How to Pay Your Property Tax Bihar : Complete Step-by-Step Guide

Owning a home in Bihar is a big milestone, but like many property owners, I initially found the process of paying property tax quite confusing. Whether you live in Patna, Gaya, or Muzaffarpur, understanding Property Tax Bihar is essential to avoid penalties and contribute your share to city development.

In this guide, I’ll walk you through how to calculate, pay, and claim rebates for your Bihar property tax both online and offline, along with specific details about Patna Property Tax.

What is Property Tax Bihar?

Property Tax Bihar is an annual levy imposed by the state’s Urban Development and Housing Department (UDHD) through local municipal bodies. It applies to all property owners, residential, commercial, or industrial, who fall under the jurisdiction of municipal corporations, councils, or nagar parishads.

This tax directly supports civic infrastructure like roads, drainage, sanitation, and streetlights. Essentially, it’s a way for citizens to contribute to the upkeep of their city.

Different cities in Bihar, such as Patna, Bhagalpur, Muzaffarpur, and Gaya, have their own assessment models and rates, but the basic calculation method remains largely uniform across the state.

Also Read: Bihar Circle Rate: A Comprehensive Guide to Property Valuation in Bihar

Who Needs to Pay Property Tax in Bihar

If you own property in Bihar, you are liable to pay property tax annually. This includes:

• Owners of residential houses, flats, or bungalows.
• Owners of commercial shops, offices, or complexes.
• Holders of vacant land or partially built plots within municipal limits.
• Owners of industrial units or godowns in urban areas.

Exemptions under Bihar’s Property Tax Rules

Certain properties are exempt from tax, including:

• Religious institutions and charitable trusts.
• Government-owned buildings.
• Educational institutions, public parks, and burial grounds.
• Land or property used exclusively for public welfare.

How to Calculate Property Tax Bihar (Step-by-Step Guide)

Bihar follows an Area-Based Assessment Model where the tax depends on the location, property type, size, and usage. Here’s how the calculation typically works:

1. Constructed Property (Residential or Commercial)

Formula:
Property Tax = (Carpet Area × Occupancy Factor × Annual Rental Value Factor) × 9%

Residential properties usually have a 70% carpet area factor, while commercial ones use 80%.

2. Vacant Land

Formula:
Property Tax = Land Area (sq. ft.) × ARV Factor (based on municipality type)

Municipal Corporation areas generally have a higher ARV factor compared to smaller councils or nagar panchayats.

3. Partially Constructed Properties (Up to 70%)

For such cases, both vacant land and constructed area are taxed separately:
Property Tax = (Vacant Land Tax) + (Constructed Area Tax)
An adjustment factor of 1.43 applies for taxable vacant areas.

4. Fully Constructed Properties (Above 70%)

Here, only the constructed portion is assessed:
ARV = Carpet Area × ARV Factor × Occupancy Factor
Tax Payable = ARV × 9%

5. Government Properties

Government buildings are taxed at 75% of the standard property tax as a service charge.

Bihar Property Tax Rates (2025)

Below is a quick snapshot of how Bihar’s property tax structure evolved over the years:

Currently, the 9% rate applies across most urban bodies in Bihar, including Patna.

How to Pay Property Tax Bihar Online (2025 Process)

Paying your Property Tax Bihar online is simple and time-saving. Here’s how to do it:

Step-by-Step Process

1. Visit the official Patna Municipal Corporation website – https://www.pmc.bihar.gov.in
2. Click on the “Pay Property Tax” link on the homepage.
3. Select your circle, ward number, property number, or owner number.
4. Click Search to view your property details.
5. Confirm the details and tax amount.
6. Proceed to payment using Net Banking, UPI, or Debit/Credit Card.
7. Download the payment receipt for your records.

Features of the Online Portal

• Check property details and tax balance.
• View previous tax receipts.
• Apply for property ownership corrections.
• Download duplicate receipts instantly.
  

How to Pay Property Tax in Bihar Offline

If you prefer paying in person, you can do so at your nearest Municipal or Ward Office.

Here’s what to do:

• Visit your local office with your previous tax receipt or property details.
• Pay the amount by cash, cheque, or demand draft.
• Collect your stamped payment receipt.

You can also pay at authorized Punjab National Bank or State Bank of India branches within your city.

Rebate and Penalty Rules (2025–26)

To encourage timely payments, Bihar municipalities offer rebates and impose penalties based on payment timelines.

Additional rebates are available for:

• Senior citizens, widows, and differently-abled owners.
• Low-income families and small businesses.

Also Read: Top Posh Areas in Patna Best for Residential Living

Patna Property Tax: City-Specific Notes

Patna uses a simplified Area-Based Assessment System, focusing on locality and property use.

Key details:

• Annual cycle: April 1 to March 31
• Payment deadline: July 31, 2025
• Penalty: 1.5% per month on delays
  

Property owners are encouraged to pay early to avoid interest and claim the 5% rebate.

Property Tax Bihar Contact Information

Address:
Patna Municipal Corporation, 2nd Floor, Block-C, Maurya Lok Complex, Budh Marg, Patna – 800001

Helpline: 1800-121-8545
Phone: 0612-2223791
Email: pmcprda@gmail.com / patnamc-bih@gov.in
Website: https://www.pmc.bihar.gov.in

Conclusion

Once I paid my Bihar property tax online, I realized how simple the process actually is. With user-friendly portals and clear calculation methods, paying your Property Tax Bihar is now faster and more transparent than ever.

Remember, timely payments not only help you avoid penalties but also strengthen Bihar’s urban infrastructure, ensuring better roads, sanitation, and services for everyone.