The Alienation of Immovable Property of the Religious Institutions Rules, 2025
The Tourism, Culture and Religious Endowments Department published the Alienation of Immovable Property of the Religious Institutions Rules, 2025 under G.O. Ms. No. 478, dated 1 December 2025, and the Governor of Tamil Nadu made the rules. They govern the sale, exchange, mortgage and lease for more than five years of immovable property belonging to religious institutions, including valuation, notice and approval procedures. They supersede the rules published by the Revenue Department in SRO No. A-3470 of 1960, dated 18 May 1960.
Scope and effect
The Alienation of Immovable Property of the Religious Institutions Rules, 2025 govern immovable property belonging to, given to or endowed for a religious institution. They cover sales, exchanges, mortgages and leases exceeding five years under the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. Prospective buyers, exchange applicants, lessees, trustees and people wishing to object to a proposal may be affected.
Sale and exchange valuation
The Alienation of Immovable Property of the Religious Institutions Rules, 2025 set the following location based values for land sales:
- In an urban area, 225 per cent of land value.
- Within 30 km of an urban area, 275 per cent.
- Between 30 and 50 km from an urban area, 325 per cent.
- Beyond 50 km from an urban area, 425 per cent.
Land must be valued using market value or guideline value, whichever is higher. For exchanges, equal values require equal extents. If religious institution land is worth less, the exchanged extent must still equal the institution's land. If it is worth more, the applicant may pay the difference in cash or offer a larger extent. Where private land is more than one kilometre away because exchange within the block or that distance is not possible, double guideline value applies to the institution's land and single guideline value to the private land.
Conditions for exchanging land
The Alienation of Immovable Property of the Religious Institutions Rules, 2025 require private land offered in exchange to:
- Have clear title and be possessed by the applicant, without encumbrances, encroachments, litigation or conflicts.
- Exclude land required as open space reservation or for a local or public authority.
- Be outside buffer zones, Hill Area Conservation Authority areas, Elephant or Tiger Corridors and Eco Sensitive Zones.
- Be within the same block where institution land is partly or fully surrounded by private land.
- Have appropriate road access and be suitable for future institutional use, without access problems, instability, rocky conditions or risk of water inundation.
Public notice and approval
The Alienation of Immovable Property of the Religious Institutions Rules, 2025 require a draft proposal to be published in the Tamil Nadu Government Gazette and District Gazette. It must identify the transaction, property details, encumbrances, relevant mortgage, sale or lease amount, and intended use of funds.
The public has 30 days from publication to submit suggestions or objections. Notices must also be sent by Speed Post to trustees, displayed at specified public and religious institution offices, and published in the local language in a widely circulated daily newspaper. The Commissioner must communicate an approval order to trustees and participating interested parties, and the order must also be published in the applicable Gazette.
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Common questions
Do the 2025 rules replace the earlier rules on religious institution property?
Yes. They supersede the Revenue Department rules published in SRO No. A-3470 of 1960, dated 18 May 1960.
How is the sale value of temple or other religious institution land fixed?
The higher of market value or guideline value is used, with a location based percentage ranging from 225 per cent in an urban area to 425 per cent beyond 50 km from an urban area.
Can land in an Elephant Corridor or Eco Sensitive Zone be offered in exchange?
No. Land in sensitive zones, including Elephant or Tiger Corridors, Eco Sensitive Zones, buffer zones and Hill Area Conservation Authority areas, is not allowed for exchange.
How can I object to a proposed sale, exchange, mortgage or long lease?
A suggestion or objection may be submitted to the authority specified in the public notice within 30 days from publication of the notification.
