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Local laws Andhra Pradesh Ministry of Housing and Urban Affairs Andhra Pradesh Municipalities Act, 1965

50% Waiver on Vacant Land Tax During Construction Period

21-Apr-2026 | G.O.Ms.No.86

This notification issued by the Government of Andhra Pradesh provides for an amendment to the Levy and Assessment of Property Tax Rules, 2020. As per the amendment, a 50% waiver of Vacant Land Tax is allowed during the construction period, calculated from the date of grant of building permission until the earliest of the following: issuance of Occupancy Certificate, completion of construction, or expiry of the permission (including extended validity). However, this benefit is not applicable to unauthorized constructions undertaken without obtaining the required approvals from Municipalities, Urban Development Authorities, or any other competent authority.

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