Understanding the Tax Filing System in Karnataka for Apartments, Plots, Farmlands, and Independent Houses
Taxation plays a vital role in the governance and development of any state. In Karnataka, the property tax system is well-structured and managed primarily by urban and rural local bodies such as Bruhat Bengaluru Mahanagara Palike (BBMP), Municipal Corporations, Panchayats, and Revenue Departments. Whether you’re a homeowner, plot investor, farmland holder, or own an apartment, understanding the property tax filing system in Karnataka is essential for compliance and smooth ownership.
In this blog, we explore the tax system history in Karnataka, how different property types are taxed, the types of Khata registration, and links to government portals for filing and verification.
🏛️ A Brief History of the Tax System in Karnataka
Karnataka’s property tax system has evolved over decades. Earlier, taxes were levied on the annual rental value of properties. However, post the Karnataka Municipal Corporations Act, 1976, and subsequent amendments, most urban bodies, especially BBMP, transitioned to the Unit Area Value (UAV) system in 2008, which calculates taxes based on the expected returns from a property rather than its rental income.
Milestones in Karnataka’s Tax System:
- Pre-2000: Manual assessments based on arbitrary rental values.
- 2008: BBMP adopts the Unit Area System for tax collection.
- Post-2010: Digitization of tax records and online portals introduced.
- 2023–2024: Integration of GIS mapping with property records and tax portals.
🏢 Tax Filing System for Apartments
Apartments are taxed based on the built-up area, zonal classification, usage type (residential/commercial), and year of construction. Owners must file property taxes annually.
How It Works:
- Tax is assessed using BBMP’s Self Assessment Scheme (SAS).
- Calculations are done using Unit Area Value multiplied by built-up area.
- Tax includes:
- Property Tax
- Solid Waste Management Cess
- Library Cess (in some regions)
Filing Process:
- Visit the official BBMP Tax Portal
- Select your property type and enter the PID (Property Identification Number) or SAS Application Number
- Make the payment via UPI, net banking, or card.
Note: Owners of flats in societies must ensure taxes are paid individually unless managed by the association.
🏞️ Tax Filing for Plots (Vacant Land)
Vacant plots, whether residential or commercial, also attract property tax.
Taxation Rules:
- The rate is lower compared to constructed properties.
- If the plot is fenced or gated, it might be considered semi-developed and taxed slightly higher.
- Agricultural exemption is applicable if land is classified as farmland.
Where to File:
- For urban plots: BBMP or local municipal websites.
- For rural plots: Visit the local Taluk Office or Panchayat Office.
🚜 Farmland Taxation System
Farmlands in Karnataka are taxed under a different regime. If the land is used exclusively for agriculture, it often qualifies for tax exemptions or lower tax slabs.
Key Points:
- Tax is levied based on acreage and crop productivity (not on land value).
- Assessment and tax filing is managed by the Revenue Department.
- Mutation and record maintenance is done via Bhoomi RTC system.
Filing & Record Link:
- Visit the official Bhoomi Portal: https://landrecords.karnataka.gov.in
🏠 Tax System for Independent Houses
Independent homes are assessed similarly to apartments but include land + building calculation.
Components of Tax:
- Property Tax
- Cess charges (SWM, Library)
- Penalties (if not paid on time)
Owners must ensure they enter the correct dimension, zone, and usage type when filing. If the house is rented out, the tax rate is slightly higher.
Filing Platform:
- BBMP Jurisdiction: https://bbmptax.karnataka.gov.in
- Other cities: Check the Municipal Corporation of your city (e.g., Mysuru, Hubli-Dharwad)
🧾 Khata Registration and Its Types in Karnataka
Khata is an official document certifying that a property is legally recorded in the local municipal records. It’s essential for paying property tax, applying for loans, and getting approvals.
1. A Khata (Regular Khata)
- Issued to properties that meet all bylaws and have proper approvals.
- Owners can apply for building licenses, bank loans, etc.
2. B Khata (Irregular/Revenue Khata)
- Issued to properties that don’t meet all regulations.
- Owners can pay tax but can’t get official building plans sanctioned.
3. E Khata (Electronic Khata)
- Digital version of A Khata; linked to online services.
- Useful for new property buyers and digital verification.
Check or apply for Khata here:
👉 BBMP Khata Services
🖥️ Government Portals for Property Tax & Land Records
| Purpose | Portal | Link |
|---|---|---|
| BBMP Property Tax | BBMP Tax System | https://bbmptax.karnataka.gov.in |
| Property Records | Bhoomi Land Records | https://landrecords.karnataka.gov.in |
| Khata & PID | BBMP Khata Services | https://bbmp.gov.in/en/web/guest/khatha-services |
| Bangalore One Services | Tax, Bill Payments | https://www.bangaloreone.gov.in |
📝 Important Tips Before Filing Property Tax
- Double-check your PID or SAS Application Number.
- Pay before the due date to avoid penalties (usually April–May).
- Always verify your Khata status before resale or purchase.
- Keep soft and hard copies of acknowledgment receipts.
- Cross-check GIS-mapped locations if buying a new property.
🔍 Conclusion
Understanding the property tax filing system in Karnataka is crucial for every property owner. Whether it’s a flat in Bangalore, a plot in Mysuru, a farmland in Chikkamagaluru, or an independent house in Mangalore, staying compliant with tax regulations ensures peace of mind and better resale value.
The digitalization of services, such as the Bhoomi Land Records and BBMP Tax Portals, has made it convenient for property owners to handle tax payments, Khata applications, and record verification from the comfort of their homes.
For further information, always refer to official Karnataka government portals and consult your local revenue officer for specific clarifications.