Punjab, Pakistan: Understanding your PT1 form

Understanding Your PT1 Form 

A PT1 form is a description of your property in a standard 18-column format. Every property unit has its own PT1; it is possible for your property to be non-taxable and still have a PT1. The important thing is that a property has a PT1 if the property is in an urban area and the urban area is a notified rating area.

The headings of the 18 columns which describe your property are:

1.   Serial No.;

2.   Name or number of the subdivision/mohallah/street where the property is situated;

3.   Designation of the property by name, number, type of building, etc.;

4.   Name, parentage, caste, and residence of the owner;

5.   Name, parentage, caste, and residence of present occupier;

6.   Total area of the site or land;

7.   Size of the building according to the plinth area;

8.   Number of storeys;

9.   Number of rooms etc.;

10. Present condition of the building;

11. Site rent, if any, payable by the owner of a building;

12. Details of land not occupied by a building;

13. Gross annual rental value assessed;
14. Deduction;

15. Proposed net annual value;

16. Annual value fixed in pursuance of any objection;

17. Annual value fixed in pursuance of any appeal; and

18. Remarks.

1. Serial Number

The PT1 of your property is a copy of ONE entry in the PT1 register maintained by the Excise and Taxation Department. The first column in the register is the serial number, and the copy of the PT1 available to you also has this serial number; the PT1 of your property that you are holding in your hand is a true copy of the corresponding entry in the PT1 register.

2. Location of the Property

The government levies tax on properties in a rating area. However, the government does not impose tax on a rating area in the aggregate; it breaks the rating area down into smaller, more manageable subdivisions. Further, each subdivision is divided into circles, blocks, or wards for better management of property tax collection in the rating area. This column may also show other information about the location of the property, e.g., mohallah, street, etc.

3. Designation of the property

Column 3 of the PT1 shows the property unit number. The property unit number is a unique number assigned to the property by the Department when it assesses the value of the property. It often remains the same over time.

4. Owner information

This column gives the details of property ownership. It not only provides names of the owners, but also gives their parentage. For example, it may show the name as “Muhammad Irfan S/O [son of] Muhammad Irshad”. The residence (address) of the owner is often not recorded in this column, because the property has a particular traceable address.

5. Occupier information

This column gives the details of tenants or occupiers of the property. It not only provides names of the occupiers, but also gives a brief description of the portion of the property occupied by the tenants. 

6. Total Area

This column gives the total area of the property, measured in square yards. The total area together with the covered area in column 7 defines the size of the property.

7. Covered Area

This column gives the covered area of the property, measured in square feet. The covered area of a property defines the size of the building on the total area of the property. The covered area together with the total area in column 6 defines the size of the property.

8. Number of Storeys

Column 8 gives the number of storeys of the property. A building may have a single storey, or be double storey, third storey etc. 

9. Number of Rooms

This column gives the details of the building, e.g., number of rooms, shops, halls, garage etc.

10. Condition of the building

This column gives the condition of the building. It classifies buildings into three categories: poor, good, and average.

11. Site Rent

A property may include land and a building. Sometimes, the owners of the land and building are not the same. For example, a person may build a shop on land leased from a local government. The site rent payable to the local government is recorded in this column, which gives the site rent paid by the owner of the building if the building is erected on land belonging to a person other than the owner of the building.

12. Land not occupied by building

This column gives the details if the land has structures other than buildings or is merely a piece of land.

13. Gross Annual Rental Value

This column gives you the Gross Annual Rental Value (GARV) of the property. The GARV is the basis for taxing the property. The higher the GARV of a property, the higher its property tax.

14. Deduction

This column gives deductions from GARV, e.g., a 10% deduction for repair.

15. Annual Value-I

This column shows net Annual Value. This is simple to calculate:
Annual Value = GARV - Deduction

16. Annual Value-II 

If a taxpayer files an objection to the proposed value in column 15 and gets it changed, the changed value is recorded in this column. An objection is filed in the court of the Excise and Taxation Officer (Assistant Collector).

17. Annual Value-III

If a taxpayer files an appeal against the proposed value in column 15 or 16 and gets it changed, the changed value is recorded in this column. An appeal is filed in the court of the Director Excise and Taxation (Collector)

18. Remarks

This column records remarks pertaining to your property. One common remark is about change of ownership in column 4.

You may also like to read:

Can I download my PT1?

What is a PT1 or Form PT1?