If you own a property in Lucknow, whether residential or commercial, you must be aware of your property tax obligations. The Lucknow Nagar Nigam house tax helps fund the city’s basic civic services, including waste management, street lighting, drainage, and road maintenance.

However, many first-time property owners or home buyers, especially those taking out a home loan, often find themselves confused about when and how to pay house tax. You're not just considering property value or your home loan interest rate, but also planning for recurring costs like annual municipal taxes.

This article provides a detailed guide to help you understand, calculate, and pay your Lucknow house tax conveniently, whether online or offline.

What Is Lucknow Nagar Nigam House Tax?

The Lucknow Nagar Nigam house tax is an annual municipal tax levied on all properties within the jurisdiction of the Lucknow Municipal Corporation (LMC). This includes houses, apartments, commercial shops, office spaces, and other built-up properties. The tax amount is calculated based on the property's Annual Rental Value (ARV), and it helps fund essential services provided by the city. Property tax is mandatory, and failure to pay it on time can result in penalties, interest, and, in severe cases, even legal action.
These rates apply uniformly to both residential and commercial properties, unless exemptions are specifically granted.

Latest Lucknow Nagar Nigam House Tax Rates  for 2025

As of 2025, there have been no major changes to the existing tax structure. The house tax continues to be calculated using the percentage-based method:

• General Tax: 15% of the ARV
• Water Tax: 12.5% of the ARV
• Sewer Tax: 3% of the ARV

How Is House Tax Calculated in Lucknow?

The formula used by Lucknow Nagar Nigam to determine your property tax is:
House Tax = Annual Rental Value (ARV) × Tax Rate
The ARV is not the actual rent you earn (if any), but an estimated value assigned by the municipal authority based on several parameters:

• Built-up Area: The total constructed area of your property in square feet.
  
• Location/Base Value: The per square foot value assigned to your locality by LMC. Premium locations attract higher base values.
  
• Usage Type: Residential, commercial, or mixed-use. Commercial properties usually have higher multipliers.
  
• Building Age: Older properties might receive depreciation benefits, reducing their tax burden.
  
• Type of Construction: Pucca, semi-pucca, or kaccha construction affects valuation.

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Example:
If a residential property has an ARV of INR 60,000, then applying the tax rates:

• General Tax = 15% of INR 60,000 = INR 9,000
  
• Water Tax = 12.5% of INR 60,000 = INR 7,500
  
• Sewer Tax = 3% of INR 60,000 = INR 1,800

Total Annual Tax = INR 18,300
If you’re repaying a home loan, using a home loan EMI calculator can help you plan your finances more effectively. This ensures your EMI payments and annual tax obligations, like house tax, are all comfortably accounted for in your budget.

How to Pay Lucknow Nagar Nigam House Tax

Here’s how to pay Lucknow Nagar Nigam House Tax - online and offline. We will look at both methods individually:

1. Lucknow Nagar Nigam House Tax Online Payment Steps

Paying house tax online is the quickest and most convenient method. Follow these steps:

• Visit the Official LMC Website: Go to lmc.up.nic.in.
  
• Log in: Use your House ID or property account number. New users can register using basic details.
  
• Check Outstanding Tax: Click on ‘Pay Your House Tax’ to view your dues.
  
• Choose Payment Option: Select a payment mode, credit/debit card, UPI, or net banking.
  
• Download Receipt: After successful payment, a digital receipt is generated. Download or print it for your records.

2. Lucknow Nagar Nigam House Tax Offline Payment Steps

If you're more comfortable paying in person:

• Visit Nearest Municipal Office: Locate your zone’s Nagar Nigam office.
  
• Request Property Tax Form: Fill in the form with your property details.
  
• Pay via Cash or Cheque: Submit the amount at the cash counter.
  
• Get Payment Receipt: Collect the stamped receipt as proof.

*Please refer to the official Lucknow Municipal Corporation website for the most up-to-date details on the payment procedure.

Exemptions From House Tax in Lucknow

Not all properties are required to pay house tax. LMC offers exemptions to:

• Government Properties: Buildings owned by central/state governments or public-sector units.
  
• Religious Institutions: Temples, mosques, churches, and gurudwaras used solely for religious purposes.
  
• Charitable Organisations: NGOs and institutions engaged in non-profit activities may qualify.

How to Check House Tax Status Online

To keep track of your payments and outstanding dues:

• Visit the official LMC website.
  
• Click on the relevant link for "House Tax Status".
  
• Enter your House ID or registered mobile number.
  
• View all details, including paid amount, pending tax, and receipt downloads.

This helps you avoid duplicate payments and ensures timely compliance.

How to Raise Disputes or Correct Errors in House Tax Records

In case you notice incorrect property details, errors in area calculations, or an excess tax demand, here’s what you can do:

• Visit the Municipal Office: Go to your zonal LMC office.
  
• Write an Application: Clearly state the error, e.g., incorrect area or usage type.
  
• Attach Documents: Include ownership proof, previous tax receipts, photographs, and any relevant documents.
  
• Follow Up: The office may take a few days to verify and recalculate your tax. You’ll be informed once updates are made.

Keep a copy of your complaint and receipt acknowledgement for your records.

Recent Updates  on Lucknow House Tax

As per June 2025 announcements:

• Deadline Extension: The last date to pay outstanding house tax without penalty has been extended to June 30, 2025.
  
• Early Payment Discounts: Property owners who pay online before the deadline will receive a 10% discount, while offline payments qualify for an 8% discount.

Conclusion

Being prompt with your Lucknow Nagar Nigam house tax helps maintain essential city services and avoids penalties. Understanding the calculation, exemptions, and latest updates ensures you're always in compliance.

If you’re planning to buy a property in Lucknow, it’s important to consider recurring obligations like property tax alongside your loan EMIs.

At SMFG Grihashakti, home loan interest rates start at just 10%* per annum, with flexible tenures going up to 30 years* to help keep your repayments comfortably manageable. You can use our home loan EMI calculator to better estimate your monthly outgo and plan your budget with greater confidence. Check your eligibility and apply online for a home loan of up to 90%* of your property’s value!