Fixation of Lease Rent to the Immovable Property of the Religious Institutions Rules, 2026
The Governor of Tamil Nadu, through the Tourism, Culture and Religious Endowments Department, issued G.O. Ms. No. 29, Tourism, Culture and Religious Endowments (RE4-2), dated 14th January 2026, to regulate the fixation and periodic revision of rent for immovable property belonging to all Hindu public religious institutions in Tamil Nadu. The same Government Order also amends the Religious Institutions (Lease of Immovable Property) Rules, 1963, by omitting rule 17.
What the rules govern
The Fixation of Lease Rent to the Immovable Property of the Religious Institutions Rules, 2026 apply to every Hindu public religious institution in Tamil Nadu. They govern monthly rent for immovable property belonging to, given to, or endowed for a religious institution.
The rules cover commercial and residential buildings, commercial and residential sites, land provided for residential use to persons below the poverty line, agricultural land and topes. Market value means the guideline value fixed by the Registration Department from time to time.
Who fixes the rent
The lease rent fixation committee consists of:
- The Joint Commissioner.
- The Executive Officer, trustee or Chairman of the Board of Trustees of the religious institution, as applicable.
- The District Registrar of the Registration Department for the district concerned.
The Joint Commissioner with jurisdiction is the convener. The committee must re-fix lease rent once every three years. Approval may be obtained at a committee meeting or by circulating the records among its members.
Rent calculation
The committee must consider rent paid for similar properties in the same locality. If that local market rental value cannot be determined, the following rates apply:
- Commercial building, 0.60% of the market value of the land and value of the building.
- Commercial site, 0.30% of the market value of the vacant site.
- Residential building, 0.05% of the market value of the land and building.
- Residential site, 0.05% of the market value of the land.
- Residential land let to persons below the poverty line, 0.025% of the market value of the land.
- Agricultural land and topes, 25% of normal gross produce or its equivalent money value.
Building valuation must consider construction cost, the land share and market value, amenities, age, usage, appreciation or depreciation, and business income where commercially used. Engineers serving in the Hindu Religious and Charitable Endowments Department may measure the property and value the building.
Notice, objections and appeal
The religious institution must send the fixed or revised rent to the tenant by speed post with acknowledgement due. The tenant may object within fifteen days of receiving it. After the committee considers the objection, the responsible institutional authority must issue an order stating the rent and the date from which it is payable.
An affected person may appeal to the Commissioner within thirty days of receiving that order, using Form I. Monthly rent must be paid on or before the 5th day of each month.
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
Do these lease rent rules apply to every temple property in Tamil Nadu?
They apply to immovable property belonging to, given to, or endowed for all Hindu public religious institutions in Tamil Nadu.
How often can the rent for religious institution property be revised?
The lease rent fixation committee must re-fix the rent once every three years.
Can a tenant object to a revised lease rent?
Yes. The tenant may submit an objection within fifteen days from receiving the rent communication, and the objection must be placed before the lease rent fixation committee.
Can I appeal the final rent order?
Yes. A person affected by the order may appeal to the Commissioner in Form I within thirty days from receiving the order, either in person or by speed post with acknowledgement due.
