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NITHAYAPRATAB (NIL)     06 January 2022

Property tax applicability

(1)  Vacant ground leased out.  Lessee constructed super structure.  Who has to pay property tax, Owner of property or the lessee.  There was no assessment nor tax levied.  Subsequently the superstructure was removed. (2) Is the owner now liable to pay property tax for the superstructure constructed and demolished by the lessee (now it is vacant ground) in the absence of any assessment made when the superstructure was there. Pl advice.



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 1 Replies

Aarushi   07 January 2022

Dear user,

Any structure when give on a lease means that for the time being only that structure would belong to the lessee and any kind of tax or revenue would have to be taken care of by the lessee. But once the lease is over, it is now the duty of the lessor to pay the taxes and any extra charges until the land is given on lease again.

In your case, when your land was on lease, it was the duty of the lessee to look into any kind of taxes that have to be paid, and now, that the land is no more on lease, the lessor has to incur all the taxes.

I hope I was able to solve your query and please feel free to leave follow up questions, if any.


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