Statewise Exemption Of House Tax For Self Occupied Property

Exservicemen Need not to Pay Tax for Own House

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Most of the Defence personnel retire at the age of 35 to 40 years and settle down in or near their hometowns. The begining of a second life is not so easy. Huge burden of loans besides suddenly deprived of their full salary, ration and other benefits and hence their earning capacity is more than halved. Considering the resettlement and rehabilitation of these ESM as a National responsibility, it was felt that their demands for exemption from taxes on salaries, professions and houses deserve a sympathetic look. In this regard, the Defence Minister vide his letter dated 11 Oct 96 had requested the concerned States/UTs Chief Ministers/Lt Governors to sympathetically view the matter of exempting ex-Servicemen of their States/UTs from paying house/ property tax. The concessions extended, by various States, include exemption of Stamp fee, Examination fee, Registration fee, Hospitalization fee, Entertainment tax and Provision of free legal assistance. The States/UTs, which have not incorporated exemption of house/property tax for ESM and war widows/widows were requested to do so at the earliest.

As requested by the Ministry of Defence, the State authority has allowed exemption of house/property tax for the ESM/Widows and War Widows as per details here.

Details of House Tax Exemption for Exserviceman

S. NoState/UTHouse Tax Exempted or Not With Brief Description  of AmendmentRemarks (Income Ceiling Rs……… / Area…. Etc) Other considerations/ caveats
1.A.PYes Government of AP has issued orders for Exemption of property tax in respect of ex- servicemen, widows of ex-service men and also serving Soldiers belonging to Andhra Pradesh who are residing in the villages of Panchayat areas, Municipalities and CorporationsG.O. Ms No. 83 MA, dated 15 Mar 1997, Municipal Admn & Urban Development (TC) Dept.G.O. Ms No. 217 MA, dated 01 Sep 1997, Municipal Admn & Urban Development (TC-1) Department.G.O. Ms No. 371, dated 20 Nov 2003, Panchayat Raj and Rural Development (Pt-III) Department.
2.Arunachal Pradesh––
3.Assam––
4.BiharNo–
5.ChhattisgarhYes50% exemption in house tax out of property tax is provided to all non income tax payees ESM.
6.DelhiGallantry Award/ Mention-in-Despatch win- ners/ widows of Gallantry award winners/ war widows – 100% Ex-servicemen/ widows – 30% 
7.GoaExemptedNo limit of income ceiling
8.GujaratExempted to ESM and War Widows.Property tax is exempted.
9.Haryana                   Ex-servicemen are exempted from house tax in Haryana provided it is self occupied and applicable for only one house.
10.H.PEx-servicemen, serving soldiers, their families & freedom fighters residing in the Municipal areas of the State were exempted from the Municipal Tax on land and buildings provided the ratable value thereof does not exceed Rs. 1200/- and his annual income from all sources does not exceed Rs. 2400/-.Case of revision of rates at par with rates applicable in Punjab State has been taken up with the State Govt and the same is under consideration of the Govt.
11.J & K (UT)House tax is not applicable in J&K–
12.JharkhandNILCase taken up with State Govt
13.Karnataka50% exemption in House tax–
14.KeralaExemption to houses with plinth area upto 2000 Sqr ftNo
15.MP50% exempted to non income tax payee.Non income tax payee.
16.MaharashtraGovt of Maharashtra, Rural Development and Water Conservation department, Notification No VPM, 2015. C.R./PR-4 (22) dated 31 Dec 2105.Defence Personnel recipients of Gallantry or Non Gallantry awards and widows dependents   of          these awardees, shall be exempted from the tax on only residential building.
  Govt of Maharashtra, Urban Development Department, GR dated 05 Apr 2016 as amended vide  GR of even No dt 07 Apr 2016.Gallantry Award Winners and widows of ex-servicemen, residing in the Urban Local Body Society area, are given exemption from property tax for the property in their name.
  Govt of Maharashtra, Urban Development Department, GR dated 09 Jan 2017.Govt of Maharashtra has exempted property tax to the nom inated properties of unmarried soldiers, residing in the Urban Local Bodies area and who have been martyred while protecting the country.
17.Manipur  
18.MeghalayaNA 
19.MizoramEx-servicemen and dependent of soldier killed in action are exempted from House Tax vide letter No. LRA/A-96/88 dated 16 September 1992. 
20.NagalandYesNil
21.OdishaYesNil
22.PunjabExempted vide Department of Legal and Legislative Affairs notification no. 38-leg/ 2014 dated 16.12.2014. 
23.RajasthanHouse tax exempted. 
24.SikkimNot applicableNot applicable
25.Tamil NaduThe Government of Tamil Nadu Municipal administration Department had stated the inability to House Tax exemption due to Financial Constraints.
However Reimbursement of House Tax is given to Chakra awardees, War Widows, War disabled, Ex-servicemen and Widows of Ex-servicemen out of Benevolent Fund.
26.TripuraNILN/A
27.TelanganaYes Government of TS has issued orders for Exemption of property tax in respect of ex- servicemen, wives, wi d o w s o f ex-servicemen and also serving soldiers belonging to Telangana State who are residing in the villages of Panchayat areas, Municipalities and Corporations irrespective of the number of floors provided they have one Property Number.G.O. Ms No. 83 MA, dated 15 Mar 1997, Municipal Admn & Urban Development (TC) Deppt. G.O. Ms No. 217 MA, dated 01 Sep 1997, Municipal Admn & Urban Development (TC-1) Department.G.O. Ms No. 371, dated 20 Nov 2003, Panchayat Raj and Rural Development (Pt-III) Department.G.O. Ms No. 301 MA, dated 27.12.2016, Municipal Admn & Urban Development (TC-1) Department.
28.UttarakhandExemptedHouse tax for self occupied house of ESM/Serving soldiers has been exempted.
29.U.POnly  War  Widow  occupying      self ownership house is exempted House Tax. 
30.West BengalAs per Govt Gazette notification No 2781- 1 dt 12 Dec 1997 of the Calcutta munici- pal corporation (Amendment Act) 1997, there is a provision of 25% municipal tax exemption for the defence personnel. 
31.A & N (UT)NilNil
32.Chandigarh(UT)Chandigarh AdministrationNo tax shall be liveable on residential lands and building up to 300 Sq yards owned and self occupied.
33.Puducherry(UT)Grant of exemption from payment of property tax/ house tax by ESM/ widowNo income ceiling
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