Property Tax Enumeration Using GIS

Transcription

1 Property Tax Enumeration Using GIS DIANA YOHANNAN 1, JANKI ADHVARYU 2 1 Student, CEPT University 2 Student, CEPT University Kasturbhai Lalbhai Campus, University Road, Navrangpura, Ahmedabad, Gujarat Word Limit of the Paper should not be more than 3000 Words = 7/8 Pages) Abstract: Property tax, a tax levied directly on property, and to calculate this tax municipalities have to come across a bundle of problems. Accurate calculation of the tax according to the norms for each property in the municipality becomes really difficult but could be done in the easiest way using GIS. Property tax is the highest income source for the municipality and hence transparency is most required in it and GIS enables it. Maps with proper symbology, helps the user to visually asses the property tax details in each property. In this paper GIS is used to calculate property tax for each property for the study area Himmatnagar, Gujarat according to factors (area based tax calculation method), and the deviation in the actual property tax paid in the study area using GIS. This application could be used by municipalities for enhancing spatial data infrastructure. About the Author: Ms. DIANA YOHANNAN Currently pursuing M. Tech in Geomatics from CEPT University with a bachelor s degree in civil Engineering and is interested in the study of LiDAR technology and various geospatial applications in Defense and a strong believer that GIS is the solution for all the geospatial issues. E mail ID: dianay91@gmail.com Contact: Page 1 of 7

2 Introduction A property tax is a levy on property which the owner has to pay. The tax is collected by the governing body which may be either of national government, a federated state, or a municipality. In India, property is considered as a source of income indeed the major source of income for income tax and hence, tax is levied on it. The tax amount is calculated on the basis of value of the property being taxed. The different kinds of properties in India which are liable to be taxed in India are: Residential house (self-occupied or let out) Flats Shops Factory Building Office Building Godowns The role of e-governance has become an important part in improving efficiency, transparency and accountability in functioning and also solving the current limitations in the system. Main source of income of the Nagar-palika is from the property tax i.e % and expense for the same is only 20-25% (Himmatnagar municipality) and hence transparency is very much required. Many times the property owners pay only half or even one fourth of the tax they have to actually pay, and in some cases it s paid higher than actually to be paid due to the middle man corruption. This present work aims to create a property tax calculator for a municipality using GIS and queries on database such as highest collected tax ward wise or even plot wise, etc. and display results of analysis and queries on maps hence the user can easily interpret. The calculator shows the variation in the actually collected tax and to be collected tax according to the norms. Study Area Himmatnagar is a municipality located in the Sabarkantha district, of state of Gujarat of India. The town is located in the bank of Hathmati River. It extends to about 8.2km2. According to the census of 2011 it has a total population of 325,669. Fig 1: Location of Himmatnagar in Gujarat Page 2 of 7

3 Literature and Methodology The property tax data of Himmatnagar were collected from the municipality, Plot wise data was collected, and the data cleaning was done. This data was joined to the attributes of the plot wise layer of Himmatnagar which had all the details about the type, age, ownership, location(the Market Location which is the Factor 1 was updated by using different GIS tools like spatial Joint, Nearness ) of the property in Arc GIS. In the same attribute of the same layer a new field was added computed Tax for computing which the following calculations were done Property Tax was calculated according to the Area based Property Tax Calculation System. The calculations are as follows: Sq. Feet / = Sq. Mtr. Formula for calculation of Property tax:property Tax = R X M X A Where, R stands for the Annual rate of property tax M stands for the product of various sub factors = { (Factor 1) X (Factor 2) X ( Factor 3) X (Factor 4) } A stands for the area of the property (sq. mt.) Annual Rate (A) For Residential Properties : Per square meter per annum Rs. 10 For other properties : Per square meter per annum Rs. 25 Area of the Property (A) The area of property under assessment depends upon the carpet area of the property. While calculating carpet area, whole area except area of the external as well as internal wall will be considered. Factors affecting the property tax: A. Factor - 1 : Factor depending upon the location B. Factor - 2 : Factor depending upon the duration of the year wise construction of property C. (Factor - 3 : Factor depending upon the kind in case of residential property and use in case of Nonresidential property. D. Factor - 4 : Factor depending upon usage person/entity Table: 1 Factor 1- Market Location Table:2 Factor 2- Age Market Factor Value location A 1.50 B 1.30 C 1.10 D.90 E.70 F.50 Age of Property FACTOR VALUE 0 to to to to to to Above Page 3 of 7

4 Table: 3 Factor 3- Property Type (A) Residential Property Factor Value 1 Individual Bunglow Duplex Bunglow Row House Apartment/Flat Gala Type R.C.C Gala Type Non 0.30 R.C.C. 7 Slam-RCC & Non 0.10 RCC-Not exceeds 25 Sq.Mt. 8 Open Plot Parking 0.00 (B) Other than Residential Properties Factor Value 1 Commercial A Commercial B Government Industrial A Industrial B Recreation Educational & 0.50 Health 8 Open Plot Educational & Health-Grant in Aid Institution Agriculture Religious Table:4 Factor 4- Occupancy Occupier Factor Value Owner 1.00 ResidenceTenant 1.00 Non Residence- Owner 1.00 Non Residence- Tenant 1.75 Bank- Tenant 7.00 Mall-Tenant 2.50 Microwave Tower Tenant The Actual Property tax Collected is Subtracted from the Computed Property Tax using the field calculator.the Negative values shows amount of tax that should be added to the presently collected tax, Zero shows no deviation in tax, Positive Value shows the Excess Tax Collected. Results Maps showing property tax for different types of landuse, for different plots etc. According to the query could be created, the calculator helped in creating map showing the renewed property tax for the muncipality. Page 4 of 7

5 Fig 3: Actual Property tax paid in Himmatnagar Fig 4: Computed Property Tax Fig 5: Renewed Tax <0>-No change in Tax <+>-additional tax is paid <->-less tax is payed Page 5 of 7

6 Maps Generated by other Queries: Fig 6: commercial area tax Fig 7: Residential tax Fig 8: Industrial Tax Fig 9: Pending/non pending Tax Page 6 of 7

7 Conclusion There are several problems faced during the enumeration of the property tax in a municipality which can be easily resolved using GIS like Tedious database which can be resolved into a relational database, Missing information can be rectified using rules and protocols, Authentication of property tax considering factor affecting. Geo-potral can be made for flexibility to people, Assessment can be done through previous data and hence revenue can be increased, Tax payer information can be easily generated, Penalty/benefits can be awarded according to tax payer behavior. The scenario without GIS is not flexible environment for citizens, Generated revenue is less than expected, Relation between the property tax and other facilities and amenities is not in concerned. This work in the paper enables to bring transparency in the system and simplifies the work. References 1. GIS ENABLED INTERACTIVE WEB SITE & ON-LINE PROPERTY TAX MANAGEMENT SYSTEM U.N.Tiwari, Additional Municipal Commissioner Parvez Khan, GIS Coordinator Kanpur Municipal Corporation, Uttar Pradesh 2. The Use of Geographic Information Systems for Property Valuation and Tax Assessment Henrik ROOS, Sweden 3. Using GIS-Based Property Tax Records as an Alternative to Traditional Household Listing in Area Samples William D. Kalsbeek, Sarah T. Kavanagh, Jingjing Wu; The University of North Carolina at Chapel Hill William D. Kalsbeek, UNC-CH/SRU-Biostatistics, 730 Airport Road, Chapel Hill, NC USE OF GIS FOR ENHANCING PROPERTY TAX REVENUE AMDA - National Workshop - Property Tax Surat 7th August Maps of India Page 7 of 7