Property tax and arrears
last updated 2026-07-21
Property tax in Tamil Nadu is charged by the urban local body — in Chennai, the Greater Chennai Corporation. It is due half-yearly, with a penalty for late payment. Unpaid arrears can end up as the buyer's problem in an as-is-where-is sale, so check them online before you bid.
How it works
Urban local bodies levy property tax on buildings within their limits. In Chennai the Greater Chennai Corporation collects it, half-yearly, with due dates of 30 September and 31 March and a penalty (commonly 1% per month) on delayed payment after a short grace period. Other cities and towns have their own local-body portals.
Why it matters to a buyer
In an as-is-where-is auction sale, the notice often places outstanding dues — property tax included — on the buyer. So arrears against a property are effectively a hidden cost you could inherit, eating into any saving from a low reserve. Checking them before you bid turns a nasty surprise into a known number.
How to check arrears online
For a Chennai property, you can look up dues on the Greater Chennai Corporation's property-tax page using the zone, division and bill number (or the old property-tax number), which shows the arrears breakdown, penalty and total payable. For properties elsewhere in Tamil Nadu, use the relevant local body's portal. See the sources below, and confirm the current figures on the official site.
After you buy
Once you own the property, get the property-tax record transferred to your name (linked to patta transfer / mutation) so future demands come to you and the record is clean. AuctionScope helps you size up a listing's price and risks; outstanding tax is one of the dues to fold into that view.
Frequently asked questions
Do I inherit unpaid property tax on a bank auction property?
Often yes. As-is-where-is sale notices commonly place outstanding property tax on the buyer, so check the arrears before bidding and factor them into the price.
How do I check property tax arrears in Chennai?
On the Greater Chennai Corporation property-tax page, using the zone, division and bill number (or the old property-tax number). It shows the arrears breakdown, penalty and total payable. Other Tamil Nadu cities use their own local-body portals.
When is property tax due in Tamil Nadu?
Typically half-yearly — 30 September and 31 March in Chennai — with a penalty for late payment after a short grace period. Confirm current dates and rates on the local-body portal.
Related terms
Sources
Rates, fees and procedures change — confirm the current position on the official portals below before you act.