Key Differences Between A Khata and B Khata Property Tax

byPaytm Editorial TeamLast Updated: April 17, 2026
Key Differences Between A Khata and B Khata Property Tax

Originating in 2007 with the establishment of the Bruhat Bengaluru Mahanagara Palike (BBMP), Khata is a legal document that plays a vital role in property-related transactions in Bengaluru. It serves as an account that recognizes and certifies specific properties within the city. Khata provides essential details about ownership, facilitating tax payments, licences, loans and property approvals. Within the Khata framework, there are two categories – A Khata and B Khata. A Khata represents legally compliant properties, while B Khata includes partially legal or unauthorised properties. 

This article will examine the differences between A Khata and B Khata properties in Bengaluru, offering valuable insights to property owners and prospective buyers. By understanding the differences between these two categories of Khatas, individuals can navigate the complexities of property ownership and transactions in the city more effectively.

What is ‘A Khata’?

A Khata is a classification within the Khata register, introduced by the BBMP to streamline tax collection in Bengaluru. It represents fully legal properties. It is accompanied by a Khata certificate that confirms the property’s legality, making it eligible for A Khata property tax payment. Possessing an A Khata certificate is crucial when purchasing a property as it serves as proof of compliance with legal requirements. It allows property owners to apply for licences and loans, and facilitates construction, sale, and ownership transfer. A Khata provides various rights and benefits to property owners, ensuring smooth financial transactions and property-related activities.

What is ‘B Khata’?

B Khata is a category within the Khata register, maintained by the BBMP in Bengaluru. It lists properties that are considered illegal or in violation of building bylaws and regulations. B Khata enables the BBMP to collect taxes from such properties, including those without completion certificates, constructed in unauthorised layouts or on revenue land. The B Khata certificate is a temporary document that requires upgrading to A Khata by fulfilling specific requirements and making necessary payments.

What are the Major Differences between A Khata and B Khata?

A Khata owners enjoy benefits such as easy tax filing, trade licences, and loans. B Khata properties lack necessary documentation like completion or occupancy certificates because they deviate from the approved building plans. As a result, they become ineligible for certain privileges and benefits.

Following a Karnataka High Court order in December 2014, the legal status of B Khata properties underwent a significant change. Previously, these properties enjoyed certain rights similar to A Khata properties. However, the court order nullified their legal standing, effectively categorising them as illegal properties. 

Let’s look at the key differences between A Khata and B Khata, in the table below:

Why Upgrade from B Khata to A Khata?

Converting B Khata properties to A Khata properties is crucial for ensuring a smooth property trading, construction, and ownership transfer process. This conversion ensures compliance with the law and reduces complications. By obtaining an A Khata certificate, property owners establish legal ownership of their property, allowing for seamless property sales. The A Khata certificate also grants them convenient access to licences, loans, and other property-related services, simplifying transactions.

The expenses involved in upgrading from B Khata to A Khata can vary based on the property and local authorities. Also, certain properties may not qualify for conversion from B Khata to A Khata. 

How to Upgrade from B Khata to A Khata?

Property owners must meet specific requirements to upgrade a property from B Khata to A Khata. These include fulfilling the following criteria:

  • Clearing all tax payments: Property owners are responsible for ensuring that all property taxes, including any outstanding amounts, are fully paid to the local authorities.
  • Possessing a DC-converted property: The property should have undergone a process known as DC conversion, which involves changing the land’s usage from agricultural to non-agricultural or residential purposes. 
  • Paying the applicable betterment charges: Property owners must pay the prescribed betterment charges, which are fees imposed by the local authorities for upgrading the property’s classification. 

Individuals can upgrade their B Khata properties to A Khata through both online and offline methods. Let’s take a look at the steps involved in both methods.

B Khata to A Khata — Online Process

  • Visit the official ‘Sakala’ website.
  • Select the ‘Khata’ transfer option.
  • Fill in the necessary details.
  • Upload the required documents.
  • Receive a ‘Sakala’ number to track the request’s progress and get step-by-step updates via SMS. Once notified, the Khata extract can be downloaded online or collected at a BangaloreOne centre.

Also Read: Complete Guide to Online Property Tax Payment

B Khata to A Khata – Offline Process

  • Apply for District Commissioner (DC) Conversion to change the land status from agricultural to non-agricultural.
  • Ensure that all property tax dues are fully paid.
  • Obtain the A Khata form from the BBMP office and complete it accurately.
  • Submit the A Khata application along with all the necessary documents.
  • Pay the betterment charges imposed by the BBMP for the B Khata to A Khata conversion.

Once the application is submitted, the Khata document will be issued within a period of four to six weeks.

B Khata to A Khata – Documents Required for the Upgrade

  1. Sale deed
  2. Title deed
  3. Copies of previously paid property tax receipts
  4. Order of conversion of the land’s usage from agricultural to non-agricultural
  5. Blueprint showing the property’s location
  6. Blueprint showing the property’s dimensions and specifications
  7. Proof of any improvement charges paid
  8. Occupancy certificate
  9. Khata extract
  10. Any other document, as required for the conversion

Also Read: How to Calculate Property Tax?

Conclusion: By understanding the differences between A Khata and B Khata and following a step-by-step conversion process, property owners can easily manage the complexities of property ownership and unlock the full value and potential of their properties. This proactive approach to managing their Khata ensures a seamless experience and allows individuals to make the most of their investments in Bengaluru’s real estate market.

FAQs

Can I sell or buy a B Khata property in Bangalore?

You can check the property's Khata status by visiting the BBMP's official website or the concerned BBMP office. You can enter the property details to verify its classification.
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