Introduction

DIGIT Property Tax facilitate ULBs and citizens to automate the assessment/ re-assessment of property tax for a property and its demand billing and collection. It also enables the ULBs as well as citizens to process the transfer of title of a property in case of a sale, gift or will and captures the history of ownership.

Module Features

The main features of the product are as given below.

1. Completely automated assessment and re-assessment of property tax against a property.

   • Online self-assessment process

   • Integrated workflow for ULB staff to perform the check and approve.

2. Transfer of title (Mutation)

   • Online application

   • Integrated workflow for ULB staff to perform the check and approve.

3. Generating the demand

4. Collection of property tax through various modes (Cash, Cheque, POS (Credit/ Debit Card), NEFT/RTGS, Online - Through Payment Gateway)

5. Auto calculation of rebate, interest and penalty.

Module Ontology

State Level

1. Property Type

2. Property Sub Type

3. Property Usage Major

4. Property Usage Minor

5. Property Usage Sub Minor

6. Property Usage Detail

7. Construction Type

8. Ownership Category

9. Ownership Sub Category

10. Owner’s Special Category

11. Special Category Documents

12. Road Type

ULB Level

1. Unit Rate

2. Tax Rate

3. Interest Rate

4. Penalty Rate

5. Rebate Rate

6. Mutation Fee

Module Reports

1. Receipt Register

2. Cancelled Receipt Register

3. Demand Register

Introduction

The penalty is defined as an amount which is charged to the citizen in violation of any rule. There would be multiple penalties defined associated with different rules and acts. Penalty rate decides on how and what amount to be calculated for a penalty.

Within DIGIT, the calculation of the penalty amount is configurable at both the State & ULB level.

Data Table

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Identify all the different types of penalty amounts (by percentage/ by a flat amount) etc and fill them in the provided columns respectively.

5. Fill in the details of the financial year/ date from which the type of defined penalties will be applicable.

Checklist

The checklist is a set of activities to be performed one the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

Unit rates are also an important part of property tax. The property tax for a property is calculated on the area covered by the property. These unit rates could differ from ULB to ULB, Ward to Ward, Mohalla to Mohalla and then can be based on different parameters such as Road Type, Property Construction Type etc.

Data Table

The data given in the table is sample data.

Procedure

Data Definition

Steps to fill the data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Figure out on what boundary types are the property tax unit rates being defined and start filling that with its code and its name in English in the boundary code and boundary code name column.

5. In case there are more parameters on which the unit rates are being classified such as road type, construction type is being classified, start making a different column for the same starting from parameter 1, parameter 2…

6. Make sure you replace the column name from parameter 1 to the classification on which it is being classified.

7. At the end fill up the unit rates column.

8. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

Rebate is provided on early payments which are done in month April in every financial year at the rate of 5% when the property is paid fully up to prevailing financial year demand.`

Data Table

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Get the rebate rate and the amount involved with it.

5. Get the year and the end date for the rebate period.

6. Start filling the template from the right which is the rebate percentage and end it with the rebate end date.

7. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed one the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable.

Attachments

Introduction

In order to justify the Property Owner’s Special Category status, there are certain supporting documents that are required as the attachment of proof. These documents are crucial in terms of providing/ availing rebate on the property tax amount.

Data Definition

The data given in the table is sample data.

Procedure

How to fill data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Identify the “Owner Categories” that exists at a ULB/ State level.

5. Add the “Owner Type Code” respectively. The predefined format of the Owner Type Code only must be used from the “Owner Special Category” Master Sheet and not any random code. This will provide the base reference for the mapping of ownership type with the required documents.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

This checklist covers the activities which are specific to the entity.

Attachments

Introduction

The Owner’s Special Category represents those property owners whose property belongs to the “reserved” category as defined by the state. These special categories are entitled to a rebate in the property tax amount, as per the defined categories by a State/ ULB.

Data Definition

The data given in the table is sample data.

Procedure

Steps to fill data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Identify the “Owner Categories” that exists at a ULB/ State level.

5. Add the “Owner Type Code” respectively.

6. Add a description to the Owner Type Name, as per the required language.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

This checklist covers the activities which are specific to the entity.

Attachments

Introduction

The request to change in owners associated with a property in municipal record is known as mutation or transfer of title. To process this request and make the necessary changes in the property records ULBs charge for a fee which is calculated based on the fee defined based on a few parameters.

Data Table

Procedure

Data Definition

Steps to fill data

1. Download the data template attached to this page.

2. Refer to the ‘Data Definition’ section of this document to understand the headers in the template sheet, their data type, size, and definitions.

3. Reach out the person who shared the template for further details or to clear your doubts. Identify if the State/ULB has a provision for capturing pipe size for connections.

4. Identify usage wise mutation fee amount and fill into the given template.

5. Go through the checklist to verify the data. Make sure that each and every point mentioned in the checklist is covered.

Checklist

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

Taxes are calculated based on the type of property and differ for each type.

For example, a residential property could have a different rate than a non-residential property, which could differ from year to year.

The tax could be a general property tax or a new type of tax introduced.

Data Table

The data given in the table is sample data.

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Gather the details for all the types of properties and the type of taxes levied on them.

5. Start filling the type of tax and the property type from the first column and then start defining the rates and year of application.

6. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

Roads are constructed in order to facilitate the locomotion of people from a place to another.

The roads constructed in a state are classified into certain categories which could be on the basis of the width of the road, construction material or the function and location. Road type is one of the primary factor defining the unit rates and hence configuration is needed for the DIGIT module in order to describe the property and what are the taxes it could attract.

Data Table

Given below is the sample data table from the template in which the data has to be collected:

Please note that the values mentioned in the data table are sample values and the states are free to add/update according to their specific requirements.

Introduction

This is the amount which is calculated on percentage defined and collected from citizen if failed to pay the property tax demand on time. It is also called the late payment penalty.

Data Table

The data given in the table is sample data.

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Get the interest rate that is being levied over a period of time.

5. Get the year as well as the date from which this was brought in place.

6. Start filling the data from the interest rate followed by the rest of the details.

7. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

The Property Sub Type represents 2nd level classification to the and provides the option to further classify the property type in sub types. For example property type ‘Built-up’ is further classified into Independent House, A Flat In Apartment and Half Constructed Half Open and considered differently on tax calculation procedure.

Data Table

The data described in the above table is sample.

Procedure

Steps to fill data

1. Download the data template attached to this page.

2. Refer to the ‘Data Definition’ section of this document to understand the headers in the template sheet, their data type, size, and definitions.

3. Reach out to the person who shared the template for further details or to clear your doubts. Identify if the State/ULB has a provision for capturing pipe size for connections.

4. Identify all the property sub types applicable and fill into the given template.

5. Go through the checklist to verify the data. Make sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

There is no separate checklist is applicable to this entity.

Attachments

Introduction

The Construction Type refers to the list of Building construction types in the ULB limits considered for tax calculation.

DIGIT Property Tax system has certain pre-defined categories namely :

• Pucca

• Semi Pucca

• Kuccha

Data Table

The data described in the above table is a sample.

Attachments

Introduction

The first level of classification of a property based on its construction is defined as Property Type. Generally, the property is divided into two types :

• Built-up

• Vacant Land

Mostly these property types are fixed and commonly used in all the ULBs across the country. Hence this data is not needed anymore in the template.

Data Table

The data provided in the above table is sample.

Procedure

Steps to fill data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Identify the “Property Types” that exists at a ULB/ State level.

5. Collect the above information and feed it below the “Property Type Description” column accordingly. The Description of Property Type must be provided as per the language specified in the respective column.

6. Add the “Property Type Code” respectively against the identified Property Type(s).

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

There is no separate checklist applicable to this entity.

Attachments

Introduction

This is a further sub-classification of the ownership which details what is the ownership sub category, whether there is a single owner, multiple owner etc. . An example has been given in the attachments section of the page.

Data Table

The data has to be collected for all the subcategories of ownership type present in the state. Below mentioned is the table of the template that is being used to gather data:

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Download the data template attached to this page.

5. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

6. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts. First, get all the sub classifications for the listed category.

7. Get the codes and start filling the template.

8. Fill in the codes for the sub category in the 2nd column with the proper mapping of Ownership Type category (Parent level).

9. Repeat the steps for all the ownership type categories(Parent Level).

10. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

This checklist covers the activities which are specific to the entity.

Attachments

Introduction

Ownership is the state or fact of exclusive rights and control over property, which may be an asset, including an object, land or real estate, or intellectual property. Ownership involves multiple rights, collectively referred to as title, which may be separated and held by different parties. Further, the ownership can be categorised based on the nature and type of the parties property is owned by e.g Property owned by an individual who is the resident of the city, by an institution etc.

Data Table

Given below is the sample data table from the template in which the data has to be collected:

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Firstly Identify all the categories of the owners present in the state.

5. After which identify the codes of all the categories, if not present then form an abbreviated version of the code.

6. Start filling the template with the codes in the second column, its English name in 3rd and Local Language name in 4th.

7. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

The Usage category could be more detailed out on classifying them further and detailing more specifically on what kind of usage it is such as hotel, shops, community centre etc.

Data Table

Below mentioned is the definition of the template which is used in data gathering:

The data given in the table is sample data.

Procedure

Data Definition

Steps to Fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Gather all the details for this last classification of Usage Category Detail.

5. Figure out the codes, if not present abbreviate the description so that it creates relevancy between code and description.

6. Get the relations to the sub minor, minor and major.

7. Start filling the template with the codes and description of the usage Category detail and then followed by relative sub minor codes.

8. In the active column fill up whether the category is still active or not.

9. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed on the data that is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

This checklist covers the activities which are specific to the entity.

Attachments

Introduction

Usage Category Minor is nothing but a further classification of Usage Category Major, which can be explained as a broad diversification of the usage of your property.

This broad diversification is ideally used to classify the tax amount to which a property could be exempted from.

Data Table

Below mentioned is the data table that is used for collecting data:

Please note that the data mentioned in the table is sample data, however, the state might further update this on the basis of their requirements.

Procedure

Data Definition

Steps to fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Gather all the details available for the usage category minor type.

5. Start collecting the codes for the same, if not available abbreviate the description to create a relevant code.

6. Start filling the template with the codes and descriptions for details in the relevant columns.

7. After that start mapping them with the relevant Usage Category major codes.

8. Get the rates as well as amounts for the exemption if any.

9. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

This is a further or third level sub-classification of the property usage types into sub minor category. Here the properties can be further classified such as commercial food joints etc.

Data Table

Below mentioned is the data table from the template used to collect the data:

The data given in the table is sample data.

Procedure

Data Definition

Steps to Fill Data

1. Download the data template attached to this page.

2. Get a good understanding of all the headers in the template sheet, their data type, size, and definitions by referring to the ‘Data Definition’ section of this document.

3. In case of any doubt, please reach out to the person who has shared this template with you to discuss and clear your doubts.

4. Identify all the sub minor categories used across the state.

5. After which identify the codes of all the sub minor categories, if not present abbreviate the description.

6. Get the details(description) of these codes.

7. Start filling the template with the codes and description in English and one native language would be helpful.

8. Get the exemption maximum amounts and their respective percentages.

9. Most importantly do get a mapping of these sub minor codes to their parent which is minor usage type.

10. Verify the data once again by going through the checklist and making sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed on the data that is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments

Introduction

A property can be used for a variety of things such as to live or to do some trading/selling etc activity or for any other purpose. Properties can be classified into various categories on the basis of its usage. Ideally, property usage is categorized as residential, non-residential or a mix of both.

Data Table

The data described in the above table is sample.

Procedure

Data Definition

Steps to Fill Data

1. Download the data template attached to this page.

2. Refer to the ‘Data Definition’ section of this document to understand the headers in the template sheet, their data type, size, and definitions.

3. Reach out to the person who shared the template for further details or to clear your doubts. Identify if the State/ULB has a provision for capturing pipe size for connections.

4. Identify all the property usages categorized at the first level and fill into the given template.

5. Go through the checklist to verify the data. Make sure that each and every point mentioned in the checklist is covered.

Checklist

The checklist is a set of activities to be performed once the data is filled into a template to ensure data type, size, and format of data is as per the expectation. These activities have been divided into 2 groups as given below.

Common Checklist

This checklist covers all the activities which are common across the entities.

Entity Specific Checklist

Not Applicable

Attachments