CONTENTS 1. Introduction 1-7 1.1 Background 1.2 Overview of Reforms 1.3 Review of Past Efforts 1.4 Objectives of the Study 1.5 Study Methodology 1.6 Outline of the Report 2. Ahmedabad Municipal Corporation 8-20 2.1 City Profile 2.2 Urban Governance 2.3 Overview of Finances 2.4 Existing System 2.5 Assessment System 2.6 Billing and Collection System 2.7 Exemptions 2.8 Benefits from New System 2.9 Use of Modern Technology 2.10 PT in Newly Merged Areas 2.11 Impacts of JNNURM 2.12 Issues 2.13 Replicability and Sustainabihty 2.14 Lessons Learnt 3. Bruhat Bangalore Mahanagara Palike 21-43 3.1 Introduction 3.2 City Profile 3.3 Urban Governance 3.4 Overview of Finances 3.5 Existing System 3.6 Reforming the Property Tax System 3.7 Appraisal of the Reform 3.8 Benefits of the System 3.9 Reduction of Compliance Cost 3.10 Elasticity 3.11 Transparency 3.12 Administrative Costs 3.13 Horizontal Equity 3.14 Key Benefits and Lessons Learnt 4. Bhubaneswar Municipal Corporation 44-52 4.1 Introduction 4.2 Urban Governance 4.3 Overview of Finances 4.4 Property Tax System 4.5 Issues, Problems, Suggestions 4.6 Reform Interventions 5. Corporation Of Chennai 53-61 5.1 Introduction-City Profile 5.2 Urban Governance 5.3 Overview Of Finances 5.4 Importance of Property Tax on Revenue Generation 5.5 Existing Property Tax System 5.6 Benefits of New System 5.7 Impacts of JNNURM 5.8 Innovations, Replicability, Sustainability 6. Greater Hyderabad Municipal Corporation 62-71 6.1 Introduction 6.2 City Profile 6.3 Urban Governance 6.4 Administrative Set Up of Property Tax Department 6.5 Overview of Finances 6.6 Demand and Collection 6.7 Property Tax System 6.8 Issues and Reforms 7. Indore Municipal Corporation 72-83 7.1 Introduction 7.2 City Profile 7.3 Urban Governance 7.4 Overview of Finances 7.5 Existing Property Tax System 7.6 Benefits of New System 7.7 Impacts of JNNURM 7.8 Innovations/Replicability/Sustainability 7.9 Issues and Problems 8. Kolkata Municipal Corporation 84-96 8.1 Introduction 8.2 Urban Governance 8.3 Overview of Finances 8.4 Property Tax System 8.5 Issues 8.6 New Assessment Mechanism 8.7 Impact of JNNURM 8.8 Initiatives/ Innovative Measures 9. Ludhiana Municipal Corporation 97-104 9.1 Introduction 9.2 Urban Governance 9.3 Overview of Finances 9.4 Property Tax System 9.5 Issues and Problems 9.6 Innovative Measures 9.7 Impact of JNNURM 10. Patna Municipal Corporation 105-118 10.1 City Profile 10.2 Urban Governance 10.3 Overview of Finances 10.4 Property Tax System 10.5 Benefits of New System 10.6 Use of Modern Technology 10.7 Impact of JNNURM 10.8 Innovations, Replicability and Sustamability 10.9 Issues and Problems 10.10 Suggestions 11. Pune Municipal Corporation 119-130 11.1 Introduction 11.2 Urban Governance 11.3 Organisational Framework of the PMC 11.4 Overview of Finances 11.5 Status of Demand and Collection 11.6 Property Tax System in PMC 11.7 Concessions/Exemptions 11.8 Issues 11.9 Reforms under JNNURM 11.10 Innovative Measures adopted for PT Collections 12. Summary of Findings and Way Forward 131-151 12.1 Context 12.2 Comparison of Findings 12.3 Issues 12.4 Impact of JNNURM Reforms 12.5 Major Guidelines 12.6 Conclusions Bibliography 152-153 Annexure 154 Al Recommendations of 13l FC on Property Tax from 13th CFC Report A2 Some Indicators of Property Tax in Selected Cities A3 Property Tax Primers, Ministry of Urban Development, Gol