J&K Property Tax | Latest Rates, Calculation, Exemptions & How to Pay
The Jammu and Kashmir property tax was officially introduced on April 1, 2023, marking the first time that property tax is being levied in the Union Territory. This move under the “Jammu and Kashmir Property Tax (Other Municipalities) Rules, 2023” is expected to generate revenue of around ₹150 crore in the 2023 - 24 financial year.
This new property tax in Jammu and Kashmir applies to all municipal areas, with different rates for residential and commercial properties. The income from this tax will be used to improve urban infrastructure, build parks, maintain public amenities, and help municipalities become financially independent.
What Is Property Tax in J&K?
Property tax in J&K is a tax levied on buildings and lands located within municipal limits. It is calculated based on the built-up area, location, circle rate, usage type, and other factors.
This property tax aims to reduce the financial dependency of local bodies on the state government and generate consistent income for better municipal services in Jammu and Kashmir.
Property Tax Rates in Jammu and Kashmir
The government has kept the tax structure simple and citizen-friendly. The following table shows the applicable property tax rates in J&K:
| Property Type | Property Tax Rate |
|---|---|
| Residential Property | 5% of the Taxable Annual Value (TAV) |
| Commercial Property | 6% of the TAV |
These tax rates are lower than those in neighboring states, according to the Jammu and Kashmir administration.
JKHUDD Property Tax Calculator - How Is Property Tax Calculated in J&K?
The JKHUDD Property Tax Calculator (available on the official portal) allows residents to calculate their Jammu property tax online easily. The following factors are taken into account:
| Tax Calculation Factors | Details |
|---|---|
| Type of Municipality | Municipal Committee (Factor: 0.5), Municipal Council (Factor: 0.75) |
| Circle Rate (per Kanal) | Based on your district and locality |
| Built-up Area | Total covered area in square feet |
| Usage Type | Residential, commercial, or mixed |
| Construction Type | RCC, semi-pucca, kutcha, etc. |
| Age of Building | Older buildings pay less tax |
| Occupancy | Occupied properties attract higher taxes compared to vacant ones |
Calculate your tax here: https://propertytax.smcsrinagar.in
Three-Year Tax Cycle in Jammu & Kashmir
The property tax amount in J&K remains fixed for three years unless there is a major change that requires a reassessment.
The first tax block is from April 1, 2023 - March 31, 2026.
If a building is constructed after this date, its tax will still be calculated from the start of the block. A fresh calculation will be made in the next block (April 2026 onward).
Who Is Exempted from Property Tax in J&K?
The Jammu and Kashmir property tax rules provide exemptions for several categories:
| Exempted Properties |
|---|
| Religious places like temples, mosques, churches, gurudwaras, ziarats |
| Burial and cremation grounds |
| Municipal buildings |
| Agricultural land or vacant land restricted under master plans |
However, a service charge of 3% of TAV is applicable for religious and municipal properties.
How to Pay Jammu Property Tax Online?
You can pay your property tax in Jammu online using the official Ministry of Defence portal for cantonment areas:
Official Website - https://jammu.cantt.gov.in
Step-by-Step Property Tax Payment Process:
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Visit the website and click on “Property Tax” under Public Services.
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Click the “Apply” button.
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The eChhawani portal will open. Select your language.
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Log in using your mobile number and OTP. New users must register first.
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Search your property using the Search Property feature.
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View your property tax bill in J&K.
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Pay the bill using online payment options.
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Download the receipt for future reference.
You will receive SMS and email alerts confirming the payment.
Penalty for Late Payment of Property Tax in J&K
If a property owner fails to pay on time or file the return, the penalty will be:
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₹100 or 1% of tax amount per month, whichever is higher
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Maximum penalty: ₹1000
Partial months are not considered, only full months of delay count toward the penalty.
Pay in Easy Installments
To make it easier for property owners, the Jammu & Kashmir property tax can be paid in two equal installments every year.
This ensures the tax doesn’t become a burden, especially for middle-income families and small shop owners.
Why Is Property Tax Important for Jammu and Kashmir?
According to officials, the Jammu and Kashmir Municipal Corporations earned just ₹115 crore in revenue against ₹850 crore in operational expenses (mostly salaries and maintenance). The new tax aims to bridge this gap.
By introducing property tax:
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Municipalities will gain financial independence
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Infrastructure like roads, drains, and parks will be improved
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Investment will be encouraged due to better urban services
Property tax is a key municipal funding tool used globally. J&K is following the same model to strengthen its urban governance.
Conclusion - Jammu and Kashmir Property Tax
The rollout of the Jammu and Kashmir property tax system is a significant reform. Though it's new for the UT, the tax structure is designed to be affordable and progressive. It will help municipalities offer better services and infrastructure, making urban areas in J&K cleaner, more organized, and investment-friendly.
Residents are encouraged to use the online JKHUDD Property Tax Calculator to understand their liabilities and pay their dues easily from the comfort of home.
