PART I EXTRAORDINARY
MUNICIPAL ADMINISTRATION & URBAN DEVELOPMENT DEPARTMENT
PUBLIC SERVICES – THE LEVY & ASSESSMENT OF PROPERTY TAX
RULES, 2020– CERTAIN AMENDMENTS – ISSUED.
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[G.O.Ms.No.86, Municipal Administration & Urban Development (C2) Department, 21st
April, 2026]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 326 read with sub-
section (2) of section 85 and sub-section (2) of section 87 of the Andhra Pradesh
Municipalities Act, 1965 and section 585 read with sub-section (2) of 199 and sub-section (1)
of section 212 of the Municipal Corporation Act, 1955, as amended in Andhra Pradesh
Municipal Laws (Second Amendment) Act, 2026 (Act No. 10 of 2026), the Governor of
Andhra Pradesh hereby makes the following amendment to the Levy and Assessment of
Property Tax Rules, 2020 issued in G.O.Ms.No.198, MA&UD(J1) Department, Dated:
24.11.2020, as subsequently amended from time to time.
AMENDMENTS
In the said rules, in rule 7, after sub-rule (1), the following shall be added,
namely:-
“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.
Registered No. HSE-49/2016
No.202
AMARAVATI, TUESDAY, APRIL 21, 2026
G.73
NOTIFICATIONS BY GOVERNMENT
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