Mizoram Property Tax

Property tax is a tax levied by the governing authority of the jurisdiction at the municipal level. The Revenue Department of the Municipal body is responsible for the administration of the property taxation for the respective urban local bodies. Property tax applies to all vacant lands and properties within Municipal corporation limits. The taxation system has been made mandatory by the Government for anybody who owns property in Mizoram. In this article, we look at the various aspects of Mizoram Property Tax in detail. Know more about Professional Tax in Mizoram

Mizoram Municipalities Act, 2007

The regulations under this act apply to serves the assessment of tax collected from the Municipal Corporation. Taxes would be payable in according to the rates fixed under Section 148 of the Act on the basis of annual value. According to this Act, the taxes are payable with the rates fixed under section 148 of the Act based on the yearly amount. Rebates shall be admissible in annual value and payable taxes in according with the provisions prescribed in the Act. Following the provisions in this Act, the deductions shall be admissible in annual value and payable taxes.

Purpose of Property Tax The urban local body will assess the land and collects the property tax. The collected taxes will be for the jurisdiction department in which the property is situated. The services for which the collected money are used for facilities such as education, library construction, sewer improvements, road and highway constructions, repairing roads, fire service and other services that highly benefit the concerned jurisdiction. The municipality would also allot a Property Number to every owner of the property and link the property number to the UPIN. The property number would comprise the following fields, as explained above,

Ward Code
Local Council Code
Ownership Code
Property Serial Number

Each property owner shall quote the UPIN for any communication with the municipality, for submission of property tax returns, for submission of taxes, for replying to notices, for applying to any service from the municipality.

Calculation of Property Tax

Property taxes are computed from a percentage of the assessed value of the property. Property taxes are calculated using the amount and location of the property or land. The tax assessors will value the property/ land and charge an appropriate rate from the property owners using the standards set by the government authorities. Mizoram Municipal Corporation allows its users to calculate property tax online by entering the area, locality, usage, type, total plinth area and age of the property. Property tax rates of Mizoram Municipal Corporation can be accessed using this link.

Documents Required

The below following are the document checklist for the payment of property tax or house tax online.

Copy of the assessment order
Receipt of the updated property tax bill.
Occupancy Certificate.

Procedure for Paying Property Tax – Offline Method

In Mizoram, the applicants must follow the following steps to pay their property tax by submitting the application form in the concerned authority.

Approach the Municipal Cooperation

Step 1: Firstly, the applicant has to visit the municipalities/ commune panchayats of UT of Mizoram. Step 2: Select any of the options from Pay By Challan at Bank, Pay by Challan at ULB, Pay at ULB Counter. If Pay By Challan at Bank tab is selected, then click on the Bank Name. Note: You can also download the Self-Assessment of Property Tax application form the official web portal of Mizoram Property Tax. The property tax application form is reproduced below for your ready reference.
Step 3: In drop-down list names of those banks are available where the user can visit and make the payment. (Bank decided by Corporation/ Council/ Panchayat).

Fill out the right credentials

Step 4: You have to fill the application form with appropriate details without any errors. Provide the given information in the application form. Step 5: Print the Challan and visit your respective Corporation/ Council/ Panchayat or Bank with the Challan to make the payment.

Attach Documents

Step 6: The hard copies of the scanned documents should be submitted at the specified counters of Corporation/ Council/ Panchayat.

Submit the Application Form

Step 7: After completing your application form, you have to submit the application form.

Penalty for Non-Payment of Property Tax

Non-payment of property tax can incur a hefty penalty in the hands of the landowner. Late payments towards property tax may attract interest at the rate of 5 to 20 per cent on the payable sum, depending upon the relevant policies.

Filing of Return

The owner of any property, whether actually occupying or using or otherwise, and irrespective whether the property is in the exempted category or not, shall furnish to the Executive Officer of the municipality, before 30 June of every "Assessment year for Property Taxation", a return to be named as Self-Assessment Return of Annual Property Value and Property Taxes in Form PTMR 8. Upon submission of the self-assessed Return of Annual Property Value and Property Taxes, the municipality shall acknowledge the receipt of the Return. Persons submitting returns through electronic mode would receive the system-generated acknowledgement. The acknowledgement of the return provided by the municipality would also provide a computer generated Challan to facilitate payment of taxes by the person.

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Frequently Asked Questions

Common questions about Mizoram Property Tax: Rates, Calculation & Payment.

Property tax in Mizoram is a tax levied by the governing municipal authority on all vacant lands and properties within the municipal corporation limits. It is mandated by the government for anyone who owns property in the state.

The purpose of property tax is to collect funds that will be used by the urban local body for providing various facilities and services to the jurisdiction where the property is located. These include education, libraries, sewer improvements, road construction and maintenance, fire services, and other public amenities.

Property tax in Mizoram is calculated as a percentage of the assessed value of the property. The tax assessors value the property based on its area, location, usage type, total plinth area, and age, and then charge the appropriate rate set by the government authorities.

The documents required for paying property tax in Mizoram include a copy of the assessment order, an updated property tax bill, and an occupancy certificate.

Yes, Mizoram Municipal Corporation allows property owners to calculate and pay their property tax online by entering details such as area, locality, usage type, total plinth area, and age of the property.

To pay property tax offline in Mizoram, property owners need to visit the respective municipal corporation, fill out the Self-Assessment of Property Tax application form, print the challan, and make the payment at the designated bank or counter.

Yes, non-payment of property tax in Mizoram can incur a hefty penalty in the form of interest charges ranging from 5% to 20% on the payable amount, depending on the relevant policies.

In Mizoram, property owners must file a Self-Assessment Return of Annual Property Value and Property Taxes (Form PTMR 8) before June 30th of every assessment year for property taxation.

Upon submission of the self-assessed return, the municipality will acknowledge the receipt and provide a computer-generated challan to facilitate payment of taxes by the property owner.

The property tax rates of Mizoram Municipal Corporation can be accessed through the official website or portal, which allows users to calculate their property tax by entering relevant property details.