Bihar Property Tax

If you own a property in Bihar, then it’s important for you to understand how property tax works. This guide is to help you understand how to manage your property taxes effectively. Property tax is a major way in which local governments earn money to pay for public services. This tax is handled by local municipal corporations in Bihar and is calculated based on what they think your property would rent for. This tax affects all property types, including homes, shops, and empty land. The amount you pay can change based on where your property is, how it’s used, and what it’s made of.

Bihar Property Tax: Understanding Modes of Payment  

To pay your Bihar property tax online, visit the Patna Municipal Corporation’s official website. Navigate the “Pay Property Tax” section and enter the required details associated with your property. Select your payment method and follow the on-screen instructions to complete the transaction. Ensure you download or print the payment receipt for your records.

For offline property tax payments in Bihar, you can visit any designated counter within the six circles of the Patna Municipal Corporation or directly at the PMC headquarters at Mauryalok. Payments can also be made at specific branches of selected banks, through doorstep collection or through an outsourcing agency.

Bihar Property Tax: Payment Via Online Process 

Here are the steps to the online payment process for Bihar property tax:

• Access the Patna Municipal Corporation official website.
• Find and click on the “Pay Property Tax” link.
• Input details such as circle, ward number, property number, new holding number, owner number, and SAS number.
• Proceed with payment using credit/debit cards, net banking, or other online payment methods like UPI.
• Once the payment is made, ensure you save or print the receipt for your records.

Bihar Property Tax: Payment Via Offline Process  

To pay your Bihar property tax offline, you can follow these steps:

• Visit a Designated Payment Counter: You can make payments at designated counters in each of the six circles of the Patna Municipal Corporation (PMC) area. Additionally, a counter is available at the PMC headquarters in Mauryalok.
• Bank Branches: Property tax can also be paid at specific bank branches, such as Punjab National Bank (PNB) and State Bank of India (SBI). Payments can be made via cash, cheque, or demand draft.
• Doorstep Collection: If you prefer not to travel, you can call the PMC helpline number at 155304. A tax collector from an outsourcing agency can visit your home to collect the payment.
• Required Documents: When making the payment, ensure you have all necessary documents, such as a previous tax payment receipt, property details, and any applicable exemption forms or documents.

Exemption/Concession on Bihar Property Tax  

Bihar Property Tax Exemptions/Concessions are as follows:

Tax Rates of Bihar Property 

Current Property Tax Rates in Bihar (Since 2013):

Bihar Property Tax: Calculation Method  

Step-by-step guide alongside an example to calculate Bihar Property Tax:

Step 1: Determine Property Type

• Identify if your property is residential, commercial, or vacant land. Each type has a different calculation method.

Step 2: Calculate Carpet Area (for Constructed Properties)

• Residential: Multiply the built-up area by 70%.
• Commercial: Multiply the built-up area by 80%.

Step 3: Calculate Annual Rental Value (ARV)

• Multiply the carpet area by the occupancy factor and ARV factor.
  • Occupancy Factor: Use 1 for self-occupied properties and 1.5 for rented.
  • ARV Factor: This varies based on the property’s location and road category near the property.

Step 4: Apply Property Tax Rate

• Multiply the ARV by 9% (current property tax rate).

Step 5: Include Additional Taxes and Cess

• Add charges for Latrine Tax, Water Tax, Education Cess, and Health Tax if applicable.

Step 6: For Vacant Land

• If there is no construction, Tax = Area in square feet × ARV factor for vacant land.
• If partly constructed (less than 70% constructed): Add taxes for the constructed area and vacant land.
• If mostly constructed (more than 70% constructed): Calculate as a fully constructed property.

Step 7: Adjust for New Constructions

• If there are new constructions or modifications, these should be declared to adjust the tax.

Example Calculation:

• Suppose you have a residential property with a built-up area of 1000 sq ft:
  • Carpet Area = 1000 sq ft x 70% = 700 sq ft
  • Assume an ARV Factor of 0.4 and the property is self-occupied:
  • ARV = 700 sq ft x 1 x 0.4 = 280
  • Property Tax = 280 x 9% = ₹25.20
  • Total Tax = Property Tax + additional taxes and cess (as applicable)

Know About Patna Property Tax Payment

Since Patna is a part of Bihar, the Bihar Property Tax Payment rule and payment method will be the same. 

Bihar Property Tax: Contact Details

For queries regarding Bihar property tax, you can contact the Patna Municipal Corporation using the following details:

• Phone Number: 0612-2223791
• Email: pmcprda@gmail.com or patnamc-bih@gov.in

Physical Address: Patna Municipal Corporation, Second Floor, Block-C, Maurya Lok Complex, Budh Marg, Patna, Bihar – 800001.

Frequently Asked Questions (FAQs)