Patna: The Patna Municipal Corporation has initiated the self-assessment process for the financial year 2026-27. The public can now assess their property tax online through the portal or submit a self-assessment form at the corporation office. Property owners are also receiving a 5% discount on a lump sum payment of the current financial year’s property tax in the first quarter.
According to the provisions of the Bihar Municipal Property Tax (Assessment, Collection and Recovery) Rules, 2013, it is the responsibility of every taxpayer and property owner to self-assess their property and pay the tax without waiting for notice from the corporation.
If a person has purchased a new property (land, flat, etc.) within the Patna Municipal Corporation area, it is mandatory to self-assess it within 30 days of acquisition. Failure to do so will result in a penalty of Rs 2,000 for residential properties and Rs 5,000 for non-residential properties.
Similarly, after self-assessment, if a residential property is used for non-residential purposes, or a non-residential property is being used for residential purposes, or new construction is carried out on the property, it will be mandatory to reassess the property.
Failure to do so will result in a 100% penalty being recovered.
How to do self-assessment?
For online self-assessment, log in to the https://pmc.bihar.gov.in/newptax/mobile.aspx portal with your mobile number. Then, fill in the self-assessment form with details such as name, property address, area, property category, and the category of the road on which the property is located. Submit the form by uploading a copy of your Aadhaar card/voter ID, the property’s sale deed (registry document), electricity bill, and a geo-tagged photo of the property. After completing the self-assessment form, the applicant will be provided with a SAS number, through which they can pay their property tax.
After submitting the form, the revenue officer of the relevant zone will physically verify the property and issue a PID number. It is noteworthy that even without a PID number, property owners can pay their regular property tax on the portal using their SAS number.
Property survey based on electricity bill
Currently, approximately 3.06 lakh properties are registered in the Patna Municipal Corporation area. In view of Patna’s rapid expansion in recent years, the re-classification of roads, and self-assessment by property owners, the Patna Municipal Corporation will survey and assess all residential and non-residential properties based on electricity connections. Action will also be taken against property owners who provide incorrect information during self-assessment.
5% rebate for property tax payers before June 30
As per the Bihar Municipal Property Tax (Assessment, Collection and Recovery) Rules, 2013, a mandatory 5% rebate is being provided to all property owners who pay their property tax before June 30. Property owners can pay property tax online through the Patna Municipal Corporation portal and authorized UPI apps like Paytm, BHIM, and Google Pay. Taxes can also be paid by visiting the corporation headquarters and zonal offices.
It is also noteworthy that no discount is given on property tax payments in the second quarter of the financial year (July to September). However, when the third quarter begins, the corporation begins action against those who fail to pay the tax, classifying them as defaulters. Starting in October, a penalty (interest) of 1.5 percent per month is imposed on outstanding property tax.
Therefore, Patna residents are urged to be early birds and pay their property tax before June 30th to avail of the 5 percent discount.
