01607nam a22001217a 4500008004100000100004100041245003800082260004600120300003200166520116000198650008101358773004601439260731b           ||||| |||| 00| 0 eng d  aSamuel, Mercy S. and  Mathur, Rashi   aA review of property tax in India  aIndian Journal of Public Administration    a72(2), Jun, 2026: p.285-305  aIn India, over time, the share of own revenue (tax and non-tax) in the total revenue of urban local bodies (ULBs) has declined while that of governm ent transfers has increased, indicating growing fiscal dependency. It depicts the high dependency of local governments on the upper tiers of government to meet their expenditure needs, which has made them more vulnerable and less efficient, and has significantly eroded their autonomy. Internationally, amongst the own sources of revenue, property tax is a significant contributor to the ULBs’ fiscal landscape. However, India is at a low level with only 0.2 per cent of property tax contribution to GDP, which is much less than that of other countries. Therefore, this article aims to understand the administration of property tax through an assessment framework to arrive at the leakages and capitalise on low-hanging fruit in the municipal treasury and suggest suitable recommendations.- Reproduced 

https://journals.sagepub.com/doi/full/10.1177/00195561261451536?_gl=1*x0a02i*_up*MQ..*_ga*NTQwNDk5MTk4LjE
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  a•	Property tax, Valuation methods, Fiscal decentralization, Tax leakages.   aIndian Journal of Public Administration