If you haven't taken possession before oc then you are liable to pay it from Oct date only

Property tax is generally payable after OC in most of the states. If OC is issued before 1st October , tax is payable for full year after that date is for half year. You can bring it into the notice of conerned Municipal authority for correction.

All property tax upto the date of handing over of possession to buyer is on builders account.

Flat owners are liable to pay property tax only after delivery of possession of flat 

2) builder has to pay property taxes till delivery of possession of flat to purchasers 

1. Sir the land owner and developer as per there agreement shall bear the cost the buyers will pay property tax and maintenance from date of OC and possession after that.

1.Property Tax is applicable only after completion certificate is issued by the municipal corporation

2 Property tax starts when the completion certificate is received. If the flat is unsold, the builder is responsible for paying the maintenance charges as well as property tax

Flat owners are liable to pay the property tax and other outgoings from the date of receipt of OC or date of handover of possession, whichever is earlier 

Prior to receipt of OC, it is the developer's statutory liability under MOFA to pay the outgoings of the building and common areas 

Plz check Justice Dharmadhikari's judgment of Bombay High Court 

the builder cannot demand any money from flat buyers towards outgoings including the taxes unless they are given the possession of their flats

Dear Client,

Property tax starts when the completion certificate is received. If the flat is unsold, the builder is responsible for paying the maintenance charges as well as property tax.

For assessment, the relevant date is the date on which assessee pays final consideration amount and takes possession of the flat.

Dear Sir,

Please ask your above question on www.taxfull.com which is sister concern of www;kaanoon.com, where is experts will be Chartered Accounts.

1. As per the information mentioned in the present query, makes it clear that the municipal authority has been asking the property tax from the asseement year, but not from the date of OC.
2. Because if which you have been troubled by the falt owners seeking answer from you.
3. Let me tell you that when a new building has been constructed then property tax will be calculated from the date not which the OC obtained.
4. You should write a detailed representation to the authority for relieving the tax prior to the 6 months of OC.
5. As this may help you, if you happen to approach the court of law.

Rest, you can contact me through Kaanoon for further legal assistance on this issue, and I would also try to look for some good judgements on this issue, so that would help you more.

If the municipality is levying you the property tax before the OC has been issued and if you are aggrieved over the decision you may prefer an appeal against this order before the appellate authority.

If the appellate authority is also not considering  the request then you may approach the taxation appellate tribunal for relief and remedy.