Punjab Pakistan: Exemption of property tax: case of a widow owner

What is the exemption from payment of property tax available to a widow owner of a property?

A widow owner of a property is entitled to an exemption of Rs 12,150 from payment of property tax. This limit is subject to the share of the widow in the property and to the total amount of exemption up to Rs 12,150 out of the tax payable if the tax is more than Rs 12,150.

I am a widow and I still do not have an exemption from payment of property tax. Why?

In most cases, a widow fails to get total exemption from payment of property tax for one of the following reasons:
1.       The widow is not the owner of the property;
2.       The widow is a partial owner of the property;
3.       The tax is more than the exemption limit of Rs 12,150;
4.       The tax is for the period during which the husband of the widow was alive;
5.       The widow no longer has valid title to the property.

Procedure to apply for exemption

1 - Preparing to apply

As a widow seeking exemption from payment of Property Tax, you should note following points before applying for exemption:

1 - You must have a valid title of the property in your name. It means you have proof of ownership of the property for which tax is payable in your name;

2 - If you have only a share in the property ownership, you must have documentary evidence showing yor share in the property;

3 - You must have a CNIC showing your name and your husbands name e.g. name on CNIC may be Zahra W/O Tanveer, or Zahra Wd/o Tanveer; and

4 - You must have photocpies of the above documents before proceeding to the next step.

2 - Writing the application

After getting photcopies of necessary documents. you can proceed to prepare application for exemption as under:

1 - Place the notice of tax demand before you for essential information given on it;

2 - Address the application to the Excise and Taxation Officer;

3 - Write an application on a plain paper demanding exmption from the Excise and Taxation Officer;

4 - Note your property number from the tax demand notice and write it in the application showing property number, ward number, block number, and name of the inspector incharge if avaiable with you;

5 - Prove your status of being a widow by attaching a copy of the death certificate of your husband with the application and mentioning it as enclosure in the application;

6 - Prove your status of being an owner of the property by attaching a copy of the title documents;

7 - Attach a copy of your CNIC with the application; and

8 - Write your contact details for correspondance.

3 - Submitting the application

1 - Affix a Court fee of Rs 4 on the application; and

2 - Submit the application to the Excise and Taxation Office.

Exemption of property tax: case of a retired public servant