BBMP property tax in Bangalore: how to check dues, pay, and verify the tax-paid receipt before buying

Property-tax arrears in Bangalore attach to the property, not the person who ran them up. When a flat or site changes hands, unpaid BBMP property tax carries over to the new owner, and it will also stall a khata transfer — the municipal record cannot be moved into the buyer's name while tax is outstanding on the property. That makes checking the seller's property-tax-paid status a due-diligence step, not a formality. This guide covers how to check what is owed, how to pay, and how to verify the tax-paid receipt against the property record before any money changes hands.

Why property tax is a buyer's problem, not just the seller's

Property tax in Bangalore is levied under the Self-Assessment Scheme (SAS), in which the owner assesses and pays the tax on the property each year. The tax is tied to the property and its municipal account, not to a particular owner. Two consequences follow for a buyer. First, arrears do not disappear on sale — an unpaid balance from earlier years becomes a demand the new owner has to clear. Second, and more immediately, tax dues block the khata transfer: the khata (now the e-Khata) is the property-tax account, and the municipal body will not transfer that account into a buyer's name while tax is unpaid on the property.

A buyer who skips the tax check can complete a registration and then find that the khata cannot be mutated into their name until years of the previous owner's arrears are settled. The tax-paid receipt is therefore part of the same document set as the khata, the encumbrance certificate and the sale deed — and it should be read together with them, not treated as an afterthought.

The two numbers that identify a property: SAS Application Number and PID

Everything on the BBMP tax system is keyed to one of two identifiers, and a buyer should get both from the seller before searching:

• SAS Application Number (SAS base application number, sometimes called the SAS ID) — the number printed as 'Application No.' at the top of the property-tax receipt. It is the permanent identifier for the property's tax account and stays the same across years unless the property is re-assessed. It is the number most reliably used to pull up past payments.
• PID (Property Identification Number) — a location-based number for the property; a newer alphanumeric PID has been rolled out alongside the older ward-based format. The PID also identifies the property on the tax system and links across to the khata record.

If a seller cannot produce either number or the last receipt, treat that as the first question to resolve — not because it is necessarily sinister, but because without the identifier you cannot independently confirm what has and has not been paid.

How to check property-tax status and pay online

The only authorised portal is the BBMP property-tax system at bbmptax.karnataka.gov.in. As the civic administration transitions to the Greater Bengaluru Authority (GBA), BBMP continues to operate this portal; do not enter details or pay on any lookalike site that does not end in karnataka.gov.in.

1. Open the BBMP property-tax portal at bbmptax.karnataka.gov.in.
2. Enter the SAS Application Number (or the PID) and retrieve the property. The registered owner's name and property details are displayed — confirm they match the seller and the sale deed.
3. Use the payment-status section to see which years are paid and whether any balance or interest is outstanding. This is the check that surfaces arrears.
4. To pay, file or confirm the self-assessment for the year, pay the amount online, and complete the transaction.
5. Download and print the receipt and the paid challan from the receipt / challan section for the years paid. Keep the digital copies.
6. For any prior year that reads as unpaid, download the demand or defaulter notice if the portal shows one, and quantify the arrears before proceeding.

Verify the tax-paid receipt before you buy — a checklist

A seller's paper receipt is a starting point, not proof. Verify it against the portal and against the property's other records:

• Pull the record yourself — retrieve the property on bbmptax.karnataka.gov.in using the SAS Application Number or PID rather than relying on the seller's printout, and read the payment status directly.
• Confirm no year is outstanding — check that every financial year up to the current one shows as paid, with no balance or accrued interest. Arrears will block the khata transfer and pass to you.
• Match the owner name — the name on the tax record should match the seller and the chain on the sale deed. A tax account still in a predecessor's name signals an incomplete earlier khata transfer.
• Match the property particulars — the built-up area, usage (residential or commercial) and zone on the tax record should match the property being sold. An under-declared area or wrong usage is an unpaid-tax exposure waiting to surface on re-assessment.
• Cross-check against the khata / e-Khata — the tax account and the e-Khata should describe the same property and owner; a mismatch between them has to be explained before you pay. See PropWatch's e-Khata guide linked below.
• Keep the paid challans — download and retain the paid receipt and challan for the years cleared; you will need them for the khata transfer and mutation after registration.
• Have a property advocate read the tax record with the title documents — the online receipt does not replace an examination of the sale deed, encumbrance certificate and khata chain.

The logic is the one PropWatch applies across Karnataka records: the tax receipt tells you the property-tax account is current; the khata tells you who the municipal body records as liable; mutation updates that record after a sale; and the registered sale deed and parent-document chain establish title. A gap in any one is the thing to resolve before signing. After a purchase, the property tax, the khata transfer and the mutation all have to be completed in the buyer's name — the tax-paid receipt is what makes the khata transfer possible.

SourceBBMP Property Tax System, Government of Karnataka — official portal for payment status, receipt and challan download, and demand notices

SourceBBMP Property Tax System — application / payment status check

SourcePropWatch — e-Khata in Bangalore: what it is, how to apply, check your status and charges

SourcePropWatch — Property mutation in Karnataka: auto-mutation after registration, and how to check it

SourcePropWatch — RTC (pahani) in Karnataka: how to view and verify a land record online on Bhoomi