Grundsteuer
Property tax is a fair, equitable and progressive tax that rises with the quantity of access to local services for the property. Very poor sections of communities are normally screened out of the property tax system. The Government of Kerala has decided to introduce plinth area based assessment of property tax for residential and non-residential commercial buildings in 1999. As rules and operational instructions are not implemented on the basis of the new decision, old system of property tax collection based on rental value is still in force right now in the mid-2007.