Updated 19 October 2026. We re-read the Deccan Herald and News Karnataka reports and checked each number. Pages that rank for this topic still describe a plan from late 2025, before the cabinet approval. This guide adds the current figures, the new software charge on tax bills, the Guarantee Seva Kendras and a practical list of what owners and landlords should check now.

Why is the GBA doing a door-to-door property tax survey?

Because the gap is large. GBA Special Commissioner (Revenue) Munish Moudgil said about 23 lakh properties pay tax, while 7 to 10 lakh are estimated to be outside the tax net. The 2011 Census counted about 47 lakh dwelling units, and the current number is likely higher (Deccan Herald, 7 October 2026).

The gap is wider for commercial use. Census data showed about 6 lakh commercial properties, but GBA records have only about 1.3 lakh declared as commercial (Deccan Herald, 7 October 2026). The five city corporations collect around ₹5,000 crore in property tax a year.

This follows an earlier plan. In November 2025 the GBA flagged a ₹3,100 crore shortfall and spoke of GIS mapping, drone surveys, door-to-door inspections and cross-checks with electricity, water and building-plan data, aimed mainly at commercial and high-value properties (Outlook Money, 25 November 2025).

What will the inspectors check?

  • Whether tax has been paid for the property (Deccan Herald, 7 October 2026).
  • Under-assessment: a declared area or category lower than what is on the ground.
  • Incorrect declarations in the self-assessment (SAS) return.
  • Properties rented out but declared as self-occupied.
  • The earlier plan also mentioned cross-checks with electricity, water and building-plan records (Outlook Money, 25 November 2025).

Do I pay higher property tax if I rent out my flat?

Bengaluru's self-assessment treats tenanted and self-occupied property differently, which is why undeclared rentals are one of the three things the agency will look for (Deccan Herald, 7 October 2026). The exact rate for your property depends on its zone and usage, so check the current tax schedule on the GBA property tax portal rather than rely on a rule of thumb.

If part of a home is used as a shop, office or paying guest, ask whether it should be declared as non-residential. The commercial gap in GBA's records, about 1.3 lakh declared against about 6 lakh in census data, shows where scrutiny is likely to focus.

What happens if I under-declared?

The sources we checked do not set out a 2026 penalty schedule for the door-to-door drive, and we will not guess one. What they do show is that the agency is meant to find under-assessment and wrong declarations (Deccan Herald, 7 October 2026), and that revenue officials already have the power to inspect for under-assessment.

The practical point: an error you correct yourself, before an inspection, is easier to explain than one an inspector finds. If you receive a GBA notice, reply in writing within the time it gives and keep copies.

How to correct your SAS property tax declaration

  • Pull your last three tax receipts and SAS forms from the property tax portal using your PID or e-khata number. Our guide: Bangalore Property Tax 2026: How to Pay Online, Find Your PID or SAS Number, and Download the Receipt
  • Compare the declared built-up area with the sanctioned plan, the sale deed and the occupancy certificate.
  • Compare the declared usage (residential, commercial, mixed) and occupancy (self-occupied or tenanted) with how the property is actually used today.
  • If anything differs, use the revision option on the portal or ask the assistant revenue officer (ARO) of your ward how to file a revised return and pay any difference.
  • Keep the revised receipt with your property papers. Buyers and banks ask for clean tax records along with the e-khata and encumbrance certificate.

What is the GBA software charge on property tax?

A new 'Software Charges' line has appeared on property tax bills: ₹200 a year for residential and ₹1,000 a year for commercial properties. The GBA has defended it as covering the cost of digital infrastructure (News Karnataka, 21 September 2026).

Reports cited by News Karnataka also say B-khata to A-khata conversion carries software-related charges of ₹2,000 for residential and ₹10,000 for non-residential properties. The GBA says nearly 12 lakh e-khatas were issued in under two years. On conversion, see B Khata to A Khata Conversion Till 2027: Bengaluru Guide

What are Guarantee Seva Kendras?

The same cabinet meeting approved five Guarantee Seva Kendras, one in each city corporation, under a public-private partnership. They are to offer about 28 services, including khata services, birth and death certificates and trade licence renewals, within 48 to 72 hours for a higher fee (Deccan Herald, 7 October 2026). Unlike BangaloreOne centres, they are meant to process and approve applications, not just receive them. Locations and fees have not been announced.

If you are unsure which corporation your property falls under, see Greater Bengaluru Authority: 5 Corporations, Khata, Tax 2026

E-khata and EC: a current glitch to know about

The GBA's new e-khata system, introduced in September, has had trouble accepting encumbrance certificates for properties registered after 1 April 2004. Owners must upload two ECs, one for before April 2004 and one after. A senior GBA official said the issue would be resolved in a day or two (Deccan Herald, 19 October 2026). If you are selling or transferring soon, start the e-khata step early. For buyers, our khata transfer guide: Khata Transfer After Buying a Flat in Bangalore (2026)

Landlord and owner checklist

  • Your declared area matches the sanctioned plan and sale deed.
  • Your declared occupancy matches reality: tenanted if let out, self-occupied if you live there.
  • Any commercial use, including part of the home, is declared correctly.
  • Tax is paid for every year, including the new software charge.
  • Your e-khata and both ECs are ready.
  • You keep all receipts and any correspondence with the ARO.

Ready homes we list, with records to review

If you are buying a ready flat, ask the seller or developer for the PID, the latest tax receipt and the e-khata before you sign. These ready-to-move listings are a starting point; facts are from our project pages.

More ready homes: Ready To Move, Bangalore