In Bengaluru, a khata is the municipal record that ties a property to a taxpayer. It is not title, but it decides whether a bank will lend, whether you can get a building plan approved, and how easily you can resell. Between 2025 and 2026 the system changed: the BBMP was replaced, e-Khata became compulsory for registrations, and the government ran a short discount window for B-khata conversion that has now ended.

This guide explains the three terms in plain language, lists the dates that matter, and gives a checklist for buyers. We keep to what is reported by named sources and flag where practice differs from policy.

A-khata, B-khata and e-Khata in one table of words

  • A-khata: issued to properties that comply with municipal requirements such as an approved plan, an occupancy certificate and conversion where applicable (per NoBroker's e-khata explainer). It is the khata banks generally expect.
  • B-khata: issued to properties that pay property tax but fall short on one or more compliance requirements, such as revenue-site layouts without approval or constructions that deviate from the sanctioned plan.
  • e-Khata: the digital version, with a QR code and a record on the e-Aasthi system. It is a format, not a status: PKP Advocates make the point that an e-Khata issued on a B-khata property is still a B-khata e-Khata.

The 2025 to 2026 timeline

  • 19 July 2025: the Greater Bengaluru Authority (GBA) was notified, and PropNewz reports it became operational on 2 September 2025, replacing the BBMP. It reports five corporations (Central, East, West, South and North) covering 369 wards.
  • 1 November 2025: e-Khata became mandatory for property registration and municipal approvals in Bengaluru, per NoBroker.
  • 13 May 2026: the GBA announced that, for 100 days from 15 May 2026, the fee to convert a B-khata into an A-khata would fall from 5 percent of guidance value to 2 percent (as reported by Deccan Herald and PropNewz). The GBA said fewer than 7,000 citizens had applied in the preceding six months, against roughly 7 lakh B-khata properties.
  • 23 August 2026: the 2 percent window closed. From 24 August 2026 the betterment charge is 5 percent of guidance value again, per PKP Advocates. Conversion itself has no deadline; only the discount expired.
  • 18 August 2026: in a reply to an Assembly question, the government said 47,121 applications had been submitted, 24,966 approved, 3,048 rejected and 19,107 pending, as quoted by NammaWard. NammaWard noted that the government gave no official reconciliation of collections.

What the conversion fee means in rupees

Illustrative arithmetic, not a quote: on a property with a guidance value of ₹1 crore, 2 percent is ₹2 lakh and 5 percent is ₹5 lakh, a difference of ₹3 lakh (PropNewz gave the same example). Since 24 August 2026 the 5 percent rate applies to new applications. Check your own guidance value on the Kaveri portal before budgeting.

Who can convert, and who cannot

  • Date test: reporting from PKP Advocates and others says the B-khata must be registered in the BBMP system on or before 30 September 2024.
  • Dues and disputes: all property tax dues must be cleared and there should be no active civil litigation, per PKP Advocates.
  • Exclusions: properties on land reserved for roads, parks or public infrastructure, and buildings with major structural deviations, per PropNewz and PKP Advocates.
  • Agricultural land needs a deputy commissioner conversion order first.
  • Timeline: the Sakala timeline is 30 working days from a complete application (PKP Advocates), but other sources describe 60 to 180 days in practice where betterment charge computation and verification are needed. Plan for the longer figure.

Why this matters to a buyer

  • Loans: PropNewz reports that financing is restricted or priced higher for B-khata properties and most banks decline for post-cutoff B-khata. Check with your lender before signing.
  • Resale: A-khata properties have a wider buyer pool.
  • Apartments: flats in a project without an occupancy certificate may only get B-khata, per the Bengaluru OC explainers. See our occupancy certificate article.
  • Building plans and renovations: A-khata is generally a precondition for approvals.

A buyer's khata checklist

  • Search the property on the GBA e-Aasthi portal (bbmpeaasthi.karnataka.gov.in) by SAS ID and download the QR-verified e-Khata. Step by step: e-Khata guide, Bangalore
  • Check the khata type on the document, not in the seller's description. A-khata or B-khata is printed on it.
  • Identify which of the five GBA corporations the property falls under; tax payments are moving to corporation portals.
  • Confirm property tax is paid to date and that the sanctioned plan matches what was built.
  • Match the khata owner with the title chain on the sale deed and an encumbrance certificate.
  • If you are buying a B-khata property, get written confirmation of conversion eligibility, a costing at the 5 percent rate, and a clause in the agreement that lets you recover costs or exit if conversion fails.

Our view

For a first-time buyer financing most of the price, A-khata is not a preference but a practical requirement. A B-khata home can make sense at a clear discount, with a lawyer's review and a funded plan to convert, but the conversion path is slower and costlier than it was in the summer. The simplest advice is to buy the clean record and let others take the paperwork risk.