Property tax information system (2005)

Property Tax Information System (PTIS) - A GIS Application


Project Team:

Monoj Kumar Raja & Sadish Ravi & P.S. Anandan & G. Venkatesh

Year: 2005

Students, B.E. GeoInformatics,

College of Engineering, Guindy,

Anna University, Chennai -600 025


Project Adviser:

Dr. D.Thirumalaivasan

Professor, Institute of Remote Sensing, Anna University, India

dtvasan@annauniv.edu

Expertise: GIS & Disaster Management


Abstract

The Aim of the paper is to develop an interactive tax information system enabling spatial query, visualization, efficient updating and processing of property tax records.

Property Tax is one of the most important source of income for the Chennai city Municipal Corporation and accounts for nearly one third of its annual revenues. As Chennai city is expanding rapidly new structures are coming up along all the three transportation corridors. So it is imperative to assess all these new and existing built up structures and maintains an effective database for easy collection of property taxes.

As far as Chennai city is concerned, the property tax details were maintained manually and in involved lot of human interaction. The officials were not able to collect the property tax efficiently and hence they fall short of the budget estimate year after year. So if the tax details are maintained electronically, the efficiency of tax collection can be improved. Now the Chennai Corporation is maintaining a proper database and allows online payment of property taxes, but higher degree of transparency can be achieved only by incorporating the spatial details. Spatial dimensions of the all the structures can effectively be maintained in a GIS (Geographical Information System) environment ensuring complete transparency.


Link:

Presentation Slides PDF


Introduction

General

Property Tax is one of the most important sources of income for the Chennai city Municipal Corporation and accounts for nearly one third of its annual revenues. As Chennai city is expanding rapidly new structures are coming up along all the three transportation corridors. So it is imperative to assess all these new and existing built up structures and maintains an effective database for easy collection of property taxes.

As far as Chennai city is concerned, the property tax details were maintained manually and in involved lot of human interaction. The officials were not able to collect the property tax efficiently and hence they fall short of the budget estimate year after year. So if the tax details are maintained electronically, the efficiency of tax collection can be improved. Now the Chennai Corporation is maintaining a proper database and allows online payment of property taxes, but higher degree of transparency can be achieved only by incorporating the spatial details. Spatial dimensions of the all the structures can effectively be maintained in a GIS (Geographical Information System) environment ensuring complete transparency.

An Information system can be developed incorporating all the spatial and non-spatial details regarding the built up structures for effective maintenance, collection and updating of property tax information. As it is the main source of income, meaningful development activities can be taken up only by proper realization of property taxes.


NEED FOR THE PROJECT

The conventional method of tax assessment and tax collection involved manual handling of voluminous data and took lot of time for updating and processing. Now we are in the electronic era and in every field, computers have shown its capabilities, property tax department is not an exception where tax records are maintained electronically (in the form of Database tables with a front-end application) but there is no geographical reference made in such application. The above limitation can be overcome by integrating the applications with Geographical Information Systems (GIS).


OBJECTIVES

To create a standalone, interactive tax information system enabling spatial query, visualization, efficient updating and processing of property tax records.


SOFTWARES USED

    1. ESRI ArcView 3.2 The Buildings and the road data of Velachery area was obtained as shape file (.shp). ArcView 3.2 was used to edit the shape file and its table

    2. VISUAL BASIC Visual Basic 6.0 served as the platform for development of the PTIS and incorporation of MapObject 2.2 (Spatial) component.

    3. MAPOBJECTS 2.2


Powerful features of mapobjects

    • On-the-fly Projection

    • MapObjects provides powerful spatial and attribute filters to optimize performance.

    • State-of-the-Art Geocoding Capabilities

    • Support for Web-Based Mapping

    • Geometric Functions

    • Run-time Deployment Utility

    • Helpful Controls

    • Rich set of powerful Mapping and GIS Component Tools


MapObjects in PTIS

To display the map

For spatial querying

To add the Shapes (Polygons) during runtime


METHODOLOGY

General Methodology

Data Collection

The data collection includes spatial and non-spatial data.

    1. SPATIAL DATA

  1. Shape file Velachery (Chennai) area digitized data (buildings and roads) from the IKONOS image.

2. NON-SPATIAL DATA

    1. Building details

    2. Type of building (say Residential, commercial)

    3. No of floors

    4. Ownership details

    5. Owner name

    6. Owner Address

      1. TAX ASSESSMENT NORMS from the Corporation of Chennai Website


Data base Design The data base design has the following steps

    1. ER model: Entity Relationship model is the diagram showing the various entities (objects) involved in the project and its relationships

    2. Scheme design & Design Specification: From the ER diagram the database tables has been decided.


Data Base Population

This involves two phases

Shape File data entry:

The fields in the shape file ( Poly_id, no_houses, type) are populated.

MS access DataBase data entry:

The fields of the MS access tables are filled with respective data.


Application Development

The PTIS is developed using Development environment shown in the figure. The Back end of the application is Shape file, MS Access Database with tables. The Front end is developed using Visual Basic and MapObjects2.2

1. Application Design

2. Description of PTIS interface:

The main interface of the application has three sub frames, they are

Map frame

Legend frame

List box frame (for apartments)

The application also includes a Main Menu Bar and a Control Tool Bar.

The Main Menu Bar has the following menus

File

Refresh, Pay Tax, Change password, Exit

Layer

Add layer, Remove Layer, Remove all

Building

Add building, Remove building

Query

Saved queries, query window

Tax calculator

Individual Houses,

Hospitals,

Hotels and Lodges,

Cinema theatre,

Kalyana Mandapam.


Control Tool Bar has the following buttons

    1. Default

    2. Zoom in

    3. Zoom out

    4. Pan

    5. Fit View

    6. Identify


3. FEATURES OF THE APPLICATION:


1. Dynamic adding and removing of layers (Shape files):

The shape files corresponding to the buildings and roads can be added to the application or removed from the application during runtime.


2. Functions like Zoom in, Zoom out, Pan, Fit View and Identify:

    1. Zoom In: To enlarge the map for greater clarity.

    2. Zoom Out: To diminish the map to get the larger area of view.

    3. Pan: To browse through the map area.

    4. Fit View: To make the map fit in the Map frame View.

    5. Identify: To retrieve the details of single building.

Select this button and click on any building in the Map Frame, then a window opens showing the details of that building (Build id, type, tax amount, tax payment details, owners details). In the new window a provision is given to display the Building’s photo (if present), for this click the Picture Button.


3. Query Window

The window helps to form any possible combination of queries. The window has option to select the table name, field name and the condition using the operators (=, >, <, <=, >=, <>, like). When the query is executed the buildings satisfying the condition will be highlighted in the Map Window.

For example,

Table name: tax_ass_det

Field name: type

Operator: like

Value: ‘Hospital’


4. Saved Queries

These are set of queries the tax officer often uses/executes. For some queries in this module chart (Pie chart) representation is given. To do this click Query ? Saved Queries. The various queries provided in this module are,

    1. Classified output based on the dues for a particular year:

    2. Total revenue for a particular year

    3. Classified revenue for a particular year

    4. Type of the building

    5. Area of the building

For example:

Classified output based on the dues for the year 1999 is shown in Figure 2 the pie chart representation is given. The corresponding buildings are highlighted in corresponding colors in the Map Frame.


5. Tax calculator:

This module will calculate the half yearly tax amount (as per the rules of Corporation of Chennai) when the proper details are entered. The tax amount assessment is different for various units like Individual house, Hospital, Hotels, Cinema Theatre and Kalyana Mandapam. They get different inputs (given in the table below) based on their character and functionality and the respect half yearly amount tax is calculated.


6. Tax Payment:

Tax officers can update the tax paid by the building owners using this module. In this module the Tax officer can enter the building id and click enter. The tax dues for the building are displayed in the list box. The officer can select any term (say IInd 2000) and click Pay Button. Then the tax payment is updated in the database.


7. Building manipulation

This includes both addition and removal of buildings (can be done in Administer mode only).

    1. Addition:

Click from the Menu Bar ‘Building -> Add Building’

The Sequence of steps that follows is:

    1. A window opens asking for type of building and the corner co-ordinates of the building. Then click ‘Add Building’ Button. Building Corner co-ordinates can be got using GPS - Relative Positioning. The Velachery map (used in the application) uses a local co-ordinate system and for some control points their co-ordinate in the local co-ordinate system is known. Using Relative positioning in GPS and fixing the local co-ordinates of the control points the Building corner co-ordinates can be computed using the GPS Processing Software (like GPSurvey)

    2. Then a window opens asking for non-spatial attributes like

    3. Building id (will be automatically generated)

    4. Owner name

    5. Owner address

    6. Building address

Then for tax assessment of the newly added building Tax calculator for the specified type of the building is invoked and the tax assessment parameters are entered and the half-year tax amount is calculated. The plinth area of the building added is obtained from the Shape file.

2. Removing a Building

    • Click Building ? Remove Building

    • Click on the Building (to be removed) in the Map Frame

    • The Building is removed after a confirmation message box. Also the spatial and non-spatial data in the database is removed.

8. Two modes of access

There are two Login modes they are,

o Administer mode (Full privilege mode)

o User mode (restricted mode)

    • They do not have the privileges like Paying Tax, Adding or Removing Building


RESULTS AND DISCUSSIONS:

Results:

The application PTIS has been developed successfully by adding the spatial dimension to the existing Tax Information System. With this application the Tax Officers can

    • Fire Spatial and Non-spatial queries

    • Update newly added buildings

    • Delete buildings

    • Update and processing of tax records

The above requirements have been tailored through Visual Basic coding along with MapObjects. This package can be used both by the Tax officers and the Users.

Advantages

PTIS is a standalone application involving spatial details without the need of desktop GIS software (like ARC/INFO, ArcView, ArcGIS).

User-friendly and can be customized according to users requirements


Limitations

Since we are considering the buildings as the property of the owners, open lands are not taken into consideration. So it is not suitable for rural areas where there are open lands.


Scope for Future Study

    1. The project can be extended for all other details like water tax, electricity bill, sewage tax, telephone bill etc.,

    2. Land Parcel maps can be integrated along with this application for efficient usage and planning.

    3. The whole PTIS system can be implemented in the World Wide Web (WWW).


REFERENCES


Books:

    1. Introduction to Geographic Information Systems Kang-tsung Chang

    2. Introduction to MapObjects Windows Edition


SCREENSHOTS

    1. Image of the PTIS Interface with the ‘building’ and ‘main road’ layers added and if any building is clicked the details of the building (tax related) is shown along with the photo of the building.

    2. Frequent queries regarding the tax is put in this predefined dialog, where the query can be selected and executed. The results of the query is shown in the map (with colors) accompanied with the chart representation.

    3. Queries can also be created by the user. This is done by ‘Create Query’ where the table, field and values can be selected and a query expression can be formed and executed.

    4. New building can be added by giving the local co-ords of the building corners (minimum 4) and giving the non-spatial attributes as shown in the figure.