Assessment of House tax in Grampanchayats

The government issued rules for levy of house tax under A.P.G.P. Act,1964 wide G.O.MS.No. 282
PR, (pts-viii) Department 12-3-1965 and the same rules along with other rules are made
applicable in APPR Act 1994, as per G.O.MS.NO. 378 PR & RD ( relief) Dept. dated 28-061994, under Section 276 of APPR Act,1994 and Sections 8 and 18 of AP General Clauses
Act,1891.

Section & Rule provision for House Tax

As per Section 60(1) and Rules issued in G.O.Ms. 30 PR&RD (Relief) date 20/01/1995. Rule 4 to 13
relates House tax Assessment
Amended by G.O.Ms.No.113 PR&RD(Pts.II) dt.22/03/1996
Amended by G.O.Ms.No.98 PR&RD (Pts.III)dated 14/03/2002
Amended by G.O.Ms.No.382 PR&RD (Pts.I) dated 14/12/2012
What is of House, building & hut
Under section 2 (19) of APPR Act 1994, House means a building or hut fit for human occupation,
whether as a residence or otherwise, and includes any shop, workshop or ware house or any
building used for garaging or parking buses or as a bus stand, cattle shed ( other than a cattle
shed in an agricultural land, poultry shed or dairy shed)
Sheds put up by the occupants of land in the markets belonging to Grampanchayat are building
within the meaning of section 2 (3) of the APPR Act. They are assessable to house tax
( videG.O.MS.No. 1601 L.A dated 10-06-1941)
Electrical motor pump sheds in the Agriculture fields are buildings, are liable to house tax
videG.O.MS.No. 1126 PR Dept. dated 26-06-1963
What is not house, Building, hut?
1)A basement
2)A detached wall with no building at all inside the wall or walls
3)Building under construction
4)A tent
5)Bunks easily movable
6)Bunks were easily movable and therefore, not be considered to be building

Buildings exempted from house tax

N.G.O. Homes
Buildings owned by servicemen, ex-servicemen and widows of ex-servicemen subject to single
occupation
Poultry sheds and its annexes
Light houses
Canteens, clubs used for employees recreation provided by Industries and factories for the benefit of
employees
All classes of huts and houses whose value doesn't exceed limits. Capital value Rs.500, Rental
value Rs.25 per annum

Building set apart for public worship

Choultries no rent charged if charged it is used exclusively for charitable purpose
Govt. Educational institutions, hostel and libraries and public buildings used for charitable purpose
Ancient monuments protected under Ancient monument act 1904
Charitable hospitals
Central Government buildings (But liable for service/user charges)
Railway buildings
Buildings owned by Grampanchayat
Note:After issue of G.O.No.30 Dated.20-01-1995 Exemption sanctioned for Ex-Servicemen and
Non-Gezetted Officers Association buildings were also liable for tax. Only Poultry sheds
are exempted
The government exempted poultry sheds and annexes from house tax in the past and Kotla
Vijayabhaskara Reddy included this in the AP Panchayat Raj manual when he was Chief Minister.
But small poultry farmers in the villages continued to be harassed by the authorities and forced to
pay up house tax even today. The Hindu.