Official Website of Kolkata Municipal Corporation
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                   Current PD     Current FS     All Outstanding (LOI)

Unpaid Property Tax - Current F/S Bills

PD Bill:  Periodic Demand bills, which are issued annually, based on the last decided valuation of the
F/S Bill: Fresh/Supplementary bills, which are issued immediately after a hearing to reflect any changes
              to the earlier issued bills. Fresh bills are also issued after the first assessment of a property
LOI:       Letter of Intimation is issued against outstanding tax bills (PD or/and F/S)
              LOI contains the following tax bills:
                -All unpaid F/S bills which attract penalty                 
                -All unpaid PD bills which were issued prior to the current financial year
              Such outstanding bills can only be paid against the LOI.