Knowledge Standard: Property Tax Taxonomy Version 2

National Urban Digital Mission (NUDM)

Contributors:

The Property Tax Knowledge Standard, developed under the National Urban Digital Mission (NUDM), defines a comprehensive taxonomy for property tax governance across Urban Local Bodies (ULBs) in India. It standardizes key components such as property attributes, ownership types, assessment methods, billing, collection, recovery, exemptions, and reporting mechanisms. The document addresses interoperability challenges by harmonizing terminology and processes, thereby enabling accurate, consistent, and scalable data exchange across municipal systems. Designed to serve as a foundation for data models and APIs, this standard supports ULBs in implementing transparent, efficient, and citizen-centric property tax systems aligned with national digital governance goals.