The Municipal Administration & Urban Development, Govt. of AP on April 21, 2026, issued the amendments to the Levy and Assessment of Property Tax Rules, 2020.
In the said rules, in rule 7, after sub-rule (1), the following shall be added:
“Provided that a waiver of fifty per cent of the Vacant Land Tax shall be given during the construction period i.e., from the date of granting permission for the construction of a building until the date of issue of the Occupancy Certificate, or the date of completion of the building, or the expiry of the validity of such permission or its extended validity, whichever is earlier.
Nothing in this proviso shall apply to any unauthorized construction undertaken without obtaining the requisite permission from the Municipalities, Urban Development Authorities, or any other Competent Authority”.
[Notification no. - G.O.Ms.No.86]
