Property tax is a mandatory tax imposed by the local governing body on property owners. In Meghalaya, the Revenue Department of the Meghalaya Municipal Corporation is responsible for tax collection. The Meghalaya Municipal Property Tax Board, established in 1973, oversees all property tax-related regulations and operations.
In Shillong, the Shillong Municipal Board (SMB) is the designated authority for collecting property/house tax, service tax, and other utility-related taxes.
Key Highlights – Meghalaya Property Tax 2025
| Feature | Details |
|---|---|
| Tax Type | Property / House Tax |
| Governing Body | Shillong Municipal Board (SMB) |
| Eligibility | Must be a Meghalaya resident, 18+ years old, and a property owner in the SMB area |
| Unique Requirement | Holding Number and Assessment Receipt |
| Online Payment Portal | https://smb.gov.in/ |
| Rebate | 5% if paid before 1st April |
| Penalty for Late Payment | 5% to 20% of the tax amount |
| Exemptions | NGOs, Ex-servicemen, Hospitals, Govt. Schools |
Documents Required for Property Tax Payment
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Holding Number
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Owner’s Full Name
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Assessment Order / Previous Property Tax Receipt
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Valid ID (for offline verification if required)
How to Pay SMB Property Tax Online – Step-by-Step Guide
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Visit the official website of the Shillong Municipal Board
Or go directly to: https://smb.gov.in/ -
Enter your Full Name and Holding Number
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Click on the “Submit” button
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On the next page, review your property details and tax amount due
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Select a Payment Mode:
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Debit Card
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Credit Card
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Net Banking
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Enter the following required fields:
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ULB Name
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Bank Details
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Payment Mode
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Collection Date
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Collection Center
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Click on “Payment” to complete your transaction
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Download the payment receipt for your records
How to Pay Property Tax Offline – SMB Office Visit
If you prefer to pay offline, follow these steps:
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Visit the official address of the Shillong Municipal Board:
Bishop Cotton Road, Shillong – 793001 -
Request the Property Tax Payment Form and fill in the required property details
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Submit the form along with supporting documents and payment
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Payment can be made via cash, cheque, or offline transfer, as per available modes
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Collect your payment receipt for proof of tax submission
How to Download Property Tax Payment Receipt – SMB
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Visit the same online portal.
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Navigate to the “Payment Receipt” section
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Enter your Challan Number or search with your holding number
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View the past payment history
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Select the desired challan and download/print your tax receipt
Stamp Duty and Registration in Meghalaya
Stamp duty and registration fees are also payable when:
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Purchasing a new property
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Transferring property ownership
Factors Affecting Stamp Duty in Meghalaya:
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Age of the Property
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Property Type (residential/commercial)
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Location
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Amenities provided in the property
Tax Exemptions in Meghalaya
The following are exempt from paying property tax under the SMB jurisdiction:
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Registered NGOs
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Government & Public Schools
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Public Hospitals
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Ex-Servicemen Properties
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Certain Religious or Charitable Institutions
Contact Details – Shillong Municipal Board (SMB)
Address:
Shillong Municipal Board,
Bishop Cotton Road, Shillong – 793001
Phone:
+91 364-2224702
Email:
[email protected]
Website:
Visit the SMB Official Portal
Frequently Asked Questions (FAQs)
Q1: When is the last date to pay SMB property tax?
Before 1st April every financial year, to get a 5% rebate.
Q2: What is the penalty for late payment?
Late payments attract a 5% to 20% penalty depending on the delay.
Q3: Can I pay using my Aadhaar number instead of my holding number?
No, the holding number is mandatory for SMB tax payments.
Q4: Can I pay property tax in installments?
Currently, full payment is required. Please check with the municipal office for any future provisions.
Q5: Who determines the property valuation?
The Chief Municipal Officer and Municipal Valuation Committee assess the annual value for tax purposes.