A surprising number of Bangalore owners pay property tax every year for a flat they bought years ago — and only find out at resale that every receipt still carries the previous owner’s name. Others transfer the khata and assume the tax account followed, when it did not. This guide untangles the two records: what each one is, how they are linked, and what you actually need to do.
Two Records, One Property
| Khata (e-khata) | Property tax account | |
|---|---|---|
| What it is | The municipal record of the property and its owner | The account against which the annual tax is demanded |
| Identifier | Khata / e-khata number | Property ID (PID) / SAS application |
| Changes when | Ownership changes (sale, gift, inheritance, partition) | Owner changes, or the property’s area / use changes |
| Needed for | Registration (e-khata in the BBMP area), loans, sale, building approvals | Tax receipts in your name, a clean tax history for buyers and banks |
The important point: paying tax is not the same as owning the tax account. The system accepts payment on a property ID from anyone. The receipt simply prints whoever the account belongs to.
How They Are Linked in the BBMP Area
In the BBMP area (now governed through the Greater Bengaluru Authority and its city corporations), the property tax record follows the khata. When the khata is transferred to you on the strength of your registered deed, the owner name on the tax account is updated as part of that change.
So for most buyers, the practical answer is:
- If your khata is still in the seller’s name → you need a khata transfer, and the tax account moves with it. A tax name change on its own is usually not possible while the khata shows someone else.
- If your khata is already in your name but the tax receipts are not → the two records have fallen out of step. That needs a separate tax-record correction, filed with your khata extract and deed.
The second situation is more common than it should be, particularly for properties whose records moved from the old manual system to e-khata, or where an earlier transfer was completed in one record and not the other.
Outside the BBMP Area
Properties under a city or town municipal council on the city’s edge, or a gram panchayat, keep their property and tax records with that body on its own system. There, updating the owner name in the tax (demand) register is its own application. The documents are similar — deed, ID, previous receipts — but the office and procedure differ.
What About Tax Assessment?
Name change and assessment are different things, and it helps to keep them apart:
- Name change updates whose account it is.
- Assessment decides how much tax the property owes, based on its zone, area and use.
A newly built house, an added floor, or a ground floor let out as a shop all need an assessment (or reassessment), not a name change. See property tax assessment if your property was never assessed or has changed.
The Right Order After Buying
- Check for arrears. Unpaid tax stays with the property, and a khata transfer normally will not go through while dues are pending. Our guide to BBMP property tax arrears after buying a flat explains how to find them by PID.
- Transfer the khata into your name using the registered deed — see khata transfer.
- Confirm the tax account shows you. Download a receipt or extract. If it still shows the seller, file the correction.
- Move the BESCOM connection — BESCOM name transfer is easiest once the khata is in your name.
The full post-purchase list, including BWSSB water, is in after buying a flat in Bangalore: the checklist.
Signs Your Tax Account Was Never Updated
- Receipts downloaded from the portal show the previous owner’s name.
- The SAS application lists the builder rather than you, years after handover.
- A buyer’s lawyer or your bank asks why the tax receipts don’t match your deed.
- Tax reminders or notices arrive addressed to someone else.
Any one of these is worth fixing now. It takes weeks, and you do not want to start it in the middle of a sale.
Get the Tax Account Into Your Name
Sevantay’s property tax name change service is ₹4,500 (official charges and GST extra). We check whether the change must go through your khata or can be corrected on the tax account directly, identify any arrears first, and file and follow up until a receipt shows your name.
- Property tax name change →
- Just registered? The After Property Registration package moves the khata, the tax account and BESCOM together — from ₹17,500 service fee for a resale property in the BBMP area.
- WhatsApp: +91 83173 67002
- Call: +91 99869 14198
See every step of owning a property in Bangalore on our Property Services page.
Sevantay is a private facilitation platform, not a government body. Procedures and fees are set by the authority concerned and can change.