Revenue dept resumes building tax inspections under revised guidelines

Thiruvananthapuram: The Revenue Department has issued new instructions to village officers to resume building measurements for tax assessments, following the 2023 amendment to the Kerala Building Tax Act.

The department had stopped the building inspection a few years ago after a village officer died from a fall while taking measurements. Since then, it has relied on measurements provided by local self-government bodies to assess property tax.

Under the new guidelines, village officers are required to inspect buildings to determine whether they are inhabited. If a building sketch is unavailable or if additional construction has been carried out, a new sketch must be prepared.

In cases where an individual owns multiple flats or apartments within the same complex, even if the units are interconnected, the tax will be calculated based on the total plinth area. Flat owners will also be required to pay tax on their share of the building’s common utility areas, with the tax being calculated proportionally based on the total plinth area of the common space and added to each flat's area.

For buildings where some flats remain under the ownership of the builder or developer, tax will be assessed based on the total plinth area of those units. If a building lacks the required permit from the local self-government body or has not been issued an occupancy certificate, the village officer will measure the structure and assess the tax accordingly.

For buildings with sheeted roofs or small extensions (excluding residential buildings), the officer must prepare a sketch and assess tax based on the revised measurements.

If additions have been made to buildings constructed after 1992, following the passage of the amendment bill, the relevant details can be obtained from the software systems of the respective local self-government bodies.

For buildings completed or for which occupancy certificates were obtained on or after June 7, 2024 — the date the amendment came into effect — building tax, additional tax, and a cess on building tax will be levied. In the official demand notices, the term "luxury tax" will be replaced with "additional tax".