Amendment status not verified — confirm the current text below against the official source.
The following buildings and lands shall be exempted from the property tax as may be levied under Section 233 and the service cess as may be levied under sub-section (4) of Section 230, namely:- (a) buildings set apart for public worship and actually so used or used for incidental purposes, religious study centres; (b) buildings exclusively used for educational purposes or allied purposes under the ownership of educational institutions owned by the Government, Aided or functioning with the financial assistance of the Government and the hostel buildings wherein the students of the said institutions reside; 57AA[(ba) buildings exclusively used for educational purposes and upto the level of Higher Secondary under the ownership of educational institutions having recognition of the Government and hostel buildings in which the students of such institutions reside;] (c) hospitals providing treatment to patients at free of cost; (d) buildings which are providing shelter to destitutes, or orphans or physically or mentally challenged persons or persons suffering from fatal diseases or animal, using for charitable purposes and admitting all classes of people; (e) libraries, reading rooms and play grounds open to public; (f) ancient monuments protected under the law relating to the preservation of ancient monuments for the time being in force, or part thereof as are not used as residential houses or as public offices; (g) burial and burning grounds; (h) buildings owned by any Local Self Government Institution and the buildings attached to the institutions handed over to Local Self Government Institutions by the Government; (i) buildings, if the owner thereof belongs to below poverty line and used as his own dwelling house and having a plinth area of less than thirty square meter; (j) residential buildings constructed and given free of cost by Government or quasi-Government Institutions or Local Self Government Institutions as part of welfare activities. Explanation.-- The exemption granted under this section shall not extend to buildings for which rent is realised by the owners and to residential houses not being hostels attached to educational institutions and to residential houses attached to libraries.] Clause (j) & (k) added by Act 14 of 1999, w.e.f. 24-3-1999. Sub-section (4) omitted by Act 14 of 1999, w.e.f. 24-3-1999. The omitted sub-section (4) read as under: "(4) The Council may, by a general resolution, exempt any building or land from property tax if- (i) the annual value of the same does not exceed a sum specified in the said resolution, such sum not being greater than three hundred rupees; and (ii) the proprietor does not own any other building or land assessed to the property tax and is not liable to profession tax or incometax, agricultural income tax." Substituted for "sub-sections (1) and (4)" by Act 14 of 1999, w.e.f. 24-3-1999. Substitution by Act 30 of 2009 dt. 07/10/2009.Prior to the substitution it read as under: Exemption.-(1) The following buildings and lands shall be exempt from the property tax: (a) places set apart for public worship, and either actually so used or used for no other purpose; (b) buildings used extensively for public worship; (c) Choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation is used exclusively for charitable purpose; (d) buildings recognised by the Government or registered with the Municipality under this Act and owned and occupied by educational institutions and used only for teaching and libraries open to public. (e) ancient monuments protected under the law relating to the preservation of ancient monuments applicable to the State for the time being in force, or part thereof, as are not used as residential quarters or as public offices; (f) burial and burning grounds included in the register kept at the office of the Municipality under section 486; (g) buildings or lands belonging to the Municipality; (h) such property of Government not being buildings, as may from time to time be notified by the Government; and (i) public building and places used for charitable purposes of sheltering the destitutes or animals. [(j) Building with mud walls or roof thatched with leaves or light weight sheet and having a plinth; area of less than twenty Sq. metres; (k) Residential building constructed by a person who belongs to economically weaker section, using Government subsidy and having a plinth area of less than twenty Sq. metre.] Explanation. - The exemption granted under the section shall not extend to buildings and lands for which rent is realised by the owners thereof and to residential quarters attached to schools and colleges not being hostels or residential quarters attached to hospitals, dispensaries and libraries. (2) A Municipality may, with the previous sanction of the Government exempt any particular part of the Municipal area from the payment of the whole or a portion of the water and drainage tax or of the lighting tax on the ground that such area is not deriving full benefit from the water supply and drainage scheme or from the lighting system. (3) A Municipality may exempt any building or land from the whole or any portion of the sanitary tax if it is satisfied that the owner or occupier has made efficient and satisfactory arrangements for the daily removal therefrom of rubbish, filth and carcasses of animals. (4) [x x x x] (5) Notwithstanding anything contained in this Act or any other law for the time being in force, in the case of properties exempted from property tax under [sub section (1)], the Municipality shall be entitled to claim the cost of services covered by the service taxes. Inserted by Act 8 of 2014 (w.e.f. 25/11/2012).