Basic Taxes
The Government shall levy land tax for all the lands within the state irrespective of the nature or type of land, subject to the exemptions provided in the section 2 of the Kerala Land Tax Act, 1961
Payment of Land Tax
The Village Officer is authorized to collect the land tax remitted at the village office and issue receipts on the same.
Building Tax
One time building tax is applicable for all buildings constructed on or after April 1, 1973 as per the Kerala Building Tax Act, 1975. A yearly luxury tax of Rs. 4000 is levied on buildings which are constructed on or after 1.4.1997 having a plinth area of 278.7 sqm or more, in addition to the one-time tax.
