Section 88 in Andhra Pradesh Municipalities Act, 1965
88. General exemptions.
(1)The following buildings and lands shall be exempt from the property tax:(a)places set apart for public worship and either actually so used or used for no other purpose;(b)choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes.(c)recognised educational institutions including hostels, public buildings and places used for the charitable purpose of sheltering destitute or animals and libraries and play-grounds which are open to the public;(d)such ancient monuments protected under the law relating to preservation of ancient monuments for the time being in force, or parts thereof as are not used as residential quarters, or as public offices;(e)charitable hospitals and dispensaries;(f)such hospitals and dispensaries maintained by railway administration as may, from time to time, be notified by the Government in the Andhra Pradesh Gazette:(g)burial and burning grounds included in the book kept at the municipal office under Section 303;(h)buildings and lands belonging to the council;(i)any irrigation work vesting in the Government including the bed of water-course or any building or land adjacent and appertaining to such irrigation work; all lands belonging to or under the control of the Government including the vacant lands specified in Section 37 and all such other Government property, being neither buildings nor land, from which, in the opinion of the Government the income could be derived as may, from time to time, be notified by the Government in the Andhra Pradesh Gazette;Provided that nothing in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses.Explanation. - The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries'.(1-A) .....................(2)The water and drainage tax shall not be levied on any land used exclusively for agricultural purposes and not deriving any benefit from the water or drainage works on account of which the tax is imposed.(3)The council may, with the previous sanction of the Government, exempt any particular part of a municipality from the payment of the whole or a portion of the water and drainage tax or of the lighting tax on the ground that such area is not deriving full benefit from the water-supply and drainage or from the lighting system.(4)The council may exempt by building or land from the whole or any portion of the scavenging tax if it is satisfied that the owner or occupier has made efficient arrangements for the daily removal there from of rubbish, filth and carcasses of animals.(5)The council may, by resolution, exempt any class of buildings or lands from the property tax(i)x x x x(ii)If the annual rental value of the same does not exceed Rs. 300/- in the case of owner occupied residential buildings within the municipal limits:Provided that in respect of houses constructed for urban poor, the municipality shall collect one rupee for every half-year towards property tax.(iii)the person to be assessed does not own any other building or land assessed to the property tax and is not liable to profession tax or income tax.
