NDMC Releases House Tax Assessments Under Old Regime in Delhi, Yet to Switch to Unit Area Method

New Delhi, April 15: Even though Parliament has cleared the Jan Vishwas (Amendment of Provisions) Act, 2026, which enables NDMC to adopt the unit area method (UAM), NDMC is still in the process of switching over to the new system.
Current System vs UAM
| Aspect | Old System (Rateable Value Method) | Unit Area Method (UAM) |
|---|---|---|
| Basis | Rental value estimates, property records, ground surveys | Fixed parameters (size, use, age, location) |
| Transparency | Low (allows arbitrary assessments) | High (predictable calculations) |
Key Statistics
-
Properties under NDMC tax net: ~16,400
-
Taxpayers: ~10,500
-
Government-owned properties: ~1,600
-
Property tax disputes pending in courts: 200-250
Transition Status
"We are in the process of switching over to the unit area method within this financial year. Until it is implemented, the existing system will continue," a senior NDMC official said.
A committee will soon be formed to determine the multiplication factors for tax calculation under UAM. "There is no fixed deadline for moving to the unit area method," the official said.
Traders' Concerns
Atul Bhargava, New Delhi Traders Association president, said: "The current system allows officials to act arbitrarily and leaves room for corruption. We recently saw a case where a self-occupied property was assessed as deemed rental, with the tax pegged at over ₹2 crore. NDMC should also work towards settling these 200-250 pending court disputes."
Public Notice
The assessment list for 2026–27 is available for inspection on the 9th floor of Palika Kendra and can also be accessed online. Property owners can file objections either digitally or in person within the stipulated period.