Karnataka
In Karnataka, property tax is levied by the local body in whose area the property sits, and which body that is decides which Act applies: a grama panchayat levies under the Karnataka Gram Swaraj and Panchayat Raj Act, 1993, a municipal council under the Karnataka Municipalities Act, 1964, and a city corporation under the Karnataka Municipal Corporations Act, 1976.
Two departments, not one. Rural areas sit with the Rural Development and Panchayat Raj Department; municipal areas sit with the urban development side of the state government.
- Grama panchayatSection 199, Karnataka Gram Swaraj and Panchayat Raj Act, 1993
Section 199 is the provision under which a grama panchayat levies tax on buildings and lands within its area that are not subject to agricultural assessment. The state's property records for panchayat areas are held by the Rural Development and Panchayat Raj Department on its own portal — a system entirely separate from any municipal one. On this corridor this is the ordinary case, not the exception.
SourcesRural Development and Panchayat Raj Department, Government of Karnataka — e-Swathu — property records for grama panchayat areas (opens in a new tab)Bengaluru Urban District Administration — Subdivision & Blocks (opens in a new tab)
- Town panchayat, town municipal council or city municipal councilThe Karnataka Municipalities Act, 1964
The tier between a panchayat and a corporation. The district administration's own count gives Anekal taluk 6 urban local bodies — so some parcels on this corridor are in one of these and most are not, and which is which is a per-parcel fact.
SourceBengaluru Urban District Administration — Subdivision & Blocks (opens in a new tab)
- City corporationThe Karnataka Municipal Corporations Act, 1976
Inside Bengaluru's municipal area the corporation is now one of the City Corporations under the Greater Bengaluru Governance Act, 2024 (Karnataka Act No. 36 of 2025), which replaced the single Bruhat Bengaluru Mahanagara Palike. Which corporation covers a given address is set by the delimitation notification, which we have not read from a government source — so we name none.
