Manipur Municipality Property Tax Board

The Manipur Municipality Property Tax Board was established under the Manipur Municipality Act 1994. Formerly known as Holding Tax in Manipur, Property Tax was renotified by the Government of Manipur as required under Section 208 of the Manipur Municipalities Act, 1994 (Act no. 43 of 1994). The Manipur Municipality Property Tax Board was assigned the task of formulating rules for implementing Property Tax collection in the Imphal Municipality Area and the 26 Urban Local Bodies (ULBs) of Manipur state.

Officially published on 22-08-2020 in the Manipur Gazette Extraordinary No. 127 and on the website of the Manipur Urban Development Agency (MUDA), the state Government, in exercise of the powers conferred by Section 208 read with Section 83 of the Manipur Municipalities Act, 1994, made the Manipur Municipalities Property (Tax Rules) 2019 for the assessment and collection of Property Tax in Municipal Corporations, Municipal Councils, and Nagar Panchayats constituted in the State of Manipur under section 3 of the Manipur Municipalities Act 1994, based on the unit area method, thereby ensuring self-assessment methods of property taxation.

The Manipur Municipal Property Tax Board (MMPTB) is a vital regulatory body overseeing property taxation within the municipalities of Manipur, India. Established to ensure equitable and efficient tax administration, MMPTB plays a crucial role in generating revenue for municipal services and infrastructure development.

MMPTB's responsibilities include assessing, collecting, and managing property taxes across its jurisdiction. This involves evaluating properties to ascertain their taxable value, collecting taxes from property owners, and maintaining precise records of assessments and payments. Through these efforts, MMPTB ensures sustainable funding for essential municipal services such as sanitation, street lighting, road maintenance, and public health initiatives.

Furthermore, MMPTB upholds accountability and transparency in tax administration, providing a platform for property owners to address grievances and disputes regarding tax assessments. By adhering to due process and legal standards, MMPTB fosters trust among stakeholders.

In addition to its regulatory role, MMPTB conducts public outreach and educational programs to inform property owners about their tax obligations and rights. These initiatives promote tax compliance and civic engagement within the community.

Moreover, MMPTB collaborates with government agencies, local authorities, and stakeholders to develop effective tax policies aligned with the evolving needs of urban areas in Manipur.

Overall, MMPTB serves as a cornerstone of municipal governance, facilitating sustainable development and prosperity in urban communities through efficient property tax administration and revenue management.