Section 111N: Application of property tax

111N. Application of property tax (1) Where the owner is an individual and his total income in an income year does not exceed 400,000 rupees, no property tax shall be paid. (2) Where a residential property is acquired, sold or transferred at any time in an income year, the owner shall be liable to pay property tax on a pro rata basis in respect of that income year. (3) Where the owner is married, and— (a) the total income of each spouse in an income year exceeds 400,000 rupees and each spouse is under the obligation to submit a return of income under Sub-part C of Part VIII for that income year, the property tax shall, at their option, be deemed to be payable by them in equal proportions or by one spouse in full; or (b) the total income of one spouse in an income year exceeds 400,000 rupees and that of the other spouse does not exceed 400,000 rupees in that income year, the property tax shall, notwithstanding this Sub-part and any other enactment, be deemed to be payable by the spouse whose total income exceeds 400,000 rupees. (4) Where no option is made by the couple under subsection (3) (a), the property tax shall be deemed to be payable by them in equal proportion. (5) Where a residential property— (a) has been acquired by inheritance or legacy and no division in kind has been effected among the heirs or legatees; or (b) is owned by 2 or more individuals, the property tax thereon shall, subject to subsection (3), be payable by each of the heirs, legatees or co-owners, as the case may be, on his share of the property, provided that his total income, in an income year, exceeds 400,000 rupees. (6) Where the owner is a minor— (a) the residential property of the minor shall be included in that of the legal administrator; (b) and there is no legal administrator, the legal guardian shall be liable to pay the property tax, provided that the total income of the minor in an income year exceeds 400,000 rupees. (7) Where a building used as residence is located on a portion of land— (a) used for agriculture for the purpose of making a profit and the gross income derived therefrom is declared by the owner in his return of income; or (b) at any other place outside a residential area, the owner shall be liable to pay in respect of each residential property the property tax on the surface area of the land on which stands the building, garage and related structures as well as on the surface area of the backyard, grounds and garden, to a maximum area of 1A25 (0.5276 hectares). I5 – 65 [Issue 7] Income Tax Act (8) Where a person is the owner of a building used both for business and residential purposes or where the residential part is located above that on which stands the non-residential part, the owner shall be liable to pay the property tax on the whole surface area of the land. (9) A residential building constructed on top of an existing building by virtue of a right so to construct (droit de surélévation) shall be deemed to be a flat for the purpose of section 111M. (10) Where the owner— (a) is a person other than an individual; (b) in an income year, is a non-resident or a person whose place of abode is outside Mauritius; (c) is the proprietor of a residence under the Real Estate Development Scheme prescribed under the Investment Promotion Act, the property tax shall be payable, irrespective of the total income of the owner. (11) Section 111M (2) shall not apply to an owner referred to in subsection (10). [S. 111N inserted by s. 18 (zl) of Act 15 on 111M. (10) Where the owner— (a) is a person other than an individual; (b) in an income year, is a non-resident or a person whose place of abode is outside Mauritius; (c) is the proprietor of a residence under the Real Estate Development Scheme prescribed under the Investment Promotion Act, the property tax shall be payable, irrespective of the total income of the owner. (11) Section 111M (2) shall not apply to an owner referred to in subsection (10). [S. 111N inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 July 2006; amended by s. 17 (t) of Act 17 of 2007 w.e.f. 1 July 2007; s. 15 (k) of Act 18 of 2008 w.e.f. 19 July 2008; s. 10 (i) of Act 20 of 2009 w.e.f. 1 January 2010 in respect of the income year commencing on 1 January 2010 and in respect of every subsequent income year.] Sub-Part C – Returns