How to Pay Panchayat Property Tax: 0nline/Offline Guide

Learn what Gram Panchayat property tax is, how to pay online in Karnataka, how to check dues, and the step-by-step payment process for house tax in 2026. 

Quick Summary (TL; DR)

• Gram Panchayat property tax (Gharpatti or house tax) is an annual levy on all properties within a GP's jurisdiction under the Karnataka Panchayati Raj Act, 1993

• Tax rate: 0.5% to 2% of the property's annual rental value, significantly lower than the BBMP property tax

• Online payment in Karnataka is available through the BSK portal (bsk.karnataka.gov.in) and e-Swathu 2.0 (eswathu.karnataka.gov.in)

• e-Swathu is Karnataka's digital property record system for rural areas under Gram Panchayats, the rural equivalent of e-Aasthi for urban areas

• A GP property tax receipt is important proof of property possession and is required for many official and legal purposes

What Is Gram Panchayat Property Tax?

Meaning and Legal Basis

Gram Panchayat property tax, also called Gharpatti (house tax) or Aasthiveri in Kannada, is an annual tax levied by the Gram Panchayat on all properties within its jurisdiction.

It is the rural equivalent of BBMP's urban property tax. Just as BBMP collects property tax from Bengaluru's urban properties to fund roads, parks, and civic services, the Gram Panchayat collects house tax from rural and peri-urban properties to fund village infrastructure, sanitation, and development.

Legal basis: Gram Panchayat property tax, also known as village panchayat house tax, is a local tax levied on property owners by the village governing body, the Gram Panchayat, to fund essential services and infrastructure development within the village.

In Karnataka, this is governed by the Karnataka Panchayati Raj Act, 1993, under which each Gram Panchayat has the authority to assess and collect property tax within its administrative jurisdiction.

Who manages it:

The Rural Development and Panchayat Raj Department (RDPR), Government of Karnataka, oversees the GP property tax system statewide. Individual Gram Panchayats assess and collect the tax. Karnataka has some 6,000 Gram Panchayats, and there are about 1.5 crore rural properties in the tax bracket.

For Example:

Your plot is in a village near Bengaluru. It falls under a Gram Panchayat, not BBMP.

You pay property tax every year. Or you know you should, but are not sure how.

The portals are different from BBMP. The terms are different. The calculation is different.

This guide covers everything: what Gram Panchayat property tax is, how it is calculated, which portals to use in Karnataka, and the exact steps to pay online, whether you are a resident or an NRI managing property from abroad.

What Is Gharpatti / House Tax in the Gram Panchayat?

Understanding the Terminology

In Karnataka's Gram Panchayat system, property tax is referred to by several names:

All these terms refer to the same annual tax collected by the Gram Panchayat on properties within its jurisdiction.

How Is GP Property Tax Different from BBMP Property Tax?

Side-by-Side Comparison

NOTE: Property tax is assessed according to the applicable rules, resolutions, and assessment methods adopted by the jurisdictional Gram Panchayat.

Example:

Who Must Pay Gram Panchayat Property Tax in Karnataka?

The Properties That Are Taxable

Gram Panchayats in Karnataka collect annual property tax on properties within their jurisdiction. Property owners required to pay this tax include: owners of residential properties, individuals who own houses, apartments, or any other residential buildings within a rural area governed by a Gram Panchayat; and owners of commercial properties, businesses, shops, offices, warehouses, and other commercial establishments located within the panchayat area.

Important: Even unauthorised properties are taxable. Farmhouses, for example, were out of the tax bracket earlier but are now included under Karnataka's revised GP tax rules.

Properties that must pay GP tax:

• Houses, villas, and residential buildings in GP areas

• Commercial shops, offices, and establishments

• Vacant plots (at a lower rate)

• Farmhouses and holiday homes

• Warehouses and storage facilities

• Even partially constructed buildings

How Is Gram Panchayat Property Tax Calculated?

The Formula and Rate Structure

Gram Panchayat property tax is levied by village authorities to fund local development. The tax rate usually ranges between 0.5% to 2% of the property's annual rental value (ARV), depending on state rules. Formula: Property Tax = Tax Rate × Annual Rental Value (ARV).

What is Annual Rental Value (ARV)?

ARV is the estimated annual rent a property could earn if let out, not the actual rent, but an assessed value determined by the Gram Panchayat based on:

• Location within the village (main road, interior, outskirts)

• Property type (residential, commercial, industrial)

• Built-up area

• Construction type (pucca/kachcha)

• Age of construction

Worked example:

Rates vary by GP and are set at the discretion of each Gram Panchayat. Verify your specific GP's rates at the GP office or BSK portal.

What Are the Key Portals for GP Property Tax in Karnataka?

The Digital Infrastructure

1. e-Swathu 2.0  eswathu.karnataka.gov.in

e-Swathu is an online portal designed by the Government of Karnataka to manage and store property-related documents for rural areas. Launched in 2021 and significantly upgraded to version 2.0 in late 2025, it serves as the definitive repository for ownership and physical attributes of properties within the jurisdiction of over 6,000 Gram Panchayats. Managed by the Rural Development and Panchayat Raj Department, the system now digitises over 97 lakh rural property records.

e-Swathu 2.0 is primarily for property records, and e-Khata for GP properties, not just tax payment. Use it to:

• Access your GP e-Khata (Form 9/Form 11)

• Check your property record

• Apply for a new Khata

• Verify property ownership documents

2. BSK (Bapuji Seva Kendra)  bsk.karnataka.gov.in

Bapuji Seva Kendra (BSK) is the rural equivalent of Bangalore One, launched in 2016, and it provides over-the-counter services, including property tax payments. A BSK mobile app is also available.

BSK is the primary portal for paying GP property tax online in Karnataka. Use it to:

• Pay Gram Panchayat Gharpatti online

• Download payment receipts

• Access other GP services

3. e-Gram Swaraj  egramswaraj.gov.in

The national Government of India portal for Panchayat services. Some Karnataka GPs are registered here. Used primarily for:

• GP budget and accounts information

• National-level Panchayat services

4. Physical BSK Centres

Not just tax payments, a host of other services such as issue of Forms 9 and 11, building construction licence, occupancy certificate, water supply connections and so on can be availed through the BSK website. A Bapuji Seva Kendra mobile app is available as well.

Need Help? Talk to Vault Proptech about your GP property tax and compliance.

How to Pay Gram Panchayat Property Tax Online  Step by Step

BSK Portal Process (Primary Method)

Step 1: Open the BSK portal

Go to bsk.karnataka.gov.in on your browser or open the BSK mobile app. This portal is available in Kannada and English.

Step 2: Log in or register

Click "Login" or "Register." Enter your mobile number. Receive and enter the OTP. New users register with their name, mobile number, email ID, and district details.

Step 3: Select Property Tax / Gharpatti service

From the services menu, select "Property Tax Payment" or "Gharpatti" under the Gram Panchayat services section.

Step 4: Enter your location details

A new screen appears. Enter:

• District

• Taluk

• Gram Panchayat name

• Village name

Step 5: Enter your 18-digit property identification number

Enter details such as name, mobile number, email ID, district, taluk, panchayat, and 18-digit property identification number.

Your 18-digit property ID is on your previous GP tax receipt or your e-Swathu property record. If you do not know it, search by owner name and village on the same screen.

Step 6: Retrieve property details and tax dues

The portal fetches your property record showing:

• Property owner name

• Property address

• Assessment details

• Outstanding tax amount (current year + arrears, if any)

• Penalty (if applicable for late payment)

Verify all details match your property. If details are wron,  note the discrepancy and approach the GP office for correction.

Step 7: Select the payment amount

Choose whether to pay the current year only or include arrears. It is advisable to clear all arrears at once.

Step 8: Choose payment method and pay

Select payment mode:

• UPI (Google Pay, PhonePe, BHIM)

• Net banking

• Debit card/credit card

Complete the payment through the gateway.

Step 9: Download the payment receipt

After successful payment, the portal generates a payment receipt. Download and save the PDF. This receipt is your proof of payment. Keep it permanently.

The 18-digit Property ID:

This is the unique identifier for your GP property, equivalent to the SAS ID for BBMP properties. Find it on:

• Previous tax receipts from the GP office

• Your e-Swathu Form 9 or Form 11

• At the Gram Panchayat office, by providing your name and village

How to Check Property Details and Pay on e-Swathu 2.0

For Property Records and Tax Verification

Step 1: Go to eswathu.karnataka.gov.in

Open the e-Swathu 2.0 portal. Once on the E-Swathu 2.0 homepage, click on the eKhata tile under the Citizen Services section. The homepage also shows Application Status options to track existing applications using ePID.

Step 2: Log in with an Aadhaar-linked mobile

Enter your mobile number and OTP. Aadhaar-linked mobile is preferred for the best results.

Step 3: Search your property

Enter:

• District

• Taluk

• Gram Panchayat

• Village

• Property ID or owner name

Step 4: View your property record

e-Swathu also shows rural tax information linked to the Gram Panchayat. The Karnataka Government's e-Swathu 2.0 portal allows property owners to apply for Panchayat e-Khata, upload documents, check draft records, and download Form 9 and Form 11B online.

Step 5: Check tax status

The property record shows any outstanding tax or confirmation that tax is paid and up to date.

Step 6: Navigate to tax payment

From e-Swathu, you may be redirected to BSK for actual payment. Complete payment as described in the BSK steps above.

How to Pay Gram Panchayat Property Tax Offline

At the GP Office or BSK Centre

If online payment is not available for your specific GP or if you prefer in-person payment:

At the Gram Panchayat Office:

1. Visit your jurisdictional Gram Panchayat office during working hours (10 AM to 5 PM on working days)

2. Go to the tax collection counter

3. Provide your property details: owner name, village, site/door number, previous tax receipt number (if available)

4. The GP official retrieves your property record

5. Confirm the outstanding amount

6. Pay in cash or cheque

7. Collect the stamped tax receipt, keep it permanently

At BSK Physical Centres:

BSK centres provide over-the-counter services, including property tax payments. Find your nearest BSK centre by visiting bsk.karnataka.gov.in and using the centre locator.

Documents to carry for offline payment:

• Previous tax receipt (if available)

• Property documents (Khata/Form 9, sale deed)

• Aadhaar card

• Mobile number registered with GP

Need Help? Talk to Vault Proptech about your GP property tax and compliance.

How to Get the GP Property Tax Receipt

Why It Matters and Where to Get It

The GP property tax receipt is one of the most important documents for GP properties. It serves as:

• Proof of property possession and continuous ownership

• Address proof for official purposes

• Evidence in any property dispute

• Supporting document for property sale due diligence

• Evidence for Khata transfer applications

• Supporting document for bank loan applications

• Proof of tax compliance

To get your receipt online:

After online payment through BSK, the receipt is available immediately for download. For older payments, log in to the BSK portal and access the payment history.

To get receipts for past payments:

Older manual receipts may not be available online. Visit the GP office with your previous receipt and request a certified extract of tax payment history.

What Happens to GP Property Tax When Area Merges into BBMP?

The Tax Transition That Catches Property Owners Off Guard

When a Gram Panchayat area is absorbed into BBMP/GBA jurisdiction, the property tax system changes completely:

What property owners must do after the merger:

1. Stop paying GP tax, it is no longer valid after the merger

2. Apply for BBMP Khata (B-Khata if on revenue land)

3. Register for SAS/PID at bbmptax.karnataka.gov.in

4. Begin paying the BBMP property tax under the new SAS ID

5. Consider B-to-A Khata conversion under Bhoo Guarantee (2% fee until August 2026)

Pending GP dues before merger:

Any outstanding GP tax dues must be cleared before the BBMP Khata is issued. Keep all GP receipts, as they serve as proof of prior compliance during the Khata application.

Note: Payment of property tax does not itself establish ownership or confer title. Title is determined through valid ownership documents and applicable law.

GP Property Tax and Rural Property Compliance: Vault Proptech Handles It All

The GP property tax is simpler than the BBMP tax. But finding the right portal, retrieving your 18-digit property ID, clearing past arrears, and ensuring your e-Swathu records match your sale deed, all of this requires coordination that absentee owners and NRIs find difficult to manage remotely.

Vault Proptech helps rural and peri-urban property owners, including NRIs, stay compliant with GP property tax and records.

• GP property tax due check and payment coordination through the BSK portal

• 18-digit property ID retrieval for properties with no prior receipts

• e-Swathu 2.0 property record search and Form 9 / Form 11 download

• GP Khata update and transfer after property purchase

• Arrears clearance: multiple years of pending dues paid and reconciled

• GP property tax receipt collection and secure storage

• Verification of GP records before property sale due diligence

• GP to BBMP transition, Khata conversion, new SAS ID, property tax regime change

• e-Swathu application for new GP e-Khata registration

• Rural property due diligence  GP records, RTC, EC, and tax receipts

• NRI GP property management, BSK payment, e-Swathu records, remote coordination

• Civic escalation when GP records are wrong, or the payment portal shows errors

GP property tax: small amount, big consequences if unpaid.

Need Help? Talk to Vault Proptech about your GP property tax and compliance.