Common Schedule of Plinth Area Rates for the Valuation of Buildings for Rental Calculation Purpose by PWD and for the Purpose of Collection of Stamp Duty by Registration Department during the year 2021-2022

What the schedule governs

Proceedings No. HDO (B) / 65325 / 2001 dated 14 September 2021 approved a common schedule for valuing buildings by plinth area and construction type. It served two purposes:

• Calculating rent for buildings through the Government of Tamil Nadu Public Works Department.
• Valuing buildings for stamp duty collection by the Registration Department.

The approved rates operated for one year, from 16 September 2021 to 15 September 2022. Public Works Department Chief Engineers, Superintending Engineers and Executive Engineers were instructed to use them for building rental calculations.

Who may be affected

The schedule may be relevant to owners of private buildings occupied by government offices, because Public Works Department officers use it when calculating or renewing rent. It may also be relevant to buyers, sellers and property professionals where the Registration Department needs to value the building component for stamp duty.

The valuation is based on the building's plinth area and construction type. The schedule expressly excludes the cost of land.

Key provisions

• The rates apply throughout Tamil Nadu, subject to location based additions.
• An additional 20 percent applies within Chennai Corporation limits and the belt extending 32 kilometres around those limits.
• An additional 15 percent applies within Coimbatore, Erode and Tiruppur Corporation limits.
• An additional 10 percent applies within the Corporation limits of Trichy, Madurai, Salem, Tirunelveli, Thoothukudi, Vellore, Thanjavur, Dindigul, Hosur, Nagercoil and Avadi.
• An additional 5 percent applies within all municipal limits.
• An additional 10 percent applies to buildings in the Nilgiris, Kodaikanal and Yercaud Hills.
• These location additions apply to the rates listed under items I to XV.

Building categories

The schedule separates load bearing structures from framed structures. A load bearing structure uses stone or brick masonry walls to carry slab loads without reinforced cement concrete or steel columns. A framed structure uses reinforced cement concrete or steel columns and beams to carry slab loads.

The listed categories include several classes of load bearing and reinforced cement concrete framed buildings, godowns, thatched or tiled roofs, garages, miscellaneous items, services and electrical items. Rates can vary by roof type, floor and construction materials.