Apply In-Person

1. The applicant shall visit the nearby government office (corporation office, municipal office, panchayat office, etc) and submit the application for vacant land tax to the local authority. The commissioner or executive officer is the approval authority.
2. Refer the office contact details in the “Office contacts & Locations” section below.
3. The application for vacant land tax can be obtained in the office. It is an assessment of the land to calculate the tax to be levied on it.
4. Please make sure you have all the documents listed in the “Required Documents” section of this page.
5. Submit the application form along with the required documents.
6. The Assessing authority or Inspector, after receiving the information will validate the details with a field inspection. He modifies the information if required, reviews the details and if satisfied will forward it to the approval authority.
7. After approval, the applicant can get confirmation at the office.
   

Apply Online : - Apply for Vacant Land Tax Online with Images

1. Kindly visit the official website of Urban Development and Housing Department Government of Bihar: portal.
2. Click on the “Self Assessment and Payment of Property tax” block which is under the Tax and Revenue option.
3. The citizen login screen will pop up, where the applicant has to select the municipality and enter your user id and password and click on the “ Submit” button.
4. Then read the terms and conditions which are displayed and click the checkbox for accepting the terms and conditions for filing the property tax return.
5. Click the “Click here to file self-assessment application” tab.
6. Choose the option either change in assessment or no change in assessment.
7. Select the Change or Alteration in Assessment option.
8. Enter the Property No, Mobile number and also the OTP which is received on the registered mobile number.
9. After successful verification, the system will provide two options for selection.
10. Choose any of the appropriate options and click on the “Submit” button.
11. Click on the ”In correspondence address details section” option which is under the address details.
12. Then the applicant is supposed to enter the required details in the fields.
13. Click on ” Contact details of property owner section” then the applicant is required to enter the details in the fields.
14. Enter your telephone number, mobile number and email id and click on the ” Submit” button to save the changes done for contact details.
15. The successful message for the changes done in Change Assessment will be displayed.
16. After filling up the above information click on the “Next” button.
17. The system will ask for Payment, options available are online Payment, Offline Payment, Pay at ULB counter.
18. The user can change the Total payable amount by selecting the Other Amount option and enter the desired amount in the provided text box.
19. After selecting the payment options system will prompt that your changes/alteration in assessment has been submitted successfully. Click on the “Proceed” button to complete the process.
20. The system will take to the payment process as per the earlier selected options.
21. After successful completion of the payment process changes will be made to the property data.

Apply through Centres:

1. To apply through centres, the applicant has to visit the respective “CSC” centre. Please tap on the following link to locate the centre according to the respective district: link.
2. Make sure to have the documents that are listed under the “Required Documents” section of this page.
3. An application form can be obtained through the kiosk operator upon visiting the centre.
4. The applicant has to fill in all the necessary information in the application form.
5. Submit the application form with ”Required Documents” to the office.
6. It is advised to take the documents in original to the kiosk for scanning purposes.
7. The operator will process the application online.
8. On successful submission, the applicant will receive an application number as acknowledgement.
9. This application will be processed internally. The concerned authorities will check the concerned premise.
10. Once the verification is over, the issue of the Certificate to the applicant will be final.
11. The status, viz. Approval or Rejection if any, will be conveyed to the applicant through an SMS.
12. If approved, the certificate will be hand delivered or sent through post to the address mentioned while applying or issued in a stipulated period of time.

• Application form
• Photo of land with holder
• Attested copies of property documents
• Registered sale deed
• Patta certificate
• MRO Proceedings
• Will deed
• Decree document
• Registered document
• Two non-judicial stamp papers of Rs.10/- each
• Copy of death certificate/succession certificate/legal heir certificate
• Notarized Affidavit Cum Indemnity Bond On Rs.100 Stamp Paper
• Third Party Verification Copy
• Applicant’s passport size photo
• Identity proof (Aadhar card copy)
• EC copy (Encumbrance Certificate)
• LRS Regularization, if any
• Self addressed cover
• Letter of request

Patna Municipal Corporation
Sachivalay Ghat, Harding Rd,
Rajbansi Nagar, Patna, Bihar 800001
PH:094704 88573

• Contact details of municipal corporation can be found in the following links.
  
• Link
  
• Link
  

Contact details of panchayat can be found in the following link.

• Link
  

• The age of the applicant should be 18 years or above.
• The applicant should be a citizen of India.
• The applicant should be owner of a vacant land.

No fee is required to apply for vacant land tax.

It is valid till the owner owns the land.

Please attach documents that can be used by people. e.g. links

Please attach sample completed documents that would help other people.

It takes 15 to 20 days to complete the assessment for tax.

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

• When agricultural land in urban areas is converted for non-agricultural purposes, tax shall be levied on vacant sites so that the owner cannot keep them vacant, but carry out constructions in the site.
• Prescribed Form should be used for the Application.
• Please fill the Application form completely and correctly.
• The owner of the vacant land should apply as soon as possible after acquiring the land.

• Property type
• Owner details
• Owner name
• Mobile number
• Email address
• Property address
• Locality
• Zone No.
• Ward No.
• Block No.
• Street
• Survey No.
• Patta No.
• Vacant Land Area
• Current Market value
• Registered Document value
• Effective date
• Vacant Land Plot area
• Layout Approval authority
• Layout Permit date
• Layout Permit Number
• Details of surrounding boundaries of property in north, south, east and west.
• Patta certificate No. and date
• MRO proceeding No. And date
• Deed No. And date
• Correspondence address

• If the owner of the vacant land does not register for vacant land tax and pay the tax amount, it will result in penalty.
• The vacant land tax is a source of revenue for the local government body.

• No need to apply for vacant land tax if the land is used for agricultural purposes. Agricultural lands are not considered as capital asset.
• If the land is not used for agriculture, then the owner must apply.
• The Vacant Land Tax (VLT) amount varies from state to state.
• If the land remains vacant for more than six months, the owner can apply for vacancy remission of property tax.

After assessment and approval of the vacant land for tax, the owner can pay taxes till the construction of building in it. Proof of vacant land tax payment will be required in property tax assessment of building after construction.

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Vacant Land Tax (VLT) comes under property tax or land tax. It is an annual tax paid to the local government bodies such as corporation (Nagar Nigam), municipal council (Nagar Palika) and Notified Area Council (Nagar Panchayat). The revenue section of the local government is responsible for taxes.