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Property enumeration & mapping system for Bangalore

Harmit Kalra
Harmit Kalra
CEO, Magnasoft Consulting India Pvt. Ltd.
# 8, Richmond Circle, Lalbagh Road, Bangalore
bobby@mssglobal.com


Abstract
The paper discusses the Property Enumeration and Mapping System developed and implemented by Magnasoft Consulting India Pvt. Limited (MCIPL) for Ward 76 of Bangalore City under the administration of the Bangalore Mahanagara Palike (BMP). BMP is the local municipal body primarily responsible for property assessment and revenue generation. The scope of work encompassed computerization of property tax assessment records, property enumeration and household survey, creation of property maps, generation of attribute data from survey records and integration to individual property maps. The GIS application was customized to handle a series of analytical queries with different display and reporting options.

Introduction
The Government of Karnataka with several eminent Professionals as members constituted the Bangalore Agenda Task Force (BATF). The BATF has actively encouraged civic-minded individuals and corporate bodies to identify with the City’s aspirations in health, education and infrastructure activities. The objectives laid down by the Government of Karnataka include making Bangalore the best city in India by 2004 and augmenting the financial resources stakeholders to enable them to perform at world-class levels.

BATF was constituted to create a platform for different agencies and integrate short and long-term plans. Its main goal was to identify problem areas, find solutions and help agencies implement them. This included:
  • Creation of a GIS
  • Building a revenue model quickly and efficiently using GIS
  • To introduce a fund based accounting system
  • Develop a comprehensive infrastructure plan for the City
  • Widen the base of corporate involvement in the maintenance and development of the city
To analyze the geography related information and facilitate optimum decision making, the officials must be equipped with the appropriate tools. GIS and applied solutions will ensure a permanent understanding of the urban infrastructure of Bangalore such as roads, public buildings, green areas viz., parks, lakes, etc., and utilities like water supply and sewerage system, electricity and telecommunication, OFC networks, as well as economic resources enabling both types of information to be managed reliably and effectively. GIS will also be used to facilitate better operation and maintenance of various services and ensure accurate evaluation and monitoring of public utilities.

Background
BMP, the Municipal Corporation of Bangalore is responsible for providing basic facilities to the people of the city. Bangalore, the Silicon Valley of India has grown rapidly in the past decade. There has also been a tremendous rise in the services to be provided by BMP. It was identified that the service level had to be improved and project execution had to be done in the shortest time possible.

The actual practice of property tax assessment in BMP has not been satisfactory for want of a proper system of determining the gross rental values for buildings. Certain guidelines had to be developed for arriving at the gross annual rent in a manner that would be reasonable, transparent and uniform, and which would eliminate the wide exercise of powers of discretion currently assumed by the assessing officers resulting in widespread corruption in assessment.

As a result of consultations with the concerned officials and citizens, it was concluded that BMP has to strengthen its capacity principally in areas of revenue mobilization, solid waste management and financial management, over and above other areas. Bangalore has witnessed rapid growth in population in the last decade resulting in increased burden on existing land resources. The local planners and tax officials are constantly burdened with a plethora of information that is complex and dynamic.

Project Overview & Objectives
The objectives of the system were to streamline the tax assessment operations and promote transparency in the taxation structure, thereby facilitating short-term revenue enhancement. It was required that the information be documented systematically, which would help in efficient administration and tax collection. In order to achieve this, the data collected included population, voters, number of properties, property tax assesses, amount of tax collection, etc.

The primary goals of this system included computerization of property tax records, property enumeration, mapping of all properties and the development of a intervention package that included both immediate service improvements and property reassessment.




Methodology The methodology adopted to achieve the goals of this project included:
  • Creation of a ward map
  • Preparation of property maps by conducting a property enumeration and physical survey program
  • Creation of a computerized tax record database
  • Linking property maps with the tax record database
  • Customisation of software for queries
  • Porting to an Intranet using Autodesk MapGuide


Methodology Adopted for Property Enumeration & Mapping
  • Computerization of tax records
  • Preparation of base map
  • Preparation of rough field maps from base maps
  • Property enumeration & household survey
  • Preparation of property maps
  • Data entry of surveyed data into new property database
  • Analysis of data, ward wise for accuracy
  • Linking of property maps with the database
  • Property assessment depending upon land use, type of construction, floor level of unit, neighborhood area, front/back street accessibility.
The computerized property tax records were printed out to form the basis of the property enumeration and assessment survey. At the outset, the available property maps were rough outline maps and were found to be outdated. From these, revenue ward maps were extracted by rough boundaries for use in the property enumeration. These rough ward maps were taken to the field and used along with the assessment printouts to verify and update property information. Surveyors made current notations both on records and on maps in the field. The increase in property registration from enumeration was substantial. The property survey conducted with the enumeration was based on a simple questionnaire, which emphasized location and basic property characteristics likely to affect property values. The key characteristics were landuse, type of construction, floor level of unit, neighborhood, area and street accessibility.

At the end of each day, enumeration/survey information was checked, corrected and entered in computer files. Rough field notation maps were checked and fitted to the outline city map to create the property tax maps. Upon completion, the property tax maps were scanned and digitized using AutoCad Map software. Property numbers from the enumeration were added to the computerized maps and linked with survey information. This established the Ward 76 Geographical Information System.



Geographical Information System to Increase Revenues
The first use of the Ward 76 GIS was to facilitate property assessment. With the GIS it was possible to develop and implement a feasible reassessment methodology without the concern for data management.

The methodology adopted was the representative neighborhood approach where classification was done on neighborhood types based on rent values. Once the classification was completed, values for owner occupied properties were calculated. Properties with values significantly higher or lower than the surrounding properties were reviewed. After application of a computerized assessment program, property values were randomly checked. This checking was possible by pulling up the full property record. Six sample zones were considered. The number of unassessed commercial, residential and other properties were determined. The total tax that could be collected was calculated based on the area of unassessed properties and the rate per square feet. The projected tax enhancement was thereby determined.

The Property Taxation Module developed by MCIPL for BMP is shown in the sample screenshots (Fig. 1).



Results & Discussion
The total number of properties covered in Ward 76 included around 10000. The number of recorded and unassessed properties were around 8000 and 1000 respectively. The percentage tax payers belonging to residential and commercial zones was 77.43% and 94.78% respectively. The projected tax enhancement was found to be around 120%.

(Fig. 2.) depicts the tax range and the percentage tax amount paid by the residential tax payers. The tax range varies from zero to 200000 and above. The highest range of tax collection is in the Rs. 10000 – 50000 tax range, amounting to 37%. The lowest range of tax collection is the Rs. 0 – 1000 tax range, amounting to 2%.

The number of residential tax payers in the respective tax ranges is depicted in (Fig. 3.) The highest number of tax payers (57%) belong to the Rs. 1000 – 10000 tax range.

(Fig. 4) depicts the tax range and the percentage amount of tax paid by the commercial tax payers. The tax range varies between zero to Rs. 26,00,000 and above. The highest range of tax collection falls in the Rs. 500000 – 1000000 tax range, amounting to 20%.

The number of commercial tax payers in the respective tax range is given in (Fig. 5). The highest number of tax payers belong to the Rs. 1000 – 10000 tax range (48%).



Conclusion
In conclusion, additional revenue can be generated by enumerating unassessed properties, tracking defaulters, regularizing the existing tax and rationalizing the tax rates. Proper zoning is essential for this purpose. Geographical Information System proves to be an effective tool for analyzing and displaying thematic maps of all the roads for proper evaluation and correction of zones. GIS can also be used to locate additional land area from which additional tax revenues can be generated. This is brought about by assigning the landuse code for the various properties, analyzing the land use patterns and identifying additional land to be developed.

Reference
  • Burrough, P. A.,1986: Principles of Geographical Information Systems for Land Resources Assessment, Oxford Science Publications.
  • Kalra, Harmit et al., 2000: Project Report on Property Enumeration and Mapping of Ward 76 submitted to the Bangalore Agenda Task Force (BATF).
  • Gibbons, Scott., 1998: Mirzapur, Uttar Pradesh – A Case Study in Administrative Restoration.
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