When is property tax due in Tamil Nadu?

Rule 268 of the Tamil Nadu Urban Local Bodies Rules, 2023 says the first half-year's tax is payable between 1 April and 30 September and the second between 1 October and 31 March. Paying within the first month of the half-year earns a 5% incentive, up to Rs 5,000. The Chennai Corporation's deadline for the current half was 31 October 2026.

What is the penalty for paying late?

In corporations, municipalities and town panchayats, tax not paid within the half-year attracts simple interest of 1% a month, levied on the first day of each month until it is paid. For private owners, the council cannot waive this interest without the government's prior sanction. Village panchayats charge a late fee of Rs 1.50 to Rs 2 per Rs 100 a month.

How do I move the property tax to my name in Chennai?

Log in to the Greater Chennai Corporation Citizen Portal and apply under Name Transfer with Form 3. Attach the latest tax receipt, the registered deed and an Encumbrance Certificate, plus death and legal-heir certificates for an inheritance. Form 3 says the transfer order is issued within 15 working days. The Corporation also informs you by SMS.

Can I pay property tax offline in Chennai?

Yes. The Corporation lists walk-in payment at banks including IOB, CUB, KVB, HDFC, IDBI, Canara Bank, TMB and others, even by cash, and at e-Sevai centres. Online payment on the Corporation site carries no transaction fee. After paying, you can download the receipt under Property Tax Online Payment Receipt.

Who do I contact about a property tax problem?

In Chennai, call 1913 or 044-2538 3614 for property tax questions, or use the Corporation's online public grievance system. For village panchayat tax, the helpline is 98849 24299 on weekdays, 10 am to 5.45 pm. For a mistake in panchayat dues, the portal asks you to contact the village panchayat secretary.

Record guide

Property Tax in Tamil Nadu

Property tax in Tamil Nadu is the half-yearly tax that a municipal corporation, municipality, town panchayat or village panchayat levies on each building. In Chennai, pay it on the Greater Chennai Corporation site (chennaicorporation.gov.in) with the zone number, division code and bill number. Other corporations and municipalities use TN Urban e-Pay (tnurbanepay.tn.gov.in), and village panchayats use vptax.tnrd.tn.gov.in. Under the Tamil Nadu Urban Local Bodies Rules, 2023, the half-years run from 1 April to 30 September and from 1 October to 31 March. Paying within the first month of a half-year earns a 5% incentive, up to Rs 5,000. Unpaid tax attracts simple interest of 1% a month. After you buy, file Form 3 within three months of registration to move the assessment into your name. Since December 2025 the fee is Rs 500 for a residential building.

Definition

Property Tax: A tax that the local body assesses on each building and records against an assessment or bill number in the owner's name. Corporations, municipalities and town panchayats levy it under the Tamil Nadu Urban Local Bodies Act, 1998 and its 2023 Rules. Village panchayats assess it under section 172 of the Tamil Nadu Panchayats Act, 1994.

When you need it

Before you buy, to check that the seller has paid the tax up to the current half-year. The Rules let the local body enter the buyer's name only after the outstanding dues are cleared by either party. After you buy, file the transfer return within three months of registration, or within one year of the death for an inheritance. Until the transfer is recorded, the seller stays liable for the tax.

Steps

In Chennai, open chennaicorporation.gov.in and go to Online Payments > Property Tax Payment > Property Tax Online Payment.
Choose Existing Bill Number or General Revision New Bill Number, then enter the zone number, division code, bill number and sub number. If you have only the old number, use New Bill Number Search under Online Services > Property Tax.
Click Pay Tax and pay by card or net banking. The Corporation charges no transaction fee for online payment.
For a no-dues certificate in Chennai, use No Due Certificate under Online Services > Property Tax and enter the property tax number.
Outside Chennai, open tnurbanepay.tn.gov.in > Quick Payment > Property Tax, select the municipality or corporation and enter the assessment number. Confirm the owner's name, because assessment numbers were revised after ward delimitation.
In a village panchayat, use Quick Pay on vptax.tnrd.tn.gov.in with the district, block, panchayat and assessment number.
After buying in Chennai, log in to the GCC Citizen Portal, apply under Name Transfer with Form 3, and pay the fee under Mutation Fee (Name Transfer).

What you need to search

Chennai: zone number, division code, bill number and sub number, or the new bill number
Other corporations and municipalities: name of the local body and the assessment number or old assessment number
Village panchayats: district, block, panchayat, and the assessment number, mobile number or door number
For a name transfer: registered document number, date and Sub-Registrar office, the latest tax receipt and an EC

Fees

Property Tax fee. Source: www.stationeryprinting.tn.gov.in, as of 2026-10-22.

Name transfer (Form 3) in corporations, municipalities and town panchayats: Rs 500 for a residential building and Rs 1,000 for a non-residential building, under rule 256(4-A) added in December 2025. The same amendment set the 5% early-payment incentive window at the first month of each half-year. (source: https://www.stationeryprinting.tn.gov.in/extraordinary/2025/836_Ex_III_1a_2025.pdf, as of 2026-10-22. Verify with sub-registrar.)

How to read it

In Chennai, the old bill number has a two-digit zone number, a three-digit division code and a five-digit bill number with a sub number. The general revision gave each property a new six-digit bill number. Check that the name on the assessment is the seller's and that the address matches the deed. Read the payment history for arrears in earlier half-years, and ask the seller for the no-dues certificate.

Red flags

Tax unpaid for earlier half-years, which must be cleared before the name transfer
The assessment is in a name other than the seller's
A civil suit about ownership, which blocks the name transfer under rule 256
A completed building with no assessment at all
An assessment number that the portal does not match with the owner's name after ward delimitation
The seller will not produce a no-dues certificate

Questions

When is property tax due in Tamil Nadu?: Rule 268 of the Tamil Nadu Urban Local Bodies Rules, 2023 says the first half-year's tax is payable between 1 April and 30 September and the second between 1 October and 31 March. Paying within the first month of the half-year earns a 5% incentive, up to Rs 5,000. The Chennai Corporation's deadline for the current half was 31 October 2026.
What is the penalty for paying late?: In corporations, municipalities and town panchayats, tax not paid within the half-year attracts simple interest of 1% a month, levied on the first day of each month until it is paid. For private owners, the council cannot waive this interest without the government's prior sanction. Village panchayats charge a late fee of Rs 1.50 to Rs 2 per Rs 100 a month.
How do I move the property tax to my name in Chennai?: Log in to the Greater Chennai Corporation Citizen Portal and apply under Name Transfer with Form 3. Attach the latest tax receipt, the registered deed and an Encumbrance Certificate, plus death and legal-heir certificates for an inheritance. Form 3 says the transfer order is issued within 15 working days. The Corporation also informs you by SMS.
Is there a deadline for the name transfer?: Yes. Rule 256 says the buyer must file Form 3 within three months of the registration of the transfer deed, or within one year of the owner's death for an inheritance. Until the transfer is recorded, the seller stays liable for the tax, so both buyer and seller gain from filing on time. Village panchayats charge no fee for a name change.
Can I pay property tax offline in Chennai?: Yes. The Corporation lists walk-in payment at banks including IOB, CUB, KVB, HDFC, IDBI, Canara Bank, TMB and others, even by cash, and at e-Sevai centres. Online payment on the Corporation site carries no transaction fee. After paying, you can download the receipt under Property Tax Online Payment Receipt.
Who do I contact about a property tax problem?: In Chennai, call 1913 or 044-2538 3614 for property tax questions, or use the Corporation's online public grievance system. For village panchayat tax, the helpline is 98849 24299 on weekdays, 10 am to 5.45 pm. For a mistake in panchayat dues, the portal asks you to contact the village panchayat secretary.

Sources

Greater Chennai Corporation - Property Tax (other towns: TN Urban e-Pay)
Fee source — as of 2026-10-22

Last reviewed 22 Oct 2026 by LawyerDesk Team

Quality check: 9 of 6 required sections filled. General information only, not legal advice.

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