Property Tax in Kerala State

(A) Rate of Basic tax

Period	Panchayath	Muncipality
Till 31.3.88	Rs.0.05/ are	Rs.0.05/ are
1.4.1988 to31.3.1993	Rs.0.25/ are	Rs.0. 50/ are	Rs.1.00/ are
1.4.1993 to 31.3.1998	Rs.0. 50/are	Rs.1.00/ are	Rs.2.00/are

From 1.4.1998 the rate is as follows

Area	Extent	Rate
Corporation	Up to 2 are	Rs.2.00per are
Corporation	Above 2 are	Rs.4.00per are
Muncipality/ Township	Up to 6are	Rs.1.00per are
Muncipality/ Township	Above 6 are	Rs.2.00per are
Panchayath	Up to 20 are	Rs.0.50per are
Panchayath	Above 20 are	Rs.1.00per are

(B) Rate of Building tax (In Rupees)

Plinth Area	Grama panchayat other than Spl Gr Grama Panchayat	Spl gr Panchayat/ Town Panchayat/Muncipal Council	Mun Corp
Resi. Buildings
upto 100 sq mts	Nil	Nil	Nil
Above 100 sq mts but not exceeding 150 sq mts	750	1350	2025
Above 150 sq mts but not exceeding 200 sq mts	1500	2700	4050
Above 200 sq mts but not exceeding 250 sqmts	3000	5400	8100
Exceeding 250 sqmts	3000 +600 every addl 10 Sqmt	5400 + Rs.1200 every addl 10 sq mts	8100 + Rs.1500 every addl 10 sq mts
Other building
Not exceeding 50 square metres	Nil	Nil	Nil
Above 50 square metres but not exceeding 75 square metres	750	1500	3000
Above 75 square metres but not exceeding 100 square metres	1125	2250	4500
Above 100 square metres but not exceeding 150 square metres	2250	4500	9000
Above 150 square metres but not exceeding 200 square metres	4500	9000	18000
Above 200 square metres but not exceeding 250 square metres	9000	18000	27000
Exceeding 250 square metres	9000 plus Rs.900 for every additional 10 sq.mt	18000 plus Rs.1800 for every additional 10sq.mt	27000 plus Rs.2250 for every additional 10sq.mt

(C) Luxury Tax

An amount of Rs.2000/- shall be charged as Luxury Tax annually on all residential buildings having a plinth area of 278.7 m2 or more and completed on or after with first day of April, 1999. The Luxury tax have to be paid in advance on or before the 31st day of Marc, every year. Plinth area under the Kerala Building Tax Act means the area included in the floor of a building and where a building has more than one floor the aggragate area included in all the floors together.

(D) Rate of Plantation tax

Sl. No.	Extent	Rate
1	Total plantation area below 2 hectares ( except areca nut and coconut)	No tax
2	Areca nut and coconut plantation area below 4 hectares	No tax
3	Total plantation area between 2 and 4 hectares (Except areca nut and coconut)	Rs. 100 for each hectare above 2 hectares.
4	Total plantation extent between 4 and 8 hectares	No tax for area up to 2 hectares (Except for areca nut and coconut) Rs. 150/- for remaining each hectares. No tax for Coconut and areca nut for area below 4 hectares above it Rs. 150/- for each hectares
5	Total plantation area between 8 and 15 hectares	Rs. 350/- for each hectares above 2 hectare. Rs. 250/- for each hectare above 4 hectare for areca nut and coconut plantation
6	Total plantation area above 25 hectares	Rs. 350/- for each hectares above 2 hectare. Rs. 350/- for each hectares above 4 hectares for coconut and areca nut plantation.

(E) Agricultural farmers’ welfares fund

Up to 50 Ares	Nil
50 Ares -75 Ares	Rs. 10
75 Ares – 1 lakh	Rs. 15
Remaining each hectares and its parts	Rs. 15 each

(F) Rate of Maps and Copy of Registers

1. Village Map (Litho) (For one Sheet)	Rs.200/- +10%ST
2. Resurvey Block Map (For one Sheet)	Rs.200/- +10%ST
3. Taluk Map	Rs.200/- +10%ST
4. District Map	Rs.200/- +10%ST
5. FM Sketch (For one Sheet)	Rs.150/- +10%ST
6. Land Register (For One Subdivision)	Rs.75/-
7. Settlement Register (For One Subdivision)	Rs.75/-
8. BTR (For One Subdivision)	Rs.75/-
9. Co-relation Statement (For One line)	Rs.50/-
10. Kerala Map (Computer Print)	Rs.700/-