G.O. (Ms.) No.89, Amendment to Tamil Nadu Stamp Valuation Committee Rules, 2025
The Commercial Taxes and Registration (J1) Department issued Government Order (Ms.) Number 89 on 23 June 2025, amending the Tamil Nadu Stamp rules governing the estimation, publication and revision of property market value guidelines. The amendments introduce composite valuation for specified residential properties, define super built-up area and immovable property, revise valuation procedures, and permit a general revision during a calendar year when no general revision occurred in the preceding year.
What the document changes
Government Order (Ms.) Number 89 of the Commercial Taxes and Registration (J1) Department changes the framework used by Valuation Committees and Valuation Sub-committees to estimate and revise property market value guidelines. The appended notification was directed to be published in an Extraordinary issue of the Tamil Nadu Government Gazette dated 23 June 2025.
The Office of the Inspector General of Registration circulated the government order to registering officers, district registrars and deputy inspectors general of registration for information and necessary action.
Who may be affected
The amended valuation framework is relevant to buyers, owners, developers, document writers and registration professionals dealing with property valuation in Tamil Nadu. It is particularly relevant to apartments, flats, villas, vilament and row houses where land and construction are valued together.
The document does not publish individual guideline values, property rates or fees. It changes definitions, valuation considerations and the procedures used by the valuation authorities.
Key provisions
- Composite value means the market value of an apartment, flat, villa, vilament or row house, including the undivided share of land, calculated using the super built-up area.
- Super built-up area includes the built-up area and common areas such as lifts and staircases.
- Immovable property is linked to the definition under the Registration Act, 1908.
- State level estimation must reflect increases or decreases in market value for each survey number, subdivision number, street or road, as applicable.
- If no general revision occurred in the preceding year, the Valuation Committee may record its reasons and issue instructions for a general revision at any time in the calendar year, taking effect from a specified date.
- Procedures for estimating property market value guidelines also apply to the estimation or revision of composite value.
- For residential properties covered by the Tamil Nadu Apartments Ownership Act, 2022, composite valuation may consider amenities, location and proximity to markets or transport, road width, construction quality and other special features affecting value.
Wording in the document
The main government order refers to the Tamil Nadu Stamp valuation committee rules as the 2010 rules. The appended notification describes the rules being amended as the 2016 rules. The supplied document contains both references.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does Government Order (Ms.) Number 89 fix a new guideline value for my property?
No specific property value or rate is stated. The document changes the definitions, factors and procedures used to estimate and revise market value guidelines.
How is the composite value of an apartment calculated?
Composite value includes the apartment or flat and its undivided share of land, calculated on the basis of super built-up area. Super built-up area includes built-up space and common areas such as lifts and staircases.
Can Tamil Nadu authorities revise guideline values during the calendar year?
Yes. If no general revision took place in the preceding year, the Valuation Committee may record its reasons and order a general revision at any time in the calendar year from a specified date.
What factors may be considered when valuing an apartment?
The listed factors include amenities, location and proximity to markets or transport, road width, construction quality and any other special feature affecting the property's value.
