Property Tax – Rateable Value of the land under construction for redevelopment
Judgment dated 9.6.2026 of the High Court of Bombay in First Appeal No.1092 of 2007 of Municipal Corporation of Gr. Mumbai Vs. Tahir Properties Ltd.
Property Tax – Rateable Value of the plot and land under construction
Property Tax of the land under construction for redevelopment after demolition is rateable land.
After demolition, the land must be assessed based on its altered character as land and previous rateable value do not control or cap fresh assessment.
The ratio of all these Judgements is just because a land is a land under construction it does not cease to be rateable land. Further, the rateable value of such a land should be the same as vacant land.

