Which should be a part of property tax assessment – carpet area or plinth area?
An application was filed with the Coimbatore municipal corporation under the Right to Information (RTI) Act seeking to know the details about the calculation of the property tax.
A total of 11 questions were asked in the RTI query which included ‘Does the car park area in stilt floor attract property tax?’, ‘Is carpet area excluding balcony used or plinth area?’, ‘How property tax is calculated for buildings?’, etc.
The reply provided by the Assistant Commissioner, Revenue of the corporation stated that the MC adhered to the Coimbatore City Municipal Corporation Act, 1981 for calculating property tax. It also stated that while assessing the property tax type, utility and age of the building, the car parking on the stilt floor and the plinth area (outer to outer plinth area) including the balcony are taken into account.
However, people claim that sections 122 and 123 of the Coimbatore City Municipal Corporation Act state that that only the carpet area and not plinth area has to be taken into account while calculating the property tax and thus the corporation should take only the carpet area into account in the tax assessment.