Understanding municipal fees is essential for property owners, healthcare establishments, businesses, and developers. Below is a simplified breakdown of the Kolkata Municipal Corporation (KMC) Assessment Collection Department charges for FY 2025–2026.
1. Updated Certified Copy of Assessment Book
| Category | Annual Valuation | Fee (₹) |
|---|---|---|
| Non-Bustee | Up to 30,000 | 1,000 per assessee |
| Non-Bustee | 30,001 – 1,00,000 | 1,500 per assessee |
| Non-Bustee | Above 1,00,000 | 3,000 per assessee |
| Bustee/Hut/Colony | Any valuation | 200 per assessee |
2. Searching Fees of Assessment Register
| Category | Annual Valuation | Fee (₹) |
|---|---|---|
| Non-Bustee | Up to 18,000 | 2,000 |
| Non-Bustee | Above 18,000 | 3,000 |
| Bustee/Hut/Colony | Any valuation | 200 |
3. Statement of Details of Valuation
| Annual Valuation | Fee (₹) |
|---|---|
| Up to 30,000 | 200 |
| 30,001 – 1,00,000 | 1,000 |
| Above 1,00,000 | 1,500 |
4. Other Important Charges
| Service | Fee (₹) |
|---|---|
| Duplicate Assessment Order | 200 |
| Certificate of Commercial/Non-Residential Surcharge | 500 per tenant |
| Mutation Certificate (1st Copy) | Nil |
| Duplicate Mutation Certificate | 100 |
5. Certified Copy of Inspection Book (UAA System)
| Annual Valuation | Fee (₹) |
|---|---|
| Up to 30,000 | 1,500 |
| 30,001 – 1,00,000 | 3,000 |
| Above 1,00,000 | 7,000 |
Note: Charges are double for non-residential premises.
6. Certified Copy of Inspection Book (ARV System)
| Annual Valuation | Fee (₹) |
|---|---|
| Up to 12,000 | 1,500 |
| 12,001 – 18,000 | 3,000 |
| Above 18,000 | 7,000 |
Note: Double charges apply for non-residential use.
7. Apportionment of Property Tax Information
(Under Sections 194/230 of KMC Act, 1980)
| Service | Fee (₹) |
|---|---|
| Information to owner/lessee/occupier | 500 per occupier per period |
Note: Double for non-residential premises.
8. Mutation Processing Fees
Simple / Separation / Apportionment / Un-assessed Properties
✅ Fee: Nil (Includes first mutation certificate)
Mutation for Amalgamation Cases
| Land Area After Amalgamation | Fee (₹) |
|---|---|
| Below 500 sq. m. | 1,000 |
| 500 – 999 sq. m. | 5,000 |
| 1000 – 1499 sq. m. | 25,000 |
| 1500 sq. m. & above | As applicable by KMC |
Other Mutation Services
| Service | Fee (₹) |
|---|---|
| Transfer from Minor to Major | Nil |
| Transfer from Colony to Non-Colony | Nil |
| Change in Company Name | Nil |
9. Property Status Changes
| Service | Fee (₹) |
|---|---|
| Conversion from Factory to Non-Factory / Removal of Godown-Warehouse-Factory Mark | 5,000 |
Key Takeaways
- Bustee properties enjoy significantly lower fees.
- Mutation is mostly free except in amalgamation cases.
- Non-residential properties often attract double charges.
- Inspection book copies are among the higher-cost services.
Conclusion
Staying updated with KMC rates and charges for 2025–2026 helps property owners avoid surprises and plan expenses better. Whether you are applying for mutation, assessment copies, or inspection records, understanding the fee structure ensures smoother property compliance.