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Property Tax

Property Tax Structure 2005-2006

01. Water Tax 
[Sec.123 (a)] 
(A) Residential:
Rs. 5/- monthly minimum. @ 1 % of the rateable value
    (B) Non-Residential:
Rs. 10- monthly minimum. @ 2 % of the rateable value.
02.  Water Charge [Sec.134] (A) Residential / Religious purpose without meter per family in city area:
1/2"  Rs.20/- (p.m.)
3/4"  Rs.20/- (p.m.)
1" Rs.20/- (p.m.)
1.1/2"  Rs.20/- (p.m.)

Note 1/2" to 1.1/2" water conn. (for city area) provide without meter Residential all size conn. without meter & Residential per Family Rs. 20 /- p.m. Religious/Educational 1/2" to 1.1/2" conn. without meter & Existing meter cancelled.

    (B) With meter per family (As per List) :
03. Conservancy Tax [Sec.129 (b)] (A) Residential:
minimum Rs.3/-per month @3% of the rateable value.
  [Sec.137 Special rate] (B) Non-Residential [other than in 3 (A) & (C) ]:
minimum Rs.8/- per month. @ 6 % of the rateable value.
    (C) Non-Residential [other than in 3 (A) & (B) above]:
Factory, Dairy, Restaurant, Hotel, Club, Stable, Industrial premises and other premises engaged in manufacturing process, Cinema, Hospital, Pathological laboratory, Exhibition sale etc.
Minimum Rs.8.00 monthly.@ 12% of rateable value. (Factory - Industry as per Factory Act 1948.)
04. General Tax [Sec.129 (c)] 
Rateable Value Rate
Rs. 1/- to 600/- ------
Rs. 601/- to 20000/- @ 12 %
Rs. 20001/- to 40000/- @ 15 %
Rs. 40001/- to 60000/- @ 20 %
Rs. 60001/- to 80000/- @ 25 %
Rs. 80001/- and above @ 30 %

Note (Statutory-minimum @ 12 % and maximum @ 30 % of rateable value of premise)

05. Education Cess
[Gujarat Edn. Cess Act 1962]
Rateable Value Residence Non-Residence
Rs. 1 to 300 Nil Nil
Rs. 301 to 1000 3 % 7 %
Rs. 1001 to 2500 5 % 11 %
Rs. 2501 to 4500 6 % 14 %
Rs. 4501 to 6000 7 % 16 %
Rs. 6001 to Above 10 % 20 %