1. Introduction

Assessment Tax is a fee imposed by a local authority with the approval of the relevant Minister to recover the expenses incurred in providing public services within a declared developed area. The tax is calculated based on the ratio between total service cost and total annual value of properties. Assessment Tax is not a tax. Accordingly, Balangoda Pradeshiya Sabha has 1095 Assessment Tax units.

Total Units – 1095

2. Legal Authority

I. Under the Pradeshiya Sabha Act No. 15 of 1987, Section 3 authorizes the recovery of expenses incurred in carrying out duties and functions.

II. Section 134 of the Pradeshiya Sabha Act empowers Pradeshiya Sabhas to impose and collect assessment tax.

3. Eligibility / Applicability

I. The property must be situated in an area subject to assessment tax by a local authority and fall under the type of immovable property determined by that authority.

II. The owner or occupant of such property is liable to pay this assessment tax. (Whether the occupant is the owner or not, the occupant – the person who benefits from the service provided by the Sabha – shall be the person liable to pay the assessment tax.)

4. Fee Payable

I. The amount stated in the assessment notice issued by the local authority to the owner or occupant must be paid.

II. If there is any arrears of assessment tax payable before the delivery of the assessment notice, that amount is also stated therein. Such arrears must also be settled.

III. A 10% discount is available if paid on or before January 31 of the year.

IV. A 5% discount is available if the assessment tax for each quarter ending March 31, June 30, September 30, or December 31 is paid by the last day of the first month of that respective quarter.

5. Documents to be Submitted

I. The assessment notice issued by the local authority.

II. In the absence of an assessment notice, indicating the location of the property (road, assessment number, address) will help the front office officer identify this information.

6. Assessment Revision

According to Decision No. 46 of 2023/09/05, a fee of Rs. 1,000.00 has been approved as the assessment revision fee from the year 2024. Accordingly, for the year 2026, Rs. 1,000.00 must be paid as the assessment revision fee.

The following documents must be submitted for assessment revision:

I. Application letter from the property owner requesting to amend the name in the assessment register

II. Certificate of title certified by a Notary Public

III. Certified true copy of the deed

IV. Certified copy of the plan

V. Certified copies of the extract (Pattiru)