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Basic Terms Used in Property Tax:
Property Tax in Balochistan is levied and collected on the basis of Annual Rental Values (ARV) of Properties.
GARV: Gross Annual Rental Value: Property unit which is rented. The gross annual rent means annual rent of a property unit. For Example
Property unit per month rent Rs.2000/- × 12 months= Rs.24000/-per year is called Gross Annual Rental Value (GARV).
ARV: Annual Rental Value: Deduction of maintenance charges @ 10% from an annual rent of a property unit. For example:
Property unit per year rent is Rs.24000/- minus 10%=Rs.2400/- is deducted from Gross Annual Rented Value i.e, 24000 – 2400=Rs.21600/- is called Annual Rented Value.
On ARV Rs.21600/- property tax levy @ 15% i.e., Rs.3420/- is a property tax of a property unit per year.
Property Tax in Balochistan is levied and collected on the basis of Annual Rental Values (ARV) of Properties as per following detail:
Property units having Annual Rental Value (ARV) below Rs.13820/- property tax levied @ 10 % and Property units having ARV Rs.13820/- and above property tax levied @ 15 % .
ARV is determined after deduction of 10 % Maintenance Charges from Gross Annual Rental Value (GARV).
In Quetta and Hub cities property tax levy on property units @ 10% to 15 % if ARV is greater or less than Rs.13820/-.
In other cities of Balochistan property tax levy on property units @ 10% only.
The values of ARV are based on the reports of survey conducted by the staff responsible to collect property tax after each five years.
They distribute a P.T.4 form. The filled P.T.4 forms are to be returned by owner / tenants on the basis of self-assessment.
The owner / tenants then served with P.T.9. form which is a Notice of Demand. Subsequently owner / tenants are sent Form P.T.10 which is a challan for payment of property tax.
Property Tax Examption:
A person having one self-occupied residential unit having covered area up to 2500/ sq feet is exempted from property tax. However application for tax exemption would be submitted by the owner on annual basis.
