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Form6OTS

This document is a property tax exemption application form under the BBMP Act 2020 for properties exempt from property tax but liable for service charges. It collects general information about the property, owner, and assessment details for both residential and non-residential properties, including calculations for property tax and exemptions. The form also outlines the conditions for exemption and penalties for false declarations or late submissions.

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V S Sheshagiri
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0% found this document useful (0 votes)
23 views

Form6OTS

This document is a property tax exemption application form under the BBMP Act 2020 for properties exempt from property tax but liable for service charges. It collects general information about the property, owner, and assessment details for both residential and non-residential properties, including calculations for property tax and exemptions. The form also outlines the conditions for exemption and penalties for false declarations or late submissions.

Uploaded by

V S Sheshagiri
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Form VI

Under OTS Application No :

FORM FOR THE FIRST YEAR IN THE BLOCK PERIOD IN RESPECT OF THE PROPERTY EXEMPTED FROM
PAYMENT OF PROPERTY TAX BUT LIABLE FOR SERVICE CHARGES UNDER SECTION 152 OF THE
BBMP ACT 2020
BRUHAT BENGALURU MAHANAGARA PALIKE
SELF ASSESSMENT OF PROPERTY TAX FORM / RETURN
PART-I (General Information)

1)
PID No/Katha no/Katha
Year of Assessment survery no :
SAS Base Application No:
File No : Approval Date
Property Type :
2) Name of the owner Sri/Smt
(If jointly held,mention any
one name)
3) Occupation: Age : 0 working/Retired*
Details of Registration if any Year of Reg.
Tel(O) Mob*
E-mail :
4) Address of Property.

a) Property No:
b) Name of the Road/Cross
c) Stage/Phase/Block No:
d) Locality:Village:
e) Ward No.(Old) Name of the Ward (Old)
Name of ward Name
f) Ward No.(New) (New)

g) Postal Address for Correspondence


h) Bangalore City - Pin Code No:
i) BESCOM RR.No: BWSSB RR.No:
5) (a) Zonal A B C D E F
Classification
Residential (i) Zonal Classification of the property as per SAS
2008
(ii) Zonal Classification of the property under 2016-17
(iii) Cap on Zone applied if any.
(b) Zonal (i) Zonal classification of the property as per SAS
Classification Non- 2008
Residential (ii) Zonal classification of the property under 2016-17
(iii) Cap on Zone applied if any.

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a) Details of the
Residential use
(Please tick the Vacant Site
6 correct box) Vacant site With Storage Rcc/Madras Terrace Tiled /Sheet Apt.Complex
Red oxide or
Cement flooring Other Flooring

b) Site dimension in Square feet (Sft) : c) Built up area: (in Sft) :
e) Excess vacant land if it is
d) Number of floors and plinth area in respect of single more than 3 times the plinth area
owner/occupier of building in sft
Plinth area in
No.of floors : sft:
f) Use of
Residential Non-Residential Both Others
property

*Not mandatory

** Please note that if any street is not found in the zonal classification listthen as provided in Rule3(i) you will have to
calculate on the heighest rates applicable to the nearest neighbouring/street/area/locality.
*** Residental use means premises used to have destitute / animals / orphanage home or school for the deaf dumb
asylum for the aged and student hostel of recognised institution.
7) a) Built Up area in Sft (Please mention the year of construction if the buiding is constructed at different
periods.)
Usage
(Categor Sub category w.r.t Sub Group w.r.t Year of
y)(I to Category VII, IX,X, XI Category X and constnuctio Extent of built up area (in Extent car park area (in
XVIII) and XII XII n sft) sft)
Self Self
Tenanted Tenanted
Occupied Occupied
XIV -
Service
Charges
for 0 0 0 0
Exempte
d
Buildings
Total extent of built up area in
sft 0 0
8) Grant of Exemption
Reason for claiming exemption under Section 110

Date of filling application for exemption


Whether exemption has been granted , if so No. and date of grant

NOTE: 1) IF ANY PORTIONS OF THE PROPERTY THAT HAS BEEN GRANTED EXEMPTION IS USED FOR ANY
OTHER PURPOSES, LIKE QUARTERS, CANTEEN, HOARDING, TELECOMMUNICATION TOWERS,
COMMERCIAL SHOPS ETC, THEN FOR SUCH PORTIONS A SEPARATE APPLICATION SHALL BE
SUBMITTEDIN FORM I OR FORM II FOR FORM III AS THE CASE MAY BE, AND FOR SUCH
PORTIONS THE PROPERTY TAX SHALL BE AT THE RATES AS APPLICABLE TO THE NON-
EXEMPTED PROPERTY, FOR EXEMPTED PROPERTY FOR RESIDENTIAL USE AVAIL 50% OF THE
PRESCRIBED UNDER CATEGORY XIV AND FULL RATE FOR NON-RESIDENTIAL USE.

2) EX - SERVICEMAN: SELF OCCUPIED RESIDENTIAL USE OF ONE PROPERTYBY EX - SERVICEMAN


, CATEGORY I TO III IS TO BE CONSIDERED FOR PROPERTY TAX CALCULATION

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PART II Assessment of Residential properties
9) Assesment of expected returns from Residential Property at prescribed rates
Self Occupied (RCC/Madras terrace) wholly cement or red-oxide flooring/other flooring sft @
i) Rs Per sft per month = UAV** x 10 months Rs.

ii) Self Occupied (tiled/sheet) sft @ Rs. Per sft per month = UAV** x 10 months Rs.
Tenanted portion (RCC / Madras terrace) wholly cement or red-oxide flooring /other flooring
iii) sft @ Rs. Per sft per month = UAV** x 10 months Rs.

iv) Tenanted Portion (Tiled/sheet) sft @ Rs. Per sft per month = UAV** x 10 months Rs.

v) Calculate Covered/Stilt Car park area @ 50% of the applicable rates : Rs.

(a) Self Occupied sf t@ Rs. Per sft per month = UAV** x 10 months Rs.

(b) Tenanted portion sft @ Rs. Per sft per month = UAV** x 10 months Rs.

vi) Gross Annual Unit Area Value = (i) + (ii) +(iii)+(iv)+(v)(a)(b) Rs.
LESS: Depreciation % as per Schedule ( if additions are made to the property calculate the
vii) depreciation rate separately as applicable for the year when additions were made) Rs.

viii) (a) Net Taxable Annual Value (TAV) (i.e. vi-vii) Rs.

(b) Property tax @ 20% of viii(a) Rs.

ix) Sub-total Property tax for residential properties: Rs.


PART III Assessment of Non-Residential properties
10) Assessment of Non-Residential Properties
i) Self Occupied sft @ Rs. per sq.ft per month = UAV X 10 months Rs.
ii) Tenanted portion sft @ Rs. per sq.ft per month = UAV X 10 months Rs.
iii) Calculate Covered/Stilt Car park area @ 50% of the applicable rates : Rs.
iv) (a) Self Occupied sft @ Rs. Per sft per month = UAV** x 10 months Rs.
(b) Tenanted portion sft @ Rs. Per sft per month = UAV** x 10 months Rs.
v) Total of iv (a),(b) Rs.
vi) Gross Annual Unit Area Value = (i) + (ii) +(v) Rs.
LESS: Depreciation % as per Schedule I (If additions are made to the property calculate
vii) the depreciation rate separately as applicable for the year when additions were made) Rs.
(a) Net Taxable Annual Value (TAV) (i.e. vi-vii) Rs.
(b) Property tax @ 25% of vii (a) Rs.
Surface parking if charged for: (c) Add lump sum tax for 2 wheelers Rs. 125.00 x 0 Nos. Rs.
(d) Add lump sum tax for other vehicles Rs. 375.00 x 0 Nos. Rs.
(e) Add lump sum tax for Touring/semi-permanent theater Rs.
(f) Property Tax for Non - Residential use vii (b) + (c) + (d) + (e) Rs.
10) Assessment of Excess Vacant Land at prescribed rates.
Total extent of land in excess of 3 times the plinth area of building= sft @ rate of
i) x 10 months =TAV Rs.
(a) Property tax @ 20% of TAV for residential use or 25% of TAV the for non-residential
use Rs.
11) Assessment of Vacant Land at prescribed rates.
i) Total site measurement = sft x rate of per month x 10 months =TAV Rs.
(a) Property tax @ 20% of TAV for residential use or 25% of TAV the for non-residential
use Rs.
12) Add Sub-total of property from Residential,Non-Residential, Excess Vacant land ,Vacant land namely
Total Property tax payable 9(ix) + 10 (I) vii(f) + 10 (II) x + 11 (a) + 12 (vi) Rs.
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13) Tax on telecommunication tower erected on properties irrespective of location and usage
Telecommunication Rate Per Telecommunication tower No of towers Annual composite tax payable
Tower
Rs. 15,000.00 0 0
14) Tax on billboards/hoarding including electronic/digital display board erected irrespective usage.
Zonal classification as per advertisement byelaw
Hoarding Specify Zone Number Rate Per Annual composite tax
erected Hoarding payable
(a) In B Zone less than 150 sft 15000.00
(b) In B Zone more than 150 sft 18750.00
(c) In other Zone less than 150 sft 8750.00
(d) In other Zones more than 150
sft 12500.00
(e)Total Rs.
Computation of total tax payable
12) Tax on Residential, Non-Residential, Excess vacant land, Vacant land Rs.
13) Tax On Telecommunication Towers Rs.
14)
(e) Tax on Billboard/hoarding
Rs.
15) (a) Property Tax as per SAS 2016-17 Block Period (12) + (13) + (14) (e). Rs.
(b) Property Tax payable after cap. Rs.
(c) 50% of Service charges for Ex-serviceman / 25% Service charges for others of Col
(15) (b)
Rs.
16) Cess payable @ 26 percent of 15(c) (@ 24 percent before the AY 2021-22) Rs.
17) Total Tax payable (15) (c) + (16) Rs.
18) Rebate @ 5 percent of (17) for early payment if paid in full within the prescribed time Rs.
19) Net property Tax payable (17) – (18) Rs.
20) deduct property tax for the current year if paid in advance (enclose copy of receipt) Rs.
21) net tax payable after deduction (if in excess, amount to be adjusted for the next year) Rs.
22) Penalty equal to Property tax (if the property is not in the BBMP records/new property) Rs.
or Add Penalty of Rs.100.00 if return is not filed within prescribed period
23) Interest is nil (as per the OTS) Rs.
24) SWM (Solid Waste Management) Cess Rs.
25) Net tax payable Rs.
I/we certify that the particulars furnished in this form have been duly filled up by me/us and the details furnished are true
and correct to the best of my/our knowledge. I/we understand that for false declarations there will be penal actions.

Further I Understand and Agree that,

 The BBMP reserves complete right to verify and revise my return as per the BBMP Act 2020 at any time.
 Filing of returns under the exemption application are subject to the approval of Chief Commissioner.
 If the returns filed is rejected or revised, the revision of property tax based on the category and the difference
tax along with the interest and penalty shall be levied according to the rules.

Place: Bengaluru Signature of the Property owner or person liable to pay property tax
Date: Name in block letters:

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