M.C.

Act.
All the information related to the particular property is available and provided by the Assistant
Assessor & Collector of the respective Ward.
The request for waiver of penalty is frequently made by the taxpayer on whom the penalty notice
is served for non-payment of property taxes.
Such requests are considered on merit by the Joint
Municipal Commissioner under Section 208 of the Act.
Requests for flat wise bills for property tax are considered under Section 209 A of the Act.
27
RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS

No.AC/NTC/1310/2011-12 dated 20.03.2012. In exercise of the powers conferred by clause
(e) of sub-section (1A) and sub-section (1B) of section 154 of the Mumbai Municipal
Corporation Act (Act No. Bom. III of 1888),
and of all other powers enabling him in this
behalf, the Commissioner, after having obtained the approval of the Standing Committee, as
required under the said sub-section (1B), hereby makes the following rules to provide for the
factors and categories of users of buildings or lands and the weightage by multiplication to be
assigned to various such factors and categories for the purpose of fixing the capital value of
buildings and lands in Brihan Mumbai, namely :1.
Short title and commencement : (1)These rules may be called the Factors and
Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation

of Capital Value Rules, 2010.
2.
(a)
(b)
(2) They shall come into force forthwith.
Definitions - In these rules, unless the context otherwise requires :-
'Act' means the Mumbai Municipal Corporation Act (Bom.III of 1888);
'flat' means a separate part or portion of a building used or intended to be
used
for
residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or

business, or profession, or vocation;
(c)
'hoarding' includes boards used to display advertisements, erected on poles, on the
(d)
'land appurtenant to a building' means open spaces on all sides of a building required to
ground or on a building;
be kept open in accordance with the relevant provisions of the Development Control Regulations
for Greater Bombay, 1991 or any such Regulations, for the time being in force;
(e)
'luxurious RCC building' includes a RCC building having a swimming pool, whether in
use or not, and also any one or

(i) gymnasium,
more of the
following amenities or facilities, namely:
(ii) club house,
(iii) jogging track,

(iv) health club,
28
(f)
(v) private terrace as a part of each flat in a building;
'multiplex' means a cinema house having more than one screen within a building;
(g)
'open land' includes land not built upon or land being built upon, but does not include
(h)
'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time being in force,
(i)
'relative rate of base value' means the rate of open land, or rate of land plus residential
land appurtenant to a building;
referred to in sub-section (1A) of section 154 of the Act;
building, office, shop, commercial or industrial building, as the case may be, as indicated in the
Ready Reckoner;
(j)
(k)
'schedule' means a schedule to these rules;
'section' means a section of the Act;
(l)
'star hotel' means hotel classified as a star hotel with a specific number
(m)
'storage tank' includes a tank, whether underground or on any floor of a building, used
(n)
'tower' includes television tower, cable tower, telecom tower or any other such tower,
assigned thereto by the Ministry of Tourism, Government of
India;
of stars
for the storage of commodities, except the one used for storage of water;
transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface,
or on top, or on any other open space, of a building;
(o)
Act, or
words and expressions used in these rules and not defined,-
(i) but defined in the Act, shall have the meanings respectively assigned to them in the
(ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the
Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the
time being in force, shall have the meanings respectively assigned to them in the said Town
Planning Act or in the Development Control Regulations, as the context may require.
3.
Capital value of open land :- Save as otherwise provided in these rules, where, within
the precincts of a building there is vacant land other than the land appurtenant to the building,
such land shall be treated as open land and the capital value thereof shall be fixed accordingly,
as provided for in rule 21.
29
4.
User categories of open land and weightages by multiplication to be assigned thereto: -
User categories of open land shall be as specified in column (2) of Part I of schedule A and
the weightages by multiplication to the base value, to be respectively assigned thereto for the
purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule
A.
5.
User categories of buildings or part thereof and weightages by multiplication to be
assigned thereto: - User categories of buildings or part thereof shall be as specified in column
(2) of each of Parts II, III and IV of schedule A and the weightages by multiplication to the
relative base value, to be respectively assigned thereto for the purpose of fixing capital value,
shall be as shown in column (3) of each of the said Parts II, III and IV of schedule A.
6.
The nature and type of building and the weightage by multiplication to be assigned
thereto: - The nature and type of a building shall be as specified in column (2) of schedule B
and the weightages by multiplication to be assigned thereto for the purpose of fixing capital
value, shall be as shown in column (3) of the said schedule B.
7.
The weightage by multiplication to be assigned to a building on account of the age
thereof: - The weightage by multiplication to be assigned to a building on account of age factor,
for the purpose of fixing capital value, shall be according to the age of the building as shown in
column (2) of schedule C and the weightage by multiplication to be assigned thereto shall be
as shown in column (3) of the said schedule C.
8.
The weightage by multiplication on account of floor factor to be assigned to RCC building
with lift: - Weightage by multiplication on account of floor factor to be assigned to a RCC
building with lift, for the purpose of fixing capital value, shall be according to the number of
floors as shown in column (2) of schedule D and the weightage by multiplication to be
assigned thereto shall be as shown in column (3) of the said schedule D.
9.
Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or
(a)
in the case of a hoarding, the area of the square of the extremities of the poles on
(b)
in the case of a tower, the area covered by the extremities of the foundation of the
tower for the purpose of fixing capital value thereof shall mean,-
which the hoarding is erected plus the area of the hoarding; and
tower.
30
10.
Built- up area of a flat or a building:- (1) The total built-up area of a flat shall be
reckoned by including the area of the following items, namely:- (i) terrace in exclusive
possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry
balcony and (v) niches; and
(2) The total built-up area of a building shall be reckoned by including the areas of the
following items, namely:- (i) total area of the flats in the building computed in accordance with
sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge
area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling
room, (xii) the structure for an effluent treatment plant and (xiii) watchman cabin
(3)
The built-up area of any of the following items shall not be reckoned while computing
the built-up area of a building or part thereof, namely:-
(i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto
including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump
room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and
(4)
(x) loft in residential flat.
Where only the carpet area of a flat or building is available on the record of the
Corporation and the total built-up area thereof, computed in the manner as aforesaid in sub-rule
(1), or, as the case may be, sub-rule (2), is not available on such record, then the total builtup area of the flat or, as the case may be, of a building shall be arrived at in the following
manner, namely :-
Built-up area = 1.2 x carpet area as available on record of the Corporation + the built-
up area of the items specified in sub-rule(1),or, as the case may be, sub-rule (2), unless
already reckoned in such carpet area.
11. Fixation of capital value of a flat or building or part thereof.-
(1) While fixing the
capital value of a flat, the capital value of any one or more of the relevant items specified in
sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or subrule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.
(2) While fixing the capital value of a building or part thereof, the capital value of any of the
one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance
31
with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added
to the capital value of the building or part thereof.
12. Fixation of capital value of a building where there are tenants: - The capital value of a
building or part thereof which is occupied by a tenant shall be fixed at 75% of the capital value
of such building or part thereof; fixed in accordance with the provisions of sub-rule (1), or, as
the case may be, sub-rule(2) of rule 11.
Explanation.- For the removal of doubts, it is hereby declared that the provisions of this rule
shall not apply to a building or part thereof if, (1)
(2)
it is occupied by a licensee to whom it is given on leave and licence;
it is occupied by an office bearer or officer or an employee of the landlord.
13.Fixation of capital value of religious buildings : - The capital value of a religious building
which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or
the like, and is used or intended to be used for the purpose of religious worship or offering
prayers or performance of any religious rites or rituals by a person of, or belonging to, the
relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a
residential building as indicated in the Ready Reckoner; and by applying the relevant weightages
by multiplication provided for in these rules.
14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is
attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at
40% of the relative rate of base value of such flat, and of residential flat at 10% of the relative
rate of base value of such flat; and by applying the relevant weightages by multiplication
provided for in these rules.
15. Fixation of capital value of mezzanine floor, loft and attic floor, -
(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base
value of the flat beneath the mezzanine floor; and by applying the relevant weightages by
multiplication provided for in these rules;
(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base
value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant
weightages by multiplication provided for in these rules;
32
Provided that, where the rate of base value applicable to the mezzanine floor, loft
or attic floor having regard to its user is higher or, as the case may be, lower than the rate of
base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital
value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may
be, of such higher or lower rate of base value; and by applying the relevant weightages by
multiplication provided for in these rules.
16. Fixation of capital value of certain other items which are part of a flat or a building or part
thereto, - (1) The capital value of dry balcony and niches shall be fixed at 25% of the relative
rate of base value of the flat, if any one of these items are part of the flat; and by applying the
relevant weightages by multiplication provided for in these rules.
(2) The capital value of any one or more of the following items, namely:- (i)porch, (ii) air-
conditioning plant room, (iii) air-handling room, (iv) structure for an effluent plant, (v)
watchman cabin and (vi) refuge area, shall be fixed at 25% of the relative rate of base value of
the building or part thereof, if any one or more of these items are part of the building or part
thereof; and by applying the relevant weightages by multiplication provided for in these rules.
(3) The capital value of any one or more of the following items, namely:- (i) service floor, (ii)
entrance lobby and (iii) lounge, shall be fixed at the relative rate of base value of the building
or part thereof, if any of these items are part of the building or part thereof; and by applying the
relevant weightages by multiplication provided for in these rules.
17. Fixation of capital value in respect of demolished building:-
(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be
deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for
in rule 21.
Explanation. For the purpose of this rule, it is hereby declared that where a building is, or is
being, demolished, or has collapsed, resulting in the land on which it stood or stands being
rendered open land, or only walls or the like are standing but there is no structure as such
which can be occupied, and on such demolition, or collapse, debris or any remains of the
demolished or collapsed building are not yet removed, the land beneath such building shall be
deemed to be open land.
33
(2) Where only part of a building is demolished or has partly collapsed and the remaining part is
yet occupied by occupiers, land beneath the portion of the building which is demolished or has
collapsed shall be deemed to be open land and the portion of the structure which is occupied
shall be treated as a building, for the purpose of fixing the capital value thereof.
(3) Notwithstanding anything contained in sub rules (1) and (2), where a cessed building is,
or is being, demolished, or has collapsed, the land beneath the building or portion of the
building which is demolished or collapsed shall be deemed to be open land and the capital value
thereof shall be fixed as open land and assigning thereto a weightage by multiplication of 0.30
of the base value of open land.
18. The capital value of storage tank .- The capital value of storage tank shall be fixed in the
following manner, namely :
(1) storage tank above the ground level :-
(a) land - at the rate of open land in the Ready Reckoner and weightage by
multiplication to be assigned thereto shall be 1.25,
(b) storage tank - capacity of storage tank in litres multiplied by the rate of Rs.40 per
litre, with weightage by multiplication to be assigned thereto on account of age factor as in

schedule C,
(c) total capital value of a storage tank = total of items (a)

and (b).
(2) storage tank below the ground level :(a)
land -
at the rate of open land in the Ready Reckoner and weightage by
(b)
storage tank - capacity of storage tank in litres multiplied by the rate of Rs.50
multiplication to be assigned thereto shall be 1.25,
per litre, with weightage by multiplication to be assigned thereto on account of age factor as in
schedule C,
(c)
total capital value of a storage tank = total of items (a) and (b).
19. Capital value of amenities of luxurious RCC building not to be separately fixed again.-
Where the capital value of a luxurious RCC building is fixed under these rules, then no capital
34
value of the amenities specified in the definition of the expression luxurious RCC building shall
be separately fixed for the purpose of levy of property tax.
20. Valuation of open land capable of utilising more than 1 floor space index ( F.S.I.) or
transfer of development right ( T.D.R.) As the Ready Reckoner provides for the rate of base
value of open land with 1 floor space index, open land which is capable of utilizing more than 1
floor space index or any transfer of development right shall be valued at an increased rate in
proportion to the higher floor space index or transfer of development right proposed to be
utilized and approved under the building plan submitted to the Corporation for approval.
21.
Capital value of open land or building or part thereof.- Capital value of open land or
building shall be fixed under the provisions of the Act and these rules in the following manner,
namely: (1)
Capital value (CV) of open land

Rate of base value (BV) of a open land according to Ready
by multiplication as per user category
approved floor
Reckoner X weightage
(UC) (Part I of schedule A) X permissible or
space index (FSI) X area of land (AL) .
CV = BV x UC x FSI x AL
(2)
Capital value (CV) of a building

Relative rate of base value (BV) of a building according to
Ready Reckoner
schedule A) X
nature
weightage by multiplication as per user

IV of
category(UC) (Parts II, III, or as the case may be,
weightage by multiplication as per the
building (NTB) (schedule B) X
and
type of
weightage by multiplication on account of age of building
(AF) (schedule C) X weightage by multiplication on
for RCC building with lift
account of floor factor
(FF)
(schedule D) X built-up area (BA) .
35
CV = BV x UC x NTB x AF x FF x BA
Examples: - Some examples based and worked out on the formulae as aforesaid are shown in
the Appendix.
22. Non- application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything
contained in the 'Important Guidelines of Stamp Duty Valuation' as specified in the Ready
Reckoner, the provisions made in these rules shall have primacy over those guidelines and none
of those guidelines shall apply for fixing capital value under the Act and these rules.
36
DETAILS OF FACTORS AND USER CATEGORIESOF BUILDINGS AND LAND AND WEIGHTAGES
BY MULTIPLICATION TO BE ASSIGNED THERETO
SCHEDULE A
( See rules 4 and 5)
Part I
Open land
Sr.No.
(1)
User categories of open land and corresponding weightages by multiplication
Weightage by multiplication to
User category of open land
Airport land :-
the base value
(2)
(3)
(a) Land used for movement and parking of aircraft
1.25
(b) Any land other than land covered by entry (a)
1.00
Golf course
1.25
including runway and taxying bay

2
3
4
5
6
7
8
9
10
11
12
13
14
Amusement park
1.25
Land around weighbridge
1.25
Land of open air theatre
0.10
Land of stadium where no tickets are sold for entry

Land of stadium where tickets are sold for entry
0.10
Land of petrol pump / service station / LPG, CNG station /

kerosene station
1.00
1.25
Open air electric substation
1.25
(a) Commercial
1.25
Open land residential
1.00
Open land non-residential:(b) Industrial
Open land under reservation:-
1.10
(a) Partial impermissibility
0.10
Quarry
1.25
(b) Total impermissibility

Racecourse:-
(a) Land occupied by racing track
0.01
1.25
37
15
16
(b) Land other than the land of racing track
0.01
Water reservoir
0.01
Salt pan
0.01
PART II
Residential Buildings
Sr.
No.
(1)
2
3
4
5
6
7
User categories of residential buildings and corresponding weightages by multiplication

User category of residential building or part thereof
Bungalow
Weightage by
multiplication to the
related base value
(2)
Car park in stilt, or basement, or podium
(3)
1.25
Clubhouse and any other amenity in co-operative housing

society used by its members
0.25
1.00
Duplex flat / apartment
1.25
Penthouse
1.25
Enclosed garage
Room, or flat, or apartment, or tenement and the like
0.25
1.00
Row house
1.25
10
Swimming pool
1.00
Society office
0.10
38
PART - III
Shops / Commercial Buildings
User categories of Shops / Commercial Buildings and corresponding weightages by multiplication

Sr.
No.
(1)
User category of Shop / Commercial Building or part thereof
multiplication to
the related base

value
(2)
(3)
Advertisement hoarding
Asset management company and trustee company of Mutual Fund
Weightage by
1.00
Airport buildings
1.10
1.20
Automatic Teller Machine Center and Money Changing Center
1.20
Car parking in stilt / basement / podium
0.25
5
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Bank
Cinema hall / theatre / drama theatre
Club house, etc. (excluding the one in co-operative housing society

used by its members)
1.20
1.00
1.00
Co-operative credit society
1.00
Commodity exchange
1.20
Coaching class
1.00
Departmental store and shopping center
1.10
Dispensary, clinic and pathological laboratory
1.00
Educational institution
0.70
Electric sub-station of a commercial building
0.80
Electric sub-station of a residential building
0.10
Enclosed garage
0.25
Film shooting studio
1.00
Godown / storage / warehouse
1.00
Hangar and workshop at airport
1.10
Hospital
1.00
Hotel five star and above
1.25
39
23
Hotel upto four star and service apartment
1.10
25
Mall
1.25
24
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Life and non-life insurance corporation or company
1.20
Mangal karyalaya / hall / community hall / convention hall / party hall,

etc. (air-conditioned)
1.20
Mangal karyalaya / hall / community hall / convention hall / party hall,
1.10
Multiplex
1.25
Nursery, kids' corner, playgroup
0.70
etc. (non-air-conditioned)
Non-banking financial institution
1.20
Nursing home
1.00
Office
1.00
Open air theatre - stage and other structures
0.30
Passenger terminal at airport
1.10
Private health club, gymnasium
1.00
Restaurant with bar
1.10
Securities Exchange Board of India
1.20
Shop
1.00
Society office
Special car parking structure (with or without mechanical lift)

Stable
Stock exchange
Structures ancillary to petrol pump or service station or LPG or CNG

station or kerosene station
0.25
1.00
0.80
1.20
1.00
Superspeciality hospital
1.20
Tiers of seats for spectators in a stadium where tickets are sold
0.60
Swimming pool (where entry fee or membership fee is charged)
1.00
47
Tiers of seats for spectators in a stadium where no tickets are sold
0.06
48
Tower
1.00
50
Weighbridge
1.00
49
Unstarred hotel
1.00
40
PART - IV
Industrial Buildings
User categories of industrial buildings and corresponding weightages by multiplication

Sr.
No.
1
2
3
4
5
6
7
(1)
User category of industrial building or part thereof
(2)
Weightage
related base value
Car parking in stilt /basement /podium
0.25
Factory including refinery
1.25
Enclosed garage
Industrial estate
Service industrial estate

Society office
Workshop
by
(3)
0.25
1.25
1.05
0.25
1.25
41
SCHEDULE B
( See rule 6)
Weightages by multiplication to be assigned to a building on account of nature and type of

Sr. No.
1
2
3
4
(1)
building
Weightage
Nature and type of building or part thereof
Luxurious RCC building
multiplication
(2)
1.20
RCC building other than luxurious RCC building
(3)
1.00
Pucca building excluding chawl
0.70
Semi permanent / Kachha building including chawl
0.50
Explanation:- For the purposes of this schedule
(a) RCC building means a building having RCC columns/walls.
(b) pucca building /structure shall include following non-RCC building

/structure
(i) steel frame structure, or
(ii) load bearing structure, or
(iii) any type of non-RCC structure having brick or stone wall,or

(iv) hoarding
(c) semi-permanent / kachha building
means any other type of
building / structure not covered by any of the above three categories

and includes temporary structures made from any material whatsoever.
42
by
SCHEDULE C
( See rule 7)
Weightages by multiplication to be assigned to a building on account of age of the building
Sr.
No.
1
(1)
2
3
4
5
6
7
8
9
10
11
Age
0 to 5 years
Weightage
(2)
More than 5 years up to 10 years


More than 49 years
multiplication
1.00
(3)
0.97
0.94
0.91
0.88
0.85
0.82
0.79
0.76
0.73
0.70
43
by
SCHEDULE D
(See rule 8)
Weightages by multiplication to be assigned to a building on account of floor factor for a RCC

building with lift
Sr.
Floor
Weightage by
(1)
(2)
(3)
No.
multiplication
Basement used for car-parking
0.70
Lower ground floor
1.00
2
4
5
6
7
8
9
10
11
12
13
Basement used for other than car parking

Upper ground floor
Ground floor
From 1st to 4th floor
From 5th to 10th floor


Above 100th floor
1.00
1.00
1.00
1.00
1.05
1.10
1.15
1.20
1.25
1.30
1.35
44
APPENDIX
(See Rule 21)
EXAMPLES FOR FIXATION OF CAPITAL VALUE
(1) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT
Weightage
Relative rate of base value
Rs.80,600
not applicable
User category
Residential
1.00
Nature and type of building
RCC building other than luxurious1.00
Age of building
6 years
0.97
Floor number
12
1.10
Built-up area
80 sq. mtr.
not applicable
RCC building
CV = BV X UC X NTB X AF X FF X BA
= 80600 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.68,80,016
(2)
RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

Weightage
Rs.80,600
not applicable
User category
Residential
1.00
RCC
Age of building
6 years
0.97
Floor number
not applicable
Built-up area
80 sq. mtr.
not applicable
building
other
luxurious RCC building
than 1.00
CV = BV X UC X NTB X AF X BA
= 80600 X 1.00 X 1.00 X 0.97 X 80
C.V. = Rs.62,54,560/-
45
(3)
OFFICE IN A BUILDING WITHOUT LIFT HAVING A MEZZANINE FLOOR

Weightage
Rs.108000
not applicable
User category
Office
1.00
RCC building other than luxurious RCC1.00
Age of building
6 years
0.97
Floor number
Ground floor
not applicable
Built-up area
80 sq. mtr.
not applicable
building
Built-up area of mezzanine floor 20 sq.mtr.
0.70
(1) CV of Flat = BV X UC X NTB X AF X BA
= 108000 X 1.00 X 1.00 X 0.97 X 80
C.V. = Rs.83,80,800
(2) C.V. Mezzanine floor = BV x UC x NTB x AF x BA
=(108000 x0.70) x1.00 x 1.00 x 0.97 x 20
(3) Total Capital Value
= 14,66,640
(1) + (2)
= 82,94,400 + 14,66,640
= Rs. 98,47,440
(4)
RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT HAVING OPEN TERRACE IN
EXCLUSIVE POSSESSION ATTACHED TO THE FLAT
Weightage
Rs.80,600
not applicable
User category
Residential
1.00
Age of building
6 years
RCC building
0.97
46
Floor number
not applicable
Built-up area
80 sq. mtr.
not applicable
Built-up area of open terrace
10 sq.mtr.
0.10
(1) CV of Flat = BV X UC X NTB X AF X BA
= 80600 X 1.00 X 1.00 X 0.97 X 80
C.V. = Rs.62,54,560/-
(2) C.V. Open terrace
(3) Total Capital Value
= BV x UC x NTB x AF x BA
= (80600 x 0.10) x1.00 x 1.00 x 0.97 x 10
= 78,182/-
(1) + (2)
= 62,54,560 + 78,182
= Rs. 63,32,742/-
(5) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage
Rs.80,600
not applicable
User category
Residential
1.00
Age of building
36 years
0.79
Floor number
12
1.10
Built-up area
80 sq. mtr.
not applicable
RCC building
= 80600 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.56,03,312
47
(6)
RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

Weightage
Rs.80,600
not applicable
User category
Residential
1.00
Age of building
36 years
0.79
Floor number
not applicable
Built-up area
80 sq. mtr.
not applicable
RCC building
= 80600 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.50,93,920
(7)
OFFICE ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage
Rs.1,08,000
not applicable
User category
Office
1.00
Age of building
6 years
0.97
Floor number
12
1.10
Built-up area
80 sq. mtr.
not applicable
RCC building
= 108000 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.92,18,880
48
(8)
OFFICE IN A BUILDING WITHOUT LIFT

Weightage
Rs.1,08,000
not applicable
User category
office
1.00
Age of building
6 years
0.97
Floor number
not applicable
Built-up area
80 sq. mtr.
not applicable
RCC building
= 108000 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.83,80,800
(9)
OFFICE IN A BUILDING ON 12TH FLOOR WITH LIFT

Weightage
Rs.1,08,000
not applicable
User category
Office
1.00
Age of building
36 years
0.79
Floor number
12
1.10
Built-up area
80 sq. mtr.
not applicable
RCC building
= 108000 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.75,08,160
49
(10) OFFICE IN A BUILDING WITHOUT LIFT

Weightage
Rs.1,08,000
not applicable
User category
office
1.00
Age of building
36 years
0.79
Floor number
not applicable
Built-up area
80 sq. mtr.
not applicable
RCC building
C.V. = BV X UC X NTB X AF X BA
= 108000 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.68,25,600/-
(11) OPEN LAND IN ISLAND CITY

Weightage
Rate of base value
Rs.36,400
not applicable
User Category
Residential
1.00
Nature and Type of Building
not applicable
not applicable
Age of Building
not applicable
not applicable
F.S.I. Factor
1.33
1.33
Land Area
80 sq. mtr.
not applicable
CV = BV X UC X FSI X LA
= 36400 X 1.00 X 1.33 X 80

C.V. = Rs.38,72,960
50
(12) OPEN LAND WHERE RESIDENTIAL BUILDING PLAN WITH HIGHER F.S.I. HAS BEEN
APPROVED
Weightage
Rate of base value
Rs.36,400
not applicable
User Category
Open Land (Resi)
1.00
not applicable
not applicable
Age of Building
not applicable
not applicable
F.S.I. Factor
2.50
2.50
Land Area
80 sq. mtr.
not applicable
= 36400 X 1.00 X 2.50 X 80

C.V. = Rs.72,80,000
(13) OPEN LAND IN SUBURBAN AREA

Weightage
Rate of base value
Rs.33,200/-
not applicable
User Category
Residential
1.00
not applicable
not applicable
Age of Building
not applicable
not applicable
F.S.I. Factor
1.00
1.00
Land Area
80 sq. mtr.
not applicable
= 33200 X 1.00 X 1.00 X 80

C.V. = Rs.26,56,000
51
(Assessment & Collection Department)
RATES OF TAXATION ON CAPITAL VALUE WITH EFFECT FROM 01.04.2010
Rates of property taxes for the below mentioned user categories as shown in Table No.1
User Categories
Residential BuildingsBunglow, Car park in stilt or basement, or podium, Club House and any other amenity in CoOperative Housing Society used by its members,
Duplex flat/ Apartment, Enclosed Garage,
Pent House, Room, or flat , or apartment, or tenement and the like, Row House, Society
Office, Swimming Pool, Educational Institutions, Salt Pan, Quarry, Passenger Terminal at
Airport, Hangers and Workshop at Airport.
Table No.1
Gene
ral
Tax
0.11
0%
Fire
Tax
Stree Munici
t Tax pal
Educati
Wate Wate Sewer

r Tax r
Bene Tax
on
0.01
37%
Cess
0.05 0.041
1%
age
fit
Tax
0.25 0.06 0.163

3%
9%
Sewer
age
Benefit
Tree
Cess
Tax
0.043
%
State
Employm
on
Guarante
Educati ent
Cess
0.00 0.033
2%
e Cess
0.010%
52
User Categories
Lands
Open land Residential,
Open land under reservation

(a)Partial Impermissibility
(b) Total Impermissibility
Race Course
( b) Land other than land of racing track,
Land under demolished/collapsed building, Water Reservoir ,

Industrial Buildings-
Car parking in Stilt/ Basement / Podium, Enclosed garage, Factory including refinery, Industrial
Estate, Service Industrial Estate, Society Office, Workshop, Unstarred Hotel
Other Non-Residential Buildings
Oil tank / Gas tank /Chemical tank (Below ground),
Oil tank / Gas tank /Chemical tank
(Above ground), Car parking in Stilt/ Basement / Podium, Club House etc. (excluding the one
in Co-Operative Housing society used by its members), Private Health Club, Gymnasium, Co-
operative Credit Society, Coaching Class, Dispensary/Clinic and Pathological laboratory, Electric
Sub-station, Enclosed Garage, Film Shooting Studio, Godown/Storage/ Warehouse, Hospital,
Nursery , Kids Corner , Playgroup, Nursing Home, Restaurant with Bar, Shop, Departmental
Store and Shopping Centre, Society office, Special Car parking structure (with or without
mechanical lift), Stable, Superspeciality Hospital, Swimming pool (where entry fee or
membership fee is charged),
Table No.2
General
Tax
(Includin
g
Tax)
Tax
Fire
0.200
%
Street
0.09
3%
Municipal
Education
Cess
Water
Tax
Water
Benefi
t
Sewerag
e Tax
Tax
0.074% 0.45
9%
0.12
6%
Sewerag
e
Benefit
Tree
Cess
Tax
0.296
%
0.078
%
0.00
4%
State
Employmen
Cess
Cess
Education
t Guarantee
0.059% 0.018%
53
User Categories
Lands-
Amusement Park, Golf Course, Land of Open Air Theatre, Land around weigh-bridge, Land of
Petrol pump / Service Station / LPG, CNG station / Kerosene Station, Open Air Electric
Substation,
Open land Non-Residential
(a) Commercial
(b) Industrial
Race Course
(a) Land occupied by tracing track, Land of stadium where tickets are sold for entry, Land of
stadium where no tickets are sold for entry.
Non-Residential Buildings
Structures ancillary to Petrol Pump / Service Station /LPG CNG station / Kerosene station,
Tiers of seats for spectators in a stadium where tickets are sold, Tiers of seats for spectators in
a stadium where no tickets are sold,
Airport Land
(a) Land used for movement and parking of aircraft including runway and taxying bay.
Table No.3
General
Tax
(Includin
g
Tax)
Street
Tax
Fire
0.250%
Municipa Water
Water
Educatio
it
Tax
n
0.11
6%
Cess
0.093%
Benef
Sewerag Sewerag Tree

e Tax
Tax
0.57
4%
0.15
7%
Benefit
Cess
Tax
0.370%
0.097%
0.00
5%
State
Employme
n Cess
Guarantee
Educatio
0.074%
nt
cess
0.023%
54
User Categories
Hotel Upto Four Star and Service Apartment,
Hotel Five star and above, Mall, Advertising
Hoarding, Weigh bridge, Cinema Hall /Theatre /Drama Theatre , Multiplex, Open Air Theatre
Stage and other structures, Office, Mangal Karyalaya/ Hall / Community Hall / Convention
Hall / Party Hall etc. (Air conditioned), Mangal Karyalaya/ Hall / Community Hall / Convention
Hall / Party Hall etc. (Non-Air conditioned), Airport buildings.
Table No.4
General
Tax
(Includi
Stree
t Tax
ng Fire
al
Educati
Wate
r Tax
on
Tax)
0.400
Municip
5%
Bene
Sewera
ge Tax
fit
Cess
0.18
Wate
9%
0.25
2%
ge
Benefit
Tree
Cess
Tax
Tax
0.148% 0.91
Sewera
0.593
%
0.156
%
State
Educati
Employm
ent
on Cess Guarantee
Cess
0.00
7%
0.119% 0.036%
55
User Categories
Bank, Automatic Teller Machine Center and Money Changing Center, Tower,
Asset
Management company and trustee company of Mutual Fund, Non-Banking Financial Institution,
Commodity Exchange, Life and non-life insurance corporation or company, Security Exchange
Board of India , Stock Exchange.
Table No.5
General
Tax
(Includi
Stree
t Tax
ng Fire
al
Educati
Wate
r Tax
on
Tax)
0.800
Municip
0%
Bene
Sewera
ge Tax
fit
Cess
0.37
Wate
7%
0.50
4%
ge
Benefit
Tree
Cess
Tax
Tax
0.296% 1.83
Sewera
1.185
%
0.311
%
State
Educati
Employm
ent
on Cess Guarantee
Cess
0.01
5%
0.237% 0.073%
56
MUNICIPAL CORPORATION OF GREATER MUMBAI

RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS W. E. F. 1-4-2015
No.AC/NTC/1147/2014-15 . In
exercise of the powers conferred by clause (e) of
sub-section (1A), sub-section (1B) and sub-section (1C) of section 154 of the Mumbai
Municipal Corporation Act (Act No.Bom.III of 1888), and of all other powers enabling him in
this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as
required under the said sub-section (1B), hereby makes the following rules to provide for the
factors and categories of users of lands and buildings and the weightage by multiplication to be
assigned to various such factors and categories for the purpose of fixing the capital value of
lands and buildings in Brihan Mumbai , namely :1.
Short title and commencement : (1)These rules may be called the Factors and
Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation

of Capital Value Rules, 2015.
(2) They shall come into force from 1st April 2015.
2.
(a)
(b)
Definitions - In these rules, unless the context otherwise requires :-
'Act' means the Mumbai Municipal Corporation Act (Bom.III of 1888);
'flat' means a separate part or portion of a building used or intended to be
used
for
residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or

business, or profession, or vocation;
(c)
'hoarding' includes boards used to display advertisements, erected on poles, on the
(d)
'land appurtenant to a building' means open spaces on all sides of a building required to
ground or on a building;
be kept open in accordance with the relevant provisions of the Development Control Regulations
for Greater Bombay, 1991 or any such Regulations, for the time being in force;
(e) 'deleted'
(f)
'multiplex' means a cinema house having more than one screen within a building;
57
(g) 'open land' includes land not built upon or land being built upon,
land appurtenant to a building;
but does not include
(h) 'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time
referred to in sub-section (1A) of section 154 of the Act;
being in force,
(i) 'relative rate of base value' means the rate of open land, or rate of land plus residential
building, office, shop, commercial or industrial building, as the case may be, as indicated in the
Ready Reckoner;
(j) 'schedule'means a schedule to these rules;

(k) 'section' means a section of the Act;
(l)'star hotel' means hotel classified as a star hotel with a specific number of stars assigned
thereto by the Ministry of Tourism, Government of India
(m) 'storage tank' includes a tank, whether underground or on any floor of a building, used for
the storage of commodities, except the one used for storage of water;
(n)
'tower' includes television tower, cable tower, telecom tower or any other such tower,
transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface,
or on top, or on any other open space, of a building;
(o)
Act, or
words and expressions used in these rules and not defined,-
(i) but defined in the Act, shall have the meanings respectively assigned to them in the
(ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the
Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the
time being in force, shall have the meanings respectively assigned to them in the said Town
Planning Act or in the Development Control Regulations, as the context may require.
3.
Capital value of open land :- Save as otherwise provided in these rules, where, within
the precincts of a building there is vacant land other than the land appurtenant to the building,
such land shall be treated as open land and the capital value thereof shall be fixed accordingly,
as provided for in rule 21.
58
4.
User categories of open land and weightages by multiplication to be assigned thereto: -
User categories of open land shall be as specified in column (2) of Part I of schedule A and
the weightages by multiplication to the base value, to be respectively assigned thereto for the
purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule
A.
5.
User categories of buildings or part thereof and weightages by multiplication to be
assigned thereto:- User categories of buildings or part thereof shall be as specified in column
(2) of each of Parts II, III and IV of schedule A and the weightages by multiplication to the
relative base value, to be respectively assigned thereto for the purpose of fixing capital value,
shall be as shown in column (3) of each of the said Parts II, III and IV of schedule A.
6.
The nature and type of building and the weightage by multiplication to be assigned
thereto: - The nature and type of a building shall be as specified in column (2) of schedule B
and the weightages by multiplication to be assigned thereto for the purpose of fixing capital
value, shall be as shown in column (3) of the said schedule B.
7.
The weightage by multiplication to be assigned to a building on account of the age
thereof: - The weightage by multiplication to be assigned to a building on account of age factor,
for the purpose of fixing capital value, shall be according to the age of the building as shown in
column (2) of schedule C and the weightage by multiplication to be assigned thereto shall be
as shown in column (3) of the said schedule C.
8. The weightage by multiplication on account of floor factor to be
assigned
to
RCC
building with lift: - Weightage by multiplication on account of floor factor to be assigned to a
RCC building with lift, for the purpose of fixing capital value, shall be according to the number
of floors as shown in column (2) of schedule D and the weightage by multiplication to be
assigned thereto shall be as shown in column (3) of the said schedule D.
59
9.
Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or
(a)
in the case of a hoarding, the area of the square of the extremities of the poles on
(b)
in the case of a tower, the area covered by the extremities of the foundation of the
10.
Carpet Area area of a flat or a building:- (1) The total carpet area of a flat shall be
tower for the purpose of fixing capital value thereof shall mean,-
which the hoarding is erected plus the area of the hoarding; and
tower.
reckoned by including the area of the following items, namely:- (i) terrace in exclusive
possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry
balcony and (v) niches; and
(2) The total carpet area area of a building shall be reckoned by including the areas of the
following items, namely:- (i) total area of the flats in the building computed in accordance with
sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge
area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling
room, (xii) the structure for an effluent treatment plant room and (xiii) watchman cabin
(xix)sewerage treatment plant room (xv) water treatment plant room
(3) The carpet area of any of the following items shall not be reckoned while computing the
carpet area of a building or part thereof, namely:-
(i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto
including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump
room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and
(x) loft in residential flat, (xi) entrance lobby of residential building
(4) 'deleted'
11. Fixation of capital value of a flat or building or part thereof.- (1) While fixing the capital
value of a flat, the capital value of any one or more of the relevant items specified in sub-
rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or subrule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.
60
(2) While fixing the capital value of a building or part thereof, the capital value of any of the
one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance
with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added
to the capital value of the building or part thereof.
xv)
'deleted'
13. Fixation of capital value of religious buildings :- The capital value of a religious building
which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or
the like, and is used or intended to be used for the purpose of religious worship or offering
prayers or performance of any religious rites or rituals by a person of, or belonging to, the
relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a
residential building as indicated in the Ready Reckoner; and by applying the relevant weightages
by multiplication provided for in these rules.
14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is
attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at
50% of the relative rate of base value of such flat, and of residential flat at 20% of the relative
rate of base value of such flat; and by applying the relevant weightages by multiplication
provided for in these rules.
15. Fixation of capital value of mezzanine floor, loft and attic floor,-
(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base
value of the flat beneath the mezzanine floor; and by applying the relevant weightages by
multiplication provided for in these rules;
(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base
value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant
weightages by multiplication provided for in these rules;
Provided that, where the rate of base value applicable to the mezzanine floor, loft
or attic floor having regard to its user is higher or, as the case may be, lower than the rate of
61
base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital
value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may
be, of such higher or lower rate of base value; and by applying the relevant weightages by
multiplication provided for in these rules.
16. ' deleted'.
17. Fixation of capital value in respect of demolished building:-
(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be
deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for
in rule 21.
Explanation " deleted"
(2) Where only part of a building is demolished or has partly collapsed and the remaining part is
yet occupied by occupiers, land beneath the portion of the building which is demolished or has
collapsed shall be deemed to be open land and the portion of the structure which is occupied
shall be treated as a building, for the purpose of fixing the capital value thereof.
(3) "deleted"
18. 'deleted'.
19. 'deleted'.
19 A Assessment of Amenities in Luxurious RCC bldg
Where Property tax in respect of amenities of luxurious RCC building was not levied since 1st
April 2010 as per Rule 19, while determining the property tax leviable from 1st April 2015,
subject to capping as provided for in section 140A such tax shall be considered which would
have been continued to levy from 1st April 2010
20. Valuation of open land capable of utilizing more than 1 floor space index
(F.S.I.) or
transfer of development right (T.D.R.) As the Ready Reckoner provides for the rate of base
value of open land with 1 floor space index, open land which is capable of utilizing more than 1
62
floor space index or any transfer of development right shall be valued at an increased rate in
proportion to the higher floor space index or transfer of development right proposed to be
utilized and approved under the building plan submitted to the Corporation for approval.
21.
Capital value of open land or building or part thereof.-Capital value of open land or
building shall be fixed under the provisions of the Act and these rules in the following manner,
namely:(1)
Capital value (CV) of open land
Rate of base value (BV) of a open land according to Ready Reckoner X weightage by
multiplication as per user category

floor
space index (FSI) X area of land (AL) .
CV = BV x UC x FSI
(2)
(UC) (Part I of schedule A) X permissible or approved
x AL
Capital value (CV) of a building
Relative rate of base value (BV) of a building according to Ready Reckoner X weightage
by multiplication as per user category (UC) (Parts II, III, or as the case may be, IV of
schedule A) X weightage by multiplication as per the
nature and type of building
(NTB) (schedule B) X weightage by multiplication on account of age of building (AF)

(schedule C) X weightage by multiplication on
with lift (schedule D) X carpet area (CA) .
account of floor factor (FF) for RCC building
CV = BV x UC x NTB x AF x FF x CA
Non-application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything contained in
the 'Important Guidelines of Stamp Duty Valuation' as specified in the Ready Reckoner, the
provisions made in these rules shall have primacy over those guidelines and none of those
guidelines shall apply for fixing capital value under the Act and these rules.
63
DETAILS OF FACTORS AND USER CATEGORIES
OF BUILDINGS AND LAND AND WEIGHTAGES BY

MULTIPLICATION TO BE ASSIGNED THERETO
SCHEDULE A
(See rules 4 and 5)

Part I
Open land
User categories of open land and corresponding weightages by multiplication

Sr.
No.
base value
(1)
1
Weightage by
User category of open land
(2)
(3)
Airport land :(a) Land used for movement and parking of aircraft
runway and taxying bay
including
1.25
(b) Any land other than land covered by
1.00
Land of stadium where no tickets are sold for entry
1.25
Land of open air theater
1.25
Land of stadium where tickets are sold for entry
1.25
Land of petrol pump / service station / LPG, CNG station /
1.25
Land around weighbridge
Golf course
0.1
Amusement park
0.1
Open air electric substation
1.25
10
Open land non-residential:-
entry (a)
kerosene station
64
(a) Commercial
1.25
(b) Industrial
1.10
11
Open land residential
1.00
12
Open land under reservation:(a) Partial impermissibility
0.10
(b) Total impermissibility
0.01
13
Quarry
1.25
14
Racecourse:(a) Land occupied by racing track
1.25
(b) Land other than the land of racing track
0.01
15
Water reservoir
0.01
16
Salt pan
0.01
17
Land beneath partly demolished /collapsed / remains of structures
0.10
and therefore not capable of being physically occupied until

issuance of I.O.D.
18
Open land not built upon until the issuance of I.O.D.
0.25
19
Rehab component of Open land for redevelopment under various
0.50
schemes approved by State Govt. / MHADA / MMRDA /MCGM .
65
SCHEDULE A
(See rules 4 and 5)

PART II
Residential Buildings
User categories of residential buildings and corresponding weightages by multiplication

Sr. No.
User category of residential building or part thereof
Weightage by multiplication
to the base value
1)
Clubhouse and any other amenity in co-operative
0.5
2)
Educational Institution
0.5
3)
Lounge / Visitors waiting room
0.5
4)
Residential user
0.5
5)
Service floor
6)
Swimming pool
7)
Air conditioning Plant room
0.125
8)
Air handling room
0.125
9)
Car park in stilt, or basement, or podium
0.125
10)
Dry Balcony
0.125
11)
Enclosed garage for parking
0.125
12)
Nitches
0.125
13)
Porch
0.125
14)
Refuge area
0.125
15)
Servant / Common Toilets
0.125
16)
Sewerage /Water Treatment Plant /Structure for an
0.125
17)
Watchman Cabin
0.125
18)
Open Terrace in exclusive possession attached to flat
19)
Society office
housing society used by its members
effluent plant
0.125
0.5
0.1
0.125
66
SCHEDULE A
(See rules 4 and 5)

PART - III
Shops / Commercial Buildings
User categories of Shops / Commercial Buildings and corresponding weightages by multiplication

Sr. No.
User category of Shop / Commercial Building or part
i)
Multiplex
thereof
to the base value
1
ii)
Hotel five star and above
iii)
Four star hotel
0.96
iv)
Three start hotel
0.92
v)
Two Star hotel
0.88
vi)
One star hotel
0.84
vii)
Commercial user
0.8
viii)
Entrance lobby
0.8
ix)
0.8
x)
Service floor
0.2
xi)
Storage Tank
0.64
xii)
Tiers of seats for spectators in a stadium where
0.48
xiii)
Electric sub-station of a commercial building
0.64
tickets are sold
xiv)
xv)
Open air theater - stage and other structures
xvi)
0.4
0.24
0.2
67
Sr. No.
xvii)
xviii)
User category of Shop / Commercial Building or part

thereof
Air handling room
to the base value
0.2
Car parking in stilt / basement / podium
0.2
xix)
Common toilets
0.2
xx)
0.2
xxi)
Nitches
0.2
xxii)
Porch
0.2
xxiii)
Refuge area
0.2
xxiv)
Sewerage /Water Treatment Plant/Structure for an
0.2
xxv)
Society office
0.2
xxvi)
Watchman Cabin
0.2
xxvii)
Electric sub-station of a residential building
0.08
xxviii)
Tiers of seats for spectators in a stadium where no
0.048
effluent plant
tickets are sold
68
SCHEDULE A
(See rules 4 and 5)

PART - IV
Industrial Buildings
User categories of industrial buildings and corresponding weightages by multiplication

Sr. No.
User category of industrial building or part thereof
1.
Factory including refinery
3.
Service industrial estate
2.
4.
Industrial estate
Workshop
Weightage by
base value
1.25
1.25
1.25
1.25
5.
Any other industrial user not specified herein
6.
Entrance lobby
1.25
8.
Service floor
0.25
9.
7.
1.25
1.25
0.5
10.
0.25
11.
Air handling room
0.25
13.
Common toilets
0.25
15.
Nitches
0.25
12.
14.
Car parking in stilt /basement /podium

0.25
0.25
16.
Porch
0.25
18.
Sewerage /Water Treatment Plant/Structure for an
0.25
17.
19.
20.
Refuge area
effluent plant
0.25
Society office
0.25
Watchman Cabin
0.25
69
SCHEDULE B
(See rule 6)
Weightages by multiplication to be assigned to a building on account of nature and type of

building
Sr. No.
4)
Nature and type of building or part thereof
Weightage by
multiplication
Semi permanent / Kachhabuilding including chawl
0.50
Explanation:- For the purposes of this schedule
(a) RCC building means a building having RCC columns/walls.
(b) pucca building /structure shall include following non-RCC

building /structure
(i) steel frame structure, or
(ii) load bearing structure, or
(iii) any type of non-RCC structure having brick or stone wall, or

(iv) hoarding
(c) semi-permanent / kachha building means any other type of

building / structure not covered by any of the above
three
categories and includes temporary structures made from any

material whatsoever.
Pucca buildingexcluding chawl
0.70
RCC building
1.00
70
SCHEDULE C
(See rule 7)
Weightages by multiplication to be assigned to a building on account of age of the building

Sr. No.
Age
Weightage by
multiplication
(8) 0 to 5 years
1.00
(9) More than 5 years up to 10 years
0.95
0.90
0.85
0.80
0.75
0.70
0.65
0.60
0.55
(18) More than 49 years
0.50
71
SCHEDULE D
(See rule 8)
Weightages by multiplication to be assigned to a building on account of floor factor for a RCC

building with lift
Sr. No.
Floor
Weightage by
multiplication
1)
Basement
0.70
2)
Lower ground floor
1.00
3)
Upper ground floor
1.00
4)
Ground floor
1.00
5)
1.00
6)
1.05
7)
1.10
8)
1.15
9)
1.20
10)
1.25
11)
1.30
12)
Above 100th floor
1.35
72

User Categories
Residential User, Educational Institute, Portion of Residential building mention in Schedule 'A'
Part-II :- Lounge / Visitors waiting room, Service floor, Swimming Pool, Air conditioning Plant
Room, Air handling Room, Car Parking in Stilt / Basement / Podium, Dry Balcony, Enclosed
garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common Toilet, Sewerage
/Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin, Open Terrace in
exclusive possession attached to flat, Society Office.
Table No.1
Gener Wat
al Tax
%
(Inclu
ding
Water
Sewer
Sewera
Municip
Tax
Tax
Benefit
Educatio
Cess
er
Benefit
Tax
age
%
Fire
ge
Tax
Tax)
0.11
0
0.2
53
0.069
0.163
0.043
State
Employm
on
Guarante
al
Educati
Cess
0.040
0.035
ent
e Cess
0.010
Tree
Street
Cess
0.002
Tax
0.050
Total
0.78
73
User Categories
Commercial User, Industrial User, Storage Tank, Multiplex, Stadium, Airport, Open air theater -
stage and other structures, Hotels upto Five Star & above, Factory including Refinery, Industrial
Estate, Service Industrial Estate, Workshop, Portions of Commercial & Industrial building
mentioned Schedule 'A' Part III & IV :- Entrance Lobby, Lounge / Visitors waiting room,
Service floor, Air conditioning Plant Room, Air handling Room, Car Parking in Stilt / Basement /
Podium, Enclosed garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common
Toilet, Sewerage /Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin,
Open Terrace in exclusive possession attached to flat, Society Office, Electric sub-station of a
commercial building, Electric sub-station of a residential building,
Table No.2
Gener
Wat
Tax
al Tax
(Inclu
ding
Water
Sewe
Sewera
Munici
Tax
Tax
Benefit
Educat
Cess
er
Benefit
rage
%
Fire
ge
Tax
Tax)
0.270
0.6
20
0.170
0.40
0
0.105
State
Employm
n Cess
Guarante
pal
Educatio
ion
0.100
0.080
ent
e Cess
Tree
Street
Cess
Total
Tax
0.020
0.005
1.9
0.130
74

User Categories
Airport Land
(a) Land used for movement and parking of aircraft
including runway and taxying bay
Land of Stadium, Land of open air theater, Land of petrol pump / service station / LPG, CNG
station / kerosene station, Land around weighbridge, Golf Course, Amusement Park, Open air
electric substation, Quarry, Water Reservoir, Salt pan
Open Land Non-Residential :- (a) Commercial , (b) Industrial
Open Land Residential
Open land under reservation:- (a) Partial impermissibility, (b) Total impermissibility
Racecourse :- (a) Land occupied by racing track, (b) Land other than the land of racing track
Land beneath partly demolished /collapsed / remains of structures and therefore not capable of being
physically occupied until issuance of I.O.D.
Open land not built upon until the issuance of I.O.D.
Rehab component of Open land for redevelopment under various schemes approved by State Govt. /
MHADA / MMRDA /MCGM under Rule 33 of D.C.Regulations.
Table No.3
General
Water
(Includi
Tax %
Tax
ng Fire
Sewe
Sewera
Munici
Tax
Tax
%
Benefit
%
Tax)
0.500
Water
1.14
8
0.315
rage
0.74
0
ge
State
Employm
Benefit
pal
Educat
Educati
on
Guarante
Tax
ion
Cess
e Cess
0.148
0.042
Cess
0.195
0.190
ent
Tree
Street
Cess
Tax
Total
0.010
0.230
3.52
75

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Rateable Value of any Building or Land assessable to Property Taxes is determined

(Rent per month X 12) Less 10% Statutory Deductions

licensee or other like relationship created by a grant from or license given by

Government in respect of any premises let or sub-let to nationalized banks or any

State Act or Foreign missions, International agencies, multi-national companies and

or part thereof. Rateable Value is arrived at by allowing statutory deduction of 10%

In case of Assessment of land, cost of land is taken in to consideration and to

allowing Statutory Deduction at 10 % the Ratable Value is fixed.

Exemption from General Tax

Requirements for Claim :

Written Application for claim for exemption from Property Taxes.

Deed of Trust or Memorandum of Institute specifying aims and objects of the

Manual XVII _ page no

In the case of Schools, Colleges or Education Institutes,

property in the name of the Institute, wherever applicable.

Documents showing the details of receipt of grant under Grant-in-Aid

Documents showing the details of getting grant of the Corporation for

The copy of syllabus,

Statement of all the teaching and administrative staff with their

The Schedule of fees,

qualifications, remunerations, etc.

properties vested in State Government/Central Government are assessed separately in

of any diplomatic or Consular's Mission of a Foreign State regarding the allotment or

occupation of the premises to be utilized by them is the requirement documents for

Manual XVII _ page no

Concession in levy of property tax under Section 144 B of the Act

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act,1971 or

In case of S.R.D., a certificate of Slum Department of the Corporation and for

taken under this category.

S.R.A., a certificate from C.E.O. S.R.A. or from Chief Engineer, S.R.A.

The list of Rehabilated tenants certified by Secretary of the Society.

or Chief Engineer / Assistant Commissioner ( Estate )

this behalf the Government of Maharashtra hereby-

Manual XVII _ page no

Reduced rates of property taxes

From the 1st year to 10th year

20 per cent of the rate of Property taxes levied

in the particular year.

in the particular year.

in the particular year.

Henceforth regular taxation.

Documents required for claiming the Tax concession:

is entitled to FSI benefit under regulation 33(7) of the Development Control

is a cessed building governed by the Maharashtra Housing and Area Development

Regulations for Brihan Mumbai, 1991 and

Act, 1976 and is reconstructed or redeveloped by (i) the Co-operative Housing

belongs to the Corporation, was first constructed prior to 1940 and is

Reduced rates of property taxes

to the particular year.

Full amount of tax is payable after 20 years.

amending its earlier notification dated 8th November 2005 as under.

Manual XVII _ page no

submission of following documents:

Approved plans of development of projects under Development Control

Certificate of MHADA for development of the A category cessed property.

Certificate from Assistant Commissioner of Municipal Corporation of Greater

Mumbai in respect of the Municipal properties and the Municipal tenanted

Occupation Certificate of Municipal Corporation of Greater Mumbai.

Intimation of Disapproval (IOD) and Commencement Certificate issued by

List of rehabilitated tenants certified by the Secretary of the society.

Municipal Corporation of Greater Mumbai.

Now, therefore, in exercise of the powers conferred by section 144 E of the