Best Practices in Property Tax Reforms in India

The research study proposes to examine various issues reforming the property tax system in various parts of the country. It will develop a broad template for State level policy on Property Tax reforms which will include documentation of good practices covering areas of Property Tax Reforms – initiatives in computerization, use of technology, levy structures, linking to spatial data, exemptions, etc. The emphasis will be on transition capturing issues such as how the change happened and why the change was successful.

The study will cover both critical examination of legal provisions of the tax base, laws relating to Annual Rental Value (ARV), primary data on assessment method, tax base billing and collection etc. obtained from 10 selected municipal corporations in the country which are also JNNURM cities- State Capitals and Class I cities. The purpose of selecting the cities is that they are comparatively better examples where the reform has been more successful than others and can become best practice case studies.