The Government has published draft Haryana Municipal Corporation (Amendment) Bill, 2021 on 3rd March, 2021. The amendment provides that the property tax payable by the owner or occupier of a building or land in the municipal area, calculated depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors, method of calculation and the rates for application be such, as the Government shall, by notification in the Official Gazette specify.
The rates of tax may be different for different types of properties like residential, non-residential or commercial, industrial, institutional etc. and may be at flat rate or at a graded scale; and in all cases, those shall be the floor rates and the Corporation may increase the rates prospectively at any time.
