Property tax is typically paid by the proprietor of the property. The individual occupying the property may or may not be its owner, with the owner commonly being the registered proprietor. This encompasses various entities, including individuals, families, businesses, and other entities, possessing ownership of property such as land and buildings. Such property can encompass residential, commercial, or mixed-use purposes.

In the context of property tax, the definition of property encompasses any structure such as buildings, apartments, houses, premises, huts, masonry buildings, or public buildings, utilized for residential, institutional, commercial, industrial, charitable, mixed-purpose, or any other designated purpose. Additionally, it includes the corresponding land associated with any aforementioned building, apartment, or other structure.

Yes, even though you are not generating any income from your property you are still liable to pay property tax for the property.

The term "vacant house property" typically denotes a constructed building or house that is presently unoccupied for any purpose, whether residential or commercial. Property tax remains applicable to vacant house properties, irrespective of whether they are self-occupied or rented out to others. However, regulations can diverge considerably from one area to another.

Both or all the parties involved in the dispute will be responsible in paying the property tax.

Annual Property Value of a let-out/rented property is equal to the sum of the following:

Annual Property Value = APV of vacant land/land appurtenant to building + APV of covered area

(i.e., the annual property value is equivalent to the sum of the APV of Vacant Land/Land appurtenant to building and APV of Covered area)

APV of vacant land/land appurtenant to a building = Area x Unit Area Value of vacant land x Multiplicative Factors

APV of Covered Area = Area x Unit Area Value of covered area x Multiplicative Factors

Deductions/Rebates on the Property Tax can be availed on following conditions:

1. For “Advance deposit of Tax”, and if such deposits are more than 75% of the tax dues determined at the time of filing the self-assessment return of annual property value and property tax.
2. For option to pay the entire tax in one instalment before 30th June or in case of first-time assesses who pays the entire sum in one instalment.
3. For option to pay the entire tax in two instalments before 30th June and 31st December of the assessment year.
4. For option to pay the entire tax in four instalments before 30th June to 31st December and 28th/29th February of the assessment year.
5. Private schools, Colleges, Universities, Hostels and Any other educational/training institutions.
6. As may be notified by the government from time to time.

Annual Property Value of a self-occupied property is equal to the sum of the following:

Annual Property Value = APV of vacant land/land appurtenant to building + APV of covered area

(i.e., the annual property value is equivalent to the sum of the APV of Vacant Land/Land appurtenant to building and APV of Covered area)

APV of vacant land/land appurtenant to a building = Area x Unit Area Value of vacant land x Multiplicative Factors

APV of Covered Area = Area x Unit Area Value of covered area x Multiplicative Factors

Deductions/Rebates on the Property Tax can be availed on following conditions:

1. For “Advance deposit of Tax”, and if such deposits are more than 75% of the tax dues determined at the time of filing the self-assessment return of annual property value and property tax.
2. For option to pay the entire tax in one instalment before 30th June or in case of first-time assesses who pays the entire sum in one instalment.
3. For option to pay the entire tax in two instalments before 30th June and 31st December of the assessment year.
4. For option to pay the entire tax in four instalments before 30th June to 31st December and 28th/29th February of the assessment year.
5. Private schools, Colleges, Universities, Hostels and Any other educational/training institutions.
6. As may be notified by the government from time to time.

For any property that was self-occupied for a part of the year and let-out for the remaining part, the property tax will be calculated as follows:

Total Property Tax Payable for the year = Property Tax for the property that was self-occupied for the part of the year + Property Tax for the property that was let-out for the part of the year

If a part of the property is self-occupied and the rest is let-out, the property tax will be calculated as follows:

Total Property Tax Payable for the year = Property Tax for the property that is self-occupied + Property Tax for the property that was let-out.

Pursuant to the stipulations outlined in subsection (1) of section 92 and section 77 of the Manipur Municipalities Act, 1994, certain properties are exempt from inclusion in the assessment of annual property values. The roster of exempted properties will be periodically announced by the Government.

Understanding the intricacies of property tax calculation is imperative for property owners to fulfill their tax obligations accurately. Presented below is an exhaustive guideline elucidating the process of property tax calculation in Manipur:

1. Comprehending the Property Tax Rate:

In Manipur, the property tax rate is computed as 8% (as notified from time to time) of the Equivalent Annual Property Value (APV) of the property. This 8% encompasses the following components:

1. Tax for general purposes on land and buildings = 5%
2. Tax for street lighting = 1%
3. Tax for general conservancy = 2%

2. Determining the Annual Property Value (APV):

The Annual Property Value (APV) is the aggregate of the APV of vacant land/land appurtenant to a building and the APV of covered area.

APV of vacant land/land appurtenant to a building = Area x Unit Area Value of vacant land x Multiplicative Factors

APV of Covered Area = Area x Unit Area Value of covered area x Multiplicative Factors

2.1 Components of APV Calculation:

Area: Represents the area covered by vacant land/land appurtenant to the building or the covered area of the property, measured in square feet.

Unit Area Value (UAV): UAV is the value in Rupees per square foot of a property in a specific area/category within the municipality. It considers the extant Minimum Guidance Value (MGV) as decided by the State Government for different categories of municipal areas such as Category A, B, C, etc., for both covered and vacant areas.

2.2 Multiplicative Factors:

These encompass Location, Structure, Ownership and Usage, and Age factors, detailed as follows (Please refer to ULB notifications for more details on the values of the Multiplicative Factors):

1. Location Factor: Determined based on road classification.
2. Structure Factor: Based on building height and classification.
3. Ownership and Usage Factor: Differentiated by property ownership and usage type.
4. Age Factor: Determined by property age.

Special Considerations for Vacant Land:

Multiplicative factors for vacant land/land appurtenant to a building include specific considerations subject to exemptions as notified by the State Government. Regarding the Age factor of covered areas declared as Heritage Property by any authority such as the Government of Manipur or organizations like UNESCO, a value of zero will be assigned.

Grasping the complexities involved in calculating property taxes in Manipur necessitates careful consideration of various factors including area, unit area value, and multiplicative factors. By adhering to this guide, property owners can accurately ascertain their property tax obligations, thereby contributing to the region's infrastructure and services development. For further details and specific exemptions, individuals are advised to refer to notifications issued by the State Government.