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Indian Realty Laws » Stamp Duty in India » Valuation of Property

Valuation of Property



Property Valuation in India refers to the method of determining the present value of immovable property other than agriculture lands, plantations, forests, mines and quarries. The price that a property can command or influence in the open market is known as its market value. Commercial Property Valuation and home property valuation are carried out depending on the category the property falls into.

Valuation of Property is required in several instances of transactions in the lifetime of a property. The following circumstances necessitate Valuation:

  • When a man wants to purchase a property
  • For determining the rent of the property as the rent is fixed on certain percentage (6% to 10%) of the amount of valuation
  • For fixation of the municipal tax, wealth tax, estate duty (i.e. death duty) etc..
  • For determining court fee when a case is to filed with respect to property
  • When loans are given against the security of the property, its valuation is required
  • For paying its compensation when the property is acquired by the Government by law
  • For getting the insurance of the property

Factors affecting Valuation

The value of a property essentially depends on its structure, life of building, location of property, bank interest, legal control, rent it may fetch etc. It also hinges on materials used in the construction, durability, situation of site, size, shape, frontage, current market rate of materials, labour and land etc. Valuation also depends on other physical factors like the height of the building, roof covering, thickness of wall, type of foundation, plinth level, etc.

The value of the building is directly proportional to the demand it attracts for purchase. If purchasers are more in number, the value increases. On the other hand, if there is less number of purchasers, the value of the property takes a nosedive.

Buildings constructed in commercial areas or markets command higher value than those constructed in residential areas. Similarly buildings constructed in approved or developed colonies have higher value as compared to buildings of undeveloped colonies. The buildings with better infrastructure (water sewer, electrical and telephone facilities, (for instance) are more fetching. The buildings constructed on freehold plots stand a better chance of increased value then those constructed on leasehold plots.

Official Property Valuation
Apart from making one's own assessment from the market, it is advisable to get a property valuation done from Government approved Valuers as an official Property Valuation carries more weight. A comprehensive Valuation Report indicating value of each of major assets and also the basis and manner of valuation must be obtained from an approved valuer against payment of a fee.

Property certified by an official Valuer has the following benefits:
  • The bank's loan approval process in sanctioning a loan would be faster and smoother. In fact, many banks now insist on valuation certificates before issuing loans using properties as security. The value certified may increase your chances of getting a higher amount of loan sanctioned also.
  • A home valuation by an official Valuer is a useful negotiating tool when selling the property.
  • Such certification also becomes crucial in situations where the accurate value of the property has a legal bearing-such as, a will statement, insurance papers, business balance sheets etc.

Valuation Report
The Valuation Report is prepared for submitting in the concerned department viz. Income Tax Dept., L.I. Corp., Loan giving institutions etc. as the case may be. The Valuation Report is submitted in the standard form approved by the Government. In case of plantation, valuation report may also be obtained from a recognized private valuer.

Valuation Report is submitted mainly in three parts. Part I deals with all the details of the property. Part II gives the actual valuation calculations, worked out through various approaches and the final value as ascertained by the valuer. Part III is the valuer's declaration.


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