ANNEXURE - I
Table - I UNIT AREA VALUE (UAV) FOR ASSESSMENT OF RESIDENTIAL PROPERTY WITHIN BRUHAT BANGALORE MAHANAGARA PALIKE JURISDICTION The category & description of property is mentioned in column (1) status, whether tenanted or owner occupied is mentioned in column (2) and the zonal classification and the unit area value of the zones are mentioned in column (3).
UNIT: PER SQ. FOOT / PER MONTH
Column 1 Column 2 Status Category Description of the property (including apartments) with sub category Whether tenanted or owner occupied Tenanted Owner RCC or Madras terrace and where the flooring of the entire house is either cement or red oxide flooring. See condition (ii) below Tiled/Sheet of all kinds. III Owner All hutments, House built / allotted for the poor by the government under any scheme, all houses declared as slum by the Karnataka Slum Clearance Board or the Commissioner Bruhat Bangalore Mahanagara Palike having a built up area less than 300 square feet and self-occupied Special Category: 1.50 1.25 1.00 0.80 0.50 0.40 Tenanted Column 3 Zonal Classification and unit area value per square foot (sft) Zone A Zone B Zone C Zone D Zone E Zone F
RCC or Madras terrace Buildings
5.00 2.50 4.00
4.00 2.00 3.50
3.60 1.80 3.00
3.20 1.60 2.50
2.40 1.20 1.60
2.00 1.00 1.40
Annual composite tax (Lump sum) of Rs.80.00 + Cess.
Annual Composite tax (Lump sum) of Rs.160.00 + Cess
Annual Composite tax (lump sum tax) for properties falling under the 110 villages added to BBMP subject to following conditions:
Owner occupied ordinary village houses. See conditions (iv) Extent: Houses with built up area including covered Lump sum rate car park area Less than 300 sft Rs.100.00 + Cess More than 301 sft but less than 500 sft Rs.250.00 + Cess More than 501 sft but less than 1000 sft Rs.500.00 + Cess More than 1001 but less than 1500 sft Rs.750.00 + Cess More than 1501 Sft Rs.1000.00 + Cess If the property is tenanted then twice the lump sum tax + Cess is applicable
(i) Based on the published guidance value in the year 2000 area/streets under the ARV-SAS scheme were classified into A to F Zone. The present Zonal classification under Unit Area Value is also classified as A to F Zones. However, if an area/street that is now been classified has moved to more than one higher zone then such change in zones shall be restricted to the value (rate) of the immediate next higher zone.
For example: If an area/ street under the SAS 2000 was classified under F Zone, but in the present notification is classified in D Zone, then such area/street shall be restricted to the value (rate) of E Zone and not the value (rate) of D Zone. This concession is available only for the current block period. (ii) Only if the entire flooring of house is either of cement or red oxide flooring then such houses shall fall under category II. If the house has mixed flooring i.e partly cement or red oxide flooring and partly mosaic, tile, granite, marble etc, then category I is applicable and not category II. Houses that are partly RCC and partly tiles/sheet may calculate the portions separately and apply the UAV applicable. Under special category V, the lump sum tax is applicable only for ordinary village houses and not for those houses, villa and apartments that have come up in layouts approved by Local Planning Authorities or developed by Bangalore Development Authority, Karnataka Housing Board or any private layout developed. For houses and apartments come up in such layouts, property tax shall be computed on the basis of the rate prescribed for the zone under which the property falls. For covered or stilt parking area tax may be computed at 50% of the unit area value fixed for the respective category of building, zone and status i.e. tenanted or owner occupied. In respect of apartment/flats...
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