Khata signifies an account of property assessment for the purpose of tax payments in Karnataka. It is a document that identifies the legal owner of a property, one who is liable to pay the property tax. The document records information like the name of the property owner, the size of the property, location, built-up area, tax assessment, property number, demarcations, and all other information needed to file property tax. It is is essentially required to calculate the tax payable on a property.
The document records information like the name of the property owner, the size of the property, location, built-up area, tax assessment, property number, demarcations, and all other information needed to file property tax. It is is essentially required to calculate the tax payable on a property.
Seal of Karnataka. Image courtesy AreJay
Importance of Khata acquisition
Khata is a necessary document needed for obtaining trade license, building license, building plan approval, bank loans, and loans from other financial institutions. Paying property tax is mandatory for every property owner and the document serves as an inevitable document for the purpose. It is also needed to apply for electricity and water connections. It is necessary even while selling a property.
Eligibility to obtain Khata
Any individual who owns a property located within the jurisdiction of Bruhat Bengaluru Mahanagara Palike (BBMP) is eligible to obtain the certificate. By obtaining the certificate, the individual becomes liable to pay the tax for the property.
Difference between Khata and title deed
A khata is a document of assessment of property for tax payments. It is an account maintained by the municipality and contains details of the property taxes that have been paid for a particular property to the local authorities. the document does not confer ownership but identifies the person liable to pay the property tax.
A title deed is a document that confers ownership of a specific property to the holder or owner. It acts as a written contract between a property seller and a buyer. A title deed is essential to obtain a the the document.
Contents of a Khata
The document consists of two elements: Khata Certificate and Khata Extract.
Khata Certificate
The certificate is a document which asserts that a particular property’s tax records are in the owner’s name. It is issued by the BBMP and is required for property registration or transfer of a property from the owner’s name to another individual’s name. A fee of Rs.25 per property is levied to obtain the certificate.
The Extract
The extract contains all the details of a property as obtained from the property assessment register. Such details include the owner’s name, the size of the property, valuation of the property, date of last assessment, use of the property, demarcations, etc. The extract can be obtained against a fee of Rs.100. It is valid for a period of 5 years.
Types
In common terms, the document is categorised as ‘A’ Khata and ‘B’ Khata. Apart from these two, there is also ‘E’ Khata.
‘A’ Khata: An ‘A’ Khata certificate is issued to a legal property that meets all government regulations regarding building byelaws and taxation rules.
‘B’ Khata: A ‘B’ Khata refers to properties that are in violation of building byelaws or have pending property taxes to be cleared or do not conform to government rules regarding properties.
‘E’ Khata:E Khata refers to electronic khata that is filed online. It allows property owners to pay their property taxes online.
Different types of applications
A khata can be applied in case of the following:
- For registration of newly allotted plots
- For transfer of property
- For bifurcation of property
- For amalgamation of property
Registration process
the registration must be done in case of a property that has not been assessed for property tax. It is the duty of the property owner to register the property in the respective BBMP jurisdiction.
Documents needed for Khata registration
Following are the documents needed for the registration of khata:
In case of properties allotted by the Bangalore Development Authority or the Karnataka Housing Board (KHB):
- Attested copy of the title deed
- KHB allotment documents
- Copies of previous tax paid receipts (if any)
- Possession certificate
- Sketch of the property showing site location and boundaries
- Any further document required by BBMP
In case of Revenue Pockets, BDA Reconveyed areas, Gramathana, high-rise buildings (both apartments and commercial complexes):
- Title deed, flow chart of the title
- BDA allotment documents
- Copies of previous tax paid receipts
- Proof of betterment charges paid
- Possession certificate
- Property location map, measurements of property, building approval plan
- Any further document required by BBMP
Khata Transfer
Khata transfer is required when there is a change of ownership from one individual to another through a sale, will, gift, or death of the property owner.
Documents needed for transfer
Following are the documents needed for khata transfer through sale:
- Sale deed
- Title deed
- Latest tax paid receipts
- Old khata certificate
- Flow chart of sale proceeds
- Betterment/improvement charges receipt
- Sketch showing bifurcation of Property & its measurement (blueprint)/ Building Approval Plan
- Copy of previous Tax Paid receipts
- Any further document required by BBMP
Following are the documents needed for khata transfer of a gifted property or a property attained through will or death:
- Registered will
- Title deed
- Latest tax paid receipts
- Court decree
- Original death certificate if transfer is taking place due to death
- Affidavit regarding inheritance/ gift/ court decree
- Any further document required by BBMP
Khata Bifurcation
Khata bifurcation is required when a property is divided into two or more parts.
Documents needed for bifurcation
Following are the documents needed for bifurcation:
- Title deed
- Latest tax paid receipts
- Sketch showing the property to be bifurcated, along with boundaries and measurement
- Paid up improvement charges receipt
- Flow chart of title
- NOC from BDA if the property is located in BDA layout (for vacant lands)
Khata Amalgamation
The amalgamation is carried out when there is a need to combine two or more khatas into one.
Documents needed for amalgamation
Following are the documents needed for khata amalgamation:
- Title deed
- Latest tax paid receipts
- Sketch showing the properties to be amalgamated, along with boundaries and measurement
- Paid up improvement charges receipt
- Flow chart of title
- NOC from BDA if the property is located in BDA layout (for vacant lands)
Also See
- E khata – As Legal and Valid as the Physical Khata
- Khata- everything you must know about it
- Know the difference between A khata and B khata