Revenue Department is one of the important pillars of the Greater Chennai Corporation’s governance edifice. Major sources of income for Greater Chennai Corporation such as Property Tax and Profession Tax are collected by this Department. Property Tax continues to be the main source of revenue for the Greater Chennai Corporation since its inception. Apart from this, this department deals with the conduct of elections for Local Body. The department also attends to Parliamentary and Legislative Assembly election related works such as Summary revision, Intensive revision of electoral rolls, etc.
The functions of the Department are governed by the Tamil Nadu Urban Local Bodies Act (Amended) 1998. Section (except 89,90,95,96,105-107) the Tamil Nadu Urban Local Bodies Act (Amended) 1998 and Rule 254 to 349 of Tamil Nadu Urban Local Bodies Rules, 2023 deals with the rules and regulations of this department.
This department deals with the following subjects.
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Street Vendors, Local Body Elections, Census and Miscellaneous |
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The total strength of the staff is as follows:
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U/s 82(1) of Tamil Nadu Urban Local Bodies Act (Amended), 1998 and as amended in the year 2022, ‘the property tax shall be levied on all the lands, buildings, telecommunication towers and storage structures built on, or attached to, land within the municipality..
U/s 83(1) ‘every building shall be assessed together with its site and other adjacent premises occupied as an appurtenances thereto unless the owner of the building is a different person from the owner of such site or premises.
(2) The annual value of lands and buildings shall be deemed to be the gross annual rent at which they may at the time of assessment reasonably be expected to let from month to month or from year to year less a deduction, in the case of buildings, of ten per cent of that portion of such annual rent which is attributable to the buildings alone, a part from their sites and the adjacent lands occupied as an appurtenance thereto and the said deduction shall be in lieu of all allowance for repairs or on any other account whatever.
As per section 83 of Tamil Nadu Urban Local Bodies Act (Amended), 1998, concept of reasonable letting value has been adopted for arriving at Annual Rental Value and Half yearly tax for any property in the limits of Chennai City. The Monthly Rental Value is fixed based on the Basic Street Rate (per Sq. ft.) of the streets, built-up-area and usage such as Residential and Non-Residential of the buildings.
Method of levying Property Tax:
Property Tax is being levied based on the location and usage of the property. Based on the usage, assessments are categorized and tax levied for the properties. Basic Street Rate for each street and usage has been assigned.
As per the Govt. orders (G.O.Ms.No.53, MA&WS Department, dated 30.03.2022), the General Revision of property tax was taken up with effect from 1/2022-23 in the limits of Greater Chennai Corporation.(Council Resolution No.63/2022, dated 30.05.2022).
The categories of assessments are as follows:
Residential
Non-Residential
Industrial
Educational Institutions
Cell Phone Towers
Vacant Land
Combined Vacant Land and Building
Property tax for State Government properties
Service charges for Central Govt. properties
General method:
Half yearly tax = Plinth Area x Basic Street Rate x 135.408%
| Area | BSR | Rs. | ||
| Monthly Rental Value | Area(in sq. ft.) X Basic Street Rate | 100 | 1 | 100 |
| Annual Rental Value | MRV X 12 | 12 | 1200 | |
| Land Value (b X 10%) | 10% of ARV | 10% | 120 | |
| Building Value (b-c) | 90% of ARV (ARV - Land value) | 1080 | ||
| Maintenance (dX10%) | 10% of BV | 10% | 108 | |
| Building Value after maintenance (d - e) | Building Value - maintenance | 972 | ||
| Annual Value (c + f) | BV after maintenance + Land Value | 1092 | ||
| Property Tax(g x 12.40%) | 12.40% of AV | 135.40 |
20% rebate over the monthly rental value is allowed for residential and non-residential buildings for semi permanent structure roof buildings/Portions.
Vacant Land Tax:
Under Rule 266 (1) of Tamil Nadu Urban Local Bodies Rules 2023, ‘where there is any land without any building situated on it, except land used for agricultural purposes, within the municipal limit, the Commissioner shall determine the property tax payable for such land having regard to its location and the rate fixed by the Council subject to the minimum and maximum rates as recommended by the Government from time to time.
(2) where there is any land with a building situated within the municipal limit, and if the extent of land left vacant exceeds twice the plinth area of the building, the Commissioner shall levy vacant land tax on such vacant land which exceeds twice the plinth area of the building along with the property tax at the rate fixed by the Council.
Example:
Area |
BSR |
Rs. |
|||
a |
Monthly Rental Value (Area X BSR) |
Permanent |
1000 |
1.00 |
1,000 |
b |
Annual Rental Value/Annual Value |
MRV X 12 |
1000 |
12 |
12,000 |
c |
Property Tax |
12.40% of AV |
(b X 12.4%) |
1,488 |
|
Vacant land tax exceeds twice the plinth area
If the owner constructed building in ground floor & first floor with 400 square feet in each floor having land extent of 1000 square feet, the vacant land tax for the balance area (Total area = 1000 sqft less 400 x 2 = 800) of 200 sqft will be levied.
Half Yearly Property Tax:
Half Yearly Property Tax for any property is calculated as percentage of Annual Rental Value as per table given below:
| General Tax | Education Tax | Library Cess | Total |
| 9.00% | 2.50% | 0.90% | 12.40% |
U/s 91 of Tamil Nadu Urban Local Bodies Act, 1998, the Council may levy Education Tax within its area not exceeding five per cent of the annual value.
Library cess: 10 paise per Rupee as per the G.O.No.92, Education Department (K1) dated 23.04.2008.
Furnishing of Return:
As per Section 82 of Tamil Nadu Urban Local Bodies Act (Amended), 1998 and Rule 256 of Tamil Nadu Urban Local Bodies Rules 2023, the owner or occupier shall furnish return within thirty days from the date of completion or occupation to the Commissioner for assessment and re-assessment of the land, buildings, telecommunication towers and storage structures.
Whenever tax is levied or revised by GCC, the records shall be updated by CMWSSB automatically.
Penalty:
In case of failure to furnish return as per Section 82 (2) and (3) of Tamil Nadu Urban Local Bodies Act(Amended), 1998, the assessees are liable to pay penalty upto Rs. 2,000/- (or) 5% of the property tax determined, under 82(6) of Tamil Nadu Urban Local Bodies Act(Amended), 1998.
The applicant is required to submit the following documents along with the duly filled in application:
1. Copy of the title deed/registered property documents and link documents,
2. Copy of the approved building plan, if available,
3. Copy of construction completion certificate, if available,
Property tax is collected by extensive use of information technology and initiating people-friendly measures by the Revenue Department at all levels.
Property tax collection is facilitated through the following various modes.
a) Online mode: Payment through GCC website by way of net banking, credit/debit card facility without transaction charges.
b) QR Code boards have been placed in all e-seva counters established by TACTV, Zonal/ Division offices of Greater Chennai Corporation and at the collection centers of CMWSSB and TNEB Offices.
c) Through Hand Held Devices of Tax Collectors with card swiping facility.
d) Through Mobile Applications: ‘Namma Chennai’ and ‘Paytm’.
e) Through walk-in-payment with selected branches of designated banks.
f) BBPS
g) Kiosk installed in Ripon Buildings by cheque/DD payments
h) Whatsapp No.94450 61913
i) NEFT/RTGS mode of collection: (The assessee may follow the given procedure and transfer the property tax through this mode and get the receipt for the transaction instantly)
Account Number: Property ID of assessee [13 digit(zzwww-----000)]
Name of Account: Greater Chennai Corporation
Bank: AXIS Bank
Branch: GCC
IFSC: UTIB0000GCC
For Govt. departments:
| Account Number | 171102000000767 |
| Name of the Bank | Indian Overseas Bank |
| Branch | Corporation of Chennai, Sydenhams Road, Chennai 600 003. |
| IFSC Code Number | IOBA0001711 |
| MICR Code of the Branch | 600020091 |
As per Rule 268 (2) of Tamil Nadu Urban Local Bodies Rules 2023, Five percent Incentive upto Rs.5,000/- per assessment will be granted to the assessees, who pay their property tax within 30 days of first month the half years i.e. 1st of April to 30th of April for first half year property tax and 1st of October to 31st of October for the second half year property tax. No incentive and no penalty for the buildings owned by State and Central Government Departments.
As per Rule 268 (3) of Tamil Nadu Urban Local Bodies Rules 2023, One percent simple interest per month will be levied for the payments made after the end of the first and second half years.
Name Transfer
Application shall be made in Form-3 with the registered documents. Documents to be submitted by the applicant:
1. Copy of the receipt for upto date payment of property tax and arrears,
2. Copy of the documents which confer the title of the property on the Transferee.
3. Encumbrance certificate from the Registrar’s office,
4. In case of transfer request by inheritance, the applicant is required to submit death certificate and Legal heir certificate.
Name transfer shall also be made by CMWSSB automatically once the name transfer is done by GCC. There is no need to apply for name transfer to CMWSSB.
Whenever the documents are registered with Registration Department with the property tax assessment number, the name transfer shall be made automatically in the records of GCC.
Profession Tax is being levied under u/s117-B(2) Tamil Nadu Urban Local Bodies Act, 1998 and the profession tax is being levied on the following categories:
Every company in transacting the business and every person is engaged actively or otherwise in any Profession, Trade, Calling and Employment within the limits of Greater Chennai Corporation has to pay the Profession Tax. For assessment of Profession Tax, assessee has to submit an application through online by visiting site www.chennaicorporation.gov.in → Citizen Portal → (if not registered) → Not registered → Citizen → Enter mandatory fields and create user name and Password → Create service request and to proceed to generated Profession tax certificate instantly or offline, for registration and Greater Chennai Corporation will assign a permanent number in the style of PTNAN.
Liability of the employer to declare slab wise employers or employees details.
| S.No | Half-Yearly gross Income (Rs.) |
Half yearly Profession Tax upto 31.03.2018 |
Half yearly Profession Tax w.e.f. 01.04.2018 |
Half yearly Profession Tax w.e.f. II/2024-2025 |
|
|---|---|---|---|---|---|
| 1 | Upto 21,000 |
--- |
NIL |
NIL |
NIL |
| 2 | 21,001 |
30,000 |
100/- |
135/- |
180/- |
| 3 | 30,001 |
45,000 |
235/- |
315/- |
425/- |
| 4 | 45,001 |
60,000 |
510/- |
690/- |
930/- |
| 5 | 60,001 |
75,000 |
760/- |
1025/- |
1025/- |
| 6 | Above |
75,001 |
1095/- |
1250/- |
1250/- |
a) Online mode: Payment through GCC website by a way of UPI payment, credit/debit card facility without transaction charges.
b) QR Code erected in a all e-seva counters established by TACTV, Zonal/ Division offices of Greater Chennai Corporation, CMWSSB and TNEB Offices.
c) Through Hand Held Devices of License Inspectors with card swiping facility.
d) Through NEFT, ECS, RTGS in favour of “Commissioner, Greater Chennai Corporation Profession Tax”, Account No.(Your PTNAN No. without - ), IDFC First Bank Limited, IFSC code IDFB0080101.
Online Self Assessment for Profession Tax new bookings is also enabled through GCC website.
The Company Tax is being levied U/s 91-A, of the Tamil Nadu Urban Local Bodies Act, 1998. The half yearly tax was revised 2/2023-24 based on the Council Resolution No.557/2023, dated 31.10.2023.
| Paid-up capital Lakhs of rupees | Half-yearly Tax (Rs.) | |
|---|---|---|
| A | Less than one | 300/- |
| B | One and more than one, but less than two | 600/- |
| C | Two and more than two, but less than three | 900/- |
| D | Three and more than three, but less than five | 1200/- |
| E | Five and more than five, but less than ten | 1500/- |
| F | Ten and above | 3000 |
a) In Online mode, payment through website by a way of credit/debit card facility without transaction charges.
b) QR Code erected in a all e-seva counters established by TACTV, Zonal/ Division offices of Greater Chennai Corporation, CMWSSB and TNEB Offices.
c) Through Hand Held Devices of License Inspectors with card swiping facility.
d) By NEFT
| Account Number | 50200041261122 |
| Name of the Bank | HDFC |
| Branch | Cenotaph Road, Teynampet |
| IFSC Code Number | HDFC0001216 |
| MICR Code of the Branch | 600240037 |
The Tamil Nadu Local Authorities Entertainments Tax Act, 2017 came into force w.e.f. 01.07.2017.
The Senior Revenue Officers working in the zones have been designated as “Entertainment Tax Officers”.
Proprietor – Licensee under Cinematograph, persons conducting amusement, recreation parlor, body of persons conducting tournaments and includes the Govt., any local Authority.
Any proprietor, who pays the tax on the basis of returns, shall, after getting registration, apply to the Entertainments Tax Officer atleast three days before the entertainment, furnishing details as to the date, time and nature of the entertainment and also the rates of payment for admission to it.
The proprietor of every amusement shall, within seven days before the commencement of the amusement, shall submit an application for registration.
The proprietor of every recreation parlour shall, within thirty days before the commencement of the recreation parlour, shall submit an application.
The Indian Premier League conducting any cricket tournament or the Board of Control for Cricket in India conducting the Champions League Twenty 20 Cricket Tournament shall, atleast thirty days before the commencement of the Cricket Tournament, shall submit an application for registration.
Entertainment Tax for Cinematograph
| Category | New Film | Old Film | New Film | Old Film | New Film | Old Film |
| w.e.f 27.09.2017 | w.e.f 16.10.2017 | w.e.f 07.05.2025 | ||||
| Tamil Language | 10% | 7% | 8% | 7% | 4% | 3.5% |
| Other Indian Language | 20% | 14% | 15% | 10% | ||
| Foreign Language | 20% | 20% | ||||
| Category of Entertainments | Quantum of Tax |
| Horse Race | 40% (add Rs.1/- per head) |
| ET on Amusement | 10% on each payment for admission |
| ET on Recreation Parlor | 20% on each payment for admission |
| ET on Cricket and other tournaments | 25% on each payment for admission |
a) In Online mode, payment through website by a way of credit/debit card facility without transaction charges.
b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.
c) By NEFT
| Account Number | 905028429 |
| Name of the Bank | ICICI Bank |
| Branch | Nungambakkam |
| IFSC Code Number | ICIC0000009 |
| MICR Code of the Branch | 600229003 |
Entertainments Tax for conducting drama in the premises of any institution or in any other places is exempted from the liability of entertainments tax payable.
No person shall carry on any trade or business mentioned in Schedules I,II,III or V in any place, whether public or private within the municipal limit without a licence granted by the Greater Chennai Corporation.
Where the trade or business relates to Schedule II, (except food retail and storage of goods) is to be carried out in a shop measuring areas up to 500 square feet and below, the Commissioner shall grant licence through self certification on the same day itself, through the citizen portal of Chennai Corporation (www.chennaicorporaion.gov.in)
The licence fee levied shall be collected for one year or two years or three years as options given of the licencee.
a) Online mode: Payment through website by a way of UPI payment, credit/debit card facility without transaction charges instantly.
b) QR Code erected in a all e-seva counters established by TACTV, Zonal/ Division offices of Greater Chennai Corporation, CMWSSB and TNEB Offices.
c) Through Licence Inspector of GCC
d) By NEFT
| Account Number | 50200041261273 |
| Name of the Bank | HDFC |
| Branch | Cenotaph Road, Teynampet |
| IFSC Code Number | HDFC0001216 |
| MICR Code of the Branch | 600240037 |
Single Window Committee
The traders (Eateries, Supermarket, Spa and other kinds of trades) shall apply for the trade licence through online (or) at Zonal Office and on placing before the “Single Window Committee” having members such as Health Department, Engineering Department, Representative from Police Department, Tamil Nadu Fire and Rescue Service, the licence applications shall be considered.
“NOC” from Police department is required for obtaining licence for Spa, Massage parlours and eateries.
No licence shall be granted for spa and massage parlours, unless the masseur or masseuse possesses a Therapist Training Certificate issued by any one of the Institution, such as a Vocational Training Center or a Skill Center recognized by the Central Government or State Government.
Greater Chennai Corporation has constructed several Community Centers for the use of the general public. The Community Centers are being allotted on daily rental basis with specific conditions at nominal rent. The capacity of the Community Center varies from 50 to 600 person.
75% discount from rent shall be given to the Officials/staff of the Greater Chennai Corporation and 50% discount from rent shall be given to the retired officials/staff of Greater Chennai Corporation (Council Resolution No.472/2023).
The following amount shall be collected from the applicant:
- Rent for the Community Center,
- GST on rent 18%
- Deposit amount will be refunded through online.
The public can view the availability of community centre in website and book through online mode under “First come First serve basis” (https://gccservices.in/communityhall).
The community centers shall be utilized by the Greater Chennai Corporation during the election process for conducting training classes to the polling officials and to accommodate CRPF personnel, during the natural calamities and for other administrative reasons.
Shopping Complex
Greater Chennai Corporation has constructed shopping complex for the use of general public and the shops have been allotted on rental/lease basis for a period three years. The monthly rent was increased by 15% every three years. The rent was revised by 15% w.e.f. 01.09.2023. The QR code boards have been placed in the shops rented out, so as to enable the traders to make payment of monthly rent online.
Auction floor price for auctioning of shops shall be fixed based on the actual rental value prevailing in the locality with such variations based on location of the shop in the market, demand, current vacancy levels, and infrastructure facilities available, as may be decided by the council.
The monthly rent shall be paid through the following modes:
1) Through Licence Inspector concerned,
2) At Zonal Office collection counter
3) Through online
4) Through RTGS
| Name | The Revenue Officer, Corporation of Chennai |
| Name of the Bank | HDFC |
| Account number | 50200041182583 |
| IFSC Code Number | HDFC0001216 |
| Branch | Cenotaph Road, Teynampet |
| Address | HDFC Bank Ltd., No.30, Cenotaph Road, Teynampet, Chennai 600 108. |
| City | Chennai |
| District | Chennai |
| State | Tamil Nadu |
| Contact number | STD Code 91 9840673333 |
| MICR Code | 600240037 |
Hoardings:
Licence should be obtained from Greater Chennai Corporation for the erection of Hoardings in the limits of Chennai City.
Every application made under rule 320, shall be scrutinized by a Single Window Committee constituted for the purpose, consisting of officers of Greater Chennai Corporation and a Traffic Police Officer and submit its recommendation to the Commissioner.
The grant of licence is dealt with by the Town planning section and the collection of fee is dealt by Zonal Senior Revenue Officers.(Proceedings of the Commissioner vide TP.D.C.No.A7/1025/2025, dated 16.05.2025).
Street Vending
As per the Government Orders G.O. (4D) No.46, MA&WS (MC.2) Department, dated 07.10.2025, 15 Town Vending Committees (TVC) have been constituted under the Chairmanship of the Regional Deputy Commissioners concerned for each zone under the Street Vendors (Protection of Livelihood and Regulation of Street Vending) Act, 2014.
The representations of the Street Vendors regarding issuance of ID cards for street vendors, certificate of vending shall be disposed of by this committee.
The Vending and no-vending zones shall be declared on the recommendations of the Town Vending Committees.
Local Body Elections
The Commissioner, Greater Chennai Corporation is the District Election Officer/Returning Officer for the conduct of local body elections. Under Rule 14 of the Tamil Nadu Urban Local Bodies Rules, 2023, the Tamil Nadu State Election Commission authorized the Revenue Officer, Greater Chennai Corporation for preparing and publishing electoral rolls in respect of Greater Chennai Corporation.
What is Property Tax?
Property Tax is a tax levied by the Urban Local Bodies for the land and buildings located in their jurisdictions.
Who has to pay property Tax?
The owner/occupier of the land and buildings has to pay property tax to the concerned Urban Local Bodies.
How property tax is calculated for the property?
Property Tax is calculated based on the extent of land, built-up-area of the property, usage and location of the property, i.e. Street/Area/Location/Ward/Zone.
When Property should be assessed for property tax?
As per Rule 256 (1) of Tamil Nadu Urban Local Bodies Rule, 2023, property tax should be levied within thirty days from the date of completion or occupation whichever is earlier.
When property Tax should be paid?
As per Rule 268 (1) of Tamil Nadu Urban Local Bodies Rules, 2023, the property tax shall be paid by the assessee within the half year i.e. for first half year from 01.04.XXXXX to 30.09.XXXX and for second half year 01.10.XXXX to 31.03.XXXX.
If the assessee has not paid the property tax within the stipulated period ....
One percent simple interest per month will be levied for the unpaid amount u/r 268(3) of TNULB Rules, 2023.
If any incentive being granted for the property tax payments ....
Five percent incentive for general tax component will be granted for the payments of property tax made by the assessees within 30.04.XXXX and 31.10.XXXX respectively for the first and second half year and the assessee may deduct the incentive and pay the remaining. It will be displayed in DCB.
Is the assessee eligible for Incentive for his/her part payment of property tax ?
No. Incentive is eligible only for the full payment of property tax.
Is any incentive and penalty levied for State and Central Government properties?
No.
Whether property un-assessed or under-assessed, Corporation will take any penal action?
If any property un-assessed/under-assessed is noticed by the Greater Chennai Corporation, the property tax shall be levied for such property as per Section 97 of Tamil Nadu Urban Local Bodies Act (Amended), 1998 and the penalty for non-submission of return shall also be collected.
What is the Basic Street Rate and How Property Tax is calculated for the property?
Property Tax shall be calculated based on the Basic Street Rate fixed for the each street. The property tax calculator and street details with BSR is provided in the GCC website. Anyone can get the property tax of the building by providing the area(in sq, ft.), usage(Residential/Non-residential) and by selecting Zone, Ward and Street details in Property Tax calculator.
Whether the assessee has to go and pay the property tax at GCC offices?
No. The assessee can prefer any one of the modes from the following and pay the tax without any hassle.
Account Number: Property ID of assessee [13 digit(zzwww-----000)]
Name of Account: Greater Chennai Corporation
Bank: AXIS Bank
Branch: GCC
IFSC: UTIB0000GCCWhether property tax for the commercial usage will be higher than the residential usage?
Yes.
How a citizen will get property tax assessment for his property?
The citizen can apply for assessing to his/her property for property tax at any one of the following offices:
a) By submitting his/her request at the Zonal Offices
b) Through Citizen Portal (https://erp.chennaicorporation.gov.in/e-portal/login.do)
The order copy may be downloaded in the GCC website – Online services – “Property tax – Download Notices”
Can assessee get the Zonal Office locations?
The address and contact number of Zonal Offices/Zonal Officers are available at GCC website.
What are the properties eligible for exemption from the payment of property tax?
Please refer, Section 87 of Rule 256 (1) of Tamil Nadu Urban Local Bodies Act, 1998.
What are the documents required for assessment of property tax?
Registered Title Deed in favour of applicant
Construction agreement(if it is flat)
Filled application Form – I (Available in GCC Website)
Approved Building Plan/Completion certificate (if available)
How the assessee can file his objections for his levied property tax if he/she considered it is wrong?
After the receipt of the Assessment Order(Notice), if the assesses not satisfied with the order, he/she may file an objection to the Deputy Commissioner(R&F)/Regional Deputy Commissioner concerned within fifteen days along with the required documents.
Whether the order issued by the Deputy Commissioner(Revenue & Finance)/Regional Deputy Commissioner is final?
No. If assessee is not satisfied the orders of the Deputy Commissioner(Revenue & Finance)/Regional Deputy Commissioner may file an appeal before the Taxation Appeal Committee within 30 days from the date of receipt of final order as per the provision of Rule 271 (1) of Tamil Nadu Urban Local Bodies Rules, 2023 and Section 100 (4) of Tamil Nadu Urban Local Bodies Act, 1998.
If a citizen purchased the old property in the limits of GCC, how the assessee name can be changed? How to apply? What are the documents required for it?
The Vendor/Purchaser should submit the return along with the following documents at the concerned Zonal Office for transfer of assessment within three months as per Section 82 (b) of Tamil Nadu Urban Local Bodies Act, 1998:
a) Copy of the Registered Title Deed.
b) Upto date property tax paid receipt
c) Encumbrance Certificate( if registration happened Three years before the submission period)
d) Filled application Form-3 (Available in GCC Website)
How to apply for transfer of property tax assessment under inheritance grounds?
The legalheir should submit the return along with the following documents at the concerned Zonal Office for transfer of assessment within one year as per Section 82 (c) of Tamil Nadu Urban Local Bodies Act, 1998:
a) Death Certificate of the assessee
b) Legalheir Certificate of the assessee.
c) Filled application form (Available in GCC Website)
How long it will take to get the Property Tax Transfer Assessment order?
Within Fifteen days the assessee can get the transfer assessment order if all the documents are submitted.
Whether any additional construction/modification should be informed to Greater Chennai Corporation for revision of property tax?
Yes. U/s 82 (2) (a) of Tamil Nadu Urban Local Bodies Act, 1998, any modification/additional construction, modification of usage in existing building should be informed to Greater Chennai Corporation for revision of property tax in Form-2. If the assessee had not filed the return within thirty days from the date of construction or occupation will be levied penalty upto Rs. 2,000/- or 5% of the property tax determined whichever is higher.
I am having Educational Institution, how my property will be assessed for property tax.
Educational Institutions (other than the Government, Government aided, run by local bodies) will be assessed under educational institution tariff. If any commercial portions in the premises will be assessed under Non-Residential Basic Street Rate.
I proposed to purchase Vacant Land in the limits of Greater Chennai Corporation. Whether I should pay any tax to GCC at what rate?
Yes. U/s 82 (6) (a) of Tamil Nadu Urban Local Bodies Act, 1998, Vacant Land Tax should be paid to Greater Chennai Corporation on square foot basis.
How long it will take to assess and issue assessment orders for property tax?
Property Tax orders will be issued usually within thirty days from the date of application.
If any amount paid as excess, how can I get back?
The excess amount paid by the assessee will be adjusted towards subsequent half years.
If any issues with regard to Tax how can a citizen contact the concerned?
The citizen can raise the complaint through Public Grievance and Redressal System at GCC website or contact through Toll Free number 1913 or can send the email to ro@chennaicorporation.gov.in.
I proposed to start industry in the limits of Greater Chennai Corporation. Whether I should pay property tax to GCC at what rate?
Yes. U/r 262 (2) (c) of Tamil Nadu Urban Local Bodies Rules, 2023, the property tax shall be levied at Industrial Basic Street Rate. As per Council Resolution No. 63/2022 dated 30.05.2022 and Council Resolution No.153/2024, Dated.: 24.08.2024 the applicant has to submit a license obtained from Directorate of Industrial Safety and Health (DISH) and TNEB Power Connection Tariff (III-B), to assess the property under Industrial BSR.
What is the provision to update my mobile number in my property?
You may update the mobile number in GCC website under OTP basis.
