Process of Valuation

As per the present system, valuation of any ULB takes place in every five years.

After the ULB adopts a resolution to re-value properties in its jurisdiction, it intimates the Department of Municipal Affairs. The State Govt.in Municipal Affairs Deptt. issues a notification u/s 9(1) of the WBVB Act,1978 specifying the area where the Board will commence work.

WBVB issues a public notice u/s 16 of the Act, ibid, asking the rate payers to file a statement [Schedule-III annexed to the West Bengal Valuation Board(Valuation of Land and Buildings) Rules,1984] relating to their properties within 30 days from the date of publication of such notice. The notice is published in two newspapers of which one is in the vernacular.

Simultaneously, WBVB obtains from the ULB , the municipal maps showing the wards, streets, important places etc. along with the total number of holdings (ward-wise), as also a list of technically qualified Field Assistants (two for each ward) who are engaged by the ULB.

These field personnel are imparted detailed training (theoretical as well as practical) by the Board’s officers at the ULB level, for three days, on the following:-

1. Measurement of a holding, including land and building.
2. Recording the name of user, building type and nature of use as also rent particulars and period of tenancy, etc.
3. Writing of field books with various items
4. Writing of Inspection Book (ward wise /street wise) and also input sheets. (Combination of Sl. 1,2,3.)

Thereafter the door to door field work begins and depending on the size of the ULB, the entire exercise has to be coordinated over an appropriate period. Field Officers and Valuation Officers of the WBVB thoroughly supervise the work. All the field papers are received by the WBVB headquarters after completion of field reports.

At this juncture, a policy-level meeting is held with the Chairperson of the ULB, WBVB officials and the Member Secretary of the Board, taking into consideration the income and expenditure statement for the last two years of the ULB. Parameters such as zone, land prices nature of use and type of structures etc. are also discussed. Chairperson of the ULB is also requested to express his/her projected annual demand of Property tax.

Once the field data have been collected, very often a lengthy process, scoring and weight age allocation are done using the data collected, and on the basis of the policy decisions relating to the degree of increase in incidence of tax, inter-area parity, general and special holdings, etc. This work is first done manually and then the data is fed into computer. All calculations are based on special software. Following this, a trial valuation list is generated in-house and on the basis of this another round of discussion is held with the ULB at the WBVB office, to ensure that errors have not crept in.

Then the Draft Valuation List (DVL) is prepared containing the proposed annual valuation and property tax for each holding of the ULB and after the signature of the Chairman, WBVB it is published in the manner as described in Rule 4 of the West Bengal Valuation Board (Valuation of Land and Buildings) Rules, 1984. This notification is published in two newspapers by the Board one of which is a vernacular. The Board also issues valuation notices to each individual rate payers whose names are included in the DVL mentioning that the Objection petition, if any shall have to be filed by the respective rate payer either to the WBVB office or to the concerned ULB within two months of receiving the notice. After receiving the objection petitions from the rate payers within the stipulated time , the objections are heard and disposed by the Objection Hearing officers (OHOs) specified by the WBVB , strictly as per the Hearing schedule finalised by WBVB in consultation with the ULB concerned. The Objection Hearing Officers hear and dispose of the objection petitions in the manner as specified in Rule 5D of the West Bengal Valuation Board (Valuation of Land and Buildings) Rules, 1984. Thereafter incorporating the changes on the valuation as determined by the Objection Hearing officers in the Order Sheets, the Draft Valuation List is modified accordingly and the Final Valuation List (FVL) is prepared. Final Valuation List (FVL) is published by the WBVB in two Newspapers, one of which is the vernacular. It is handed over to the ULB which becomes the Assessment list of the ULB concerned for the next five years with effect from of its effect.