For most of the last two decades, a Bangalore property owner dealt with one civic body: the BBMP. Your khata, your property tax, your building plan and your trade licence all ran through the same Palike, even if the counter and the zone changed over the years.

That arrangement has ended. Under the Greater Bengaluru Governance Act, 2024, the city now has a two-tier structure: the Greater Bengaluru Authority (GBA) at the top, and five city corporations doing the day-to-day civic work.

This guide sets out what is confirmed as of 30 September 2026, what is still pending, and what I would keep doing in the meantime.

What Replaced BBMP

The Karnataka government notified the five new corporations in July 2025, and they formally came into existence on 2 September 2025. The five are the Bengaluru Central, Bengaluru North, Bengaluru South, Bengaluru East and Bengaluru West City Corporations.

The GBA sits above them. It is chaired by the Chief Minister, with the Minister for Bengaluru Development as vice-chairperson, and a Chief Commissioner runs it administratively. Its role is city-wide planning, coordination between agencies such as BWSSB, BESCOM, BMRCL, BMTC and BDA, and resolving disputes between corporations. The corporations handle local services, including the ones property owners care about most.

Each corporation has its own commissioner. Elected councils, and mayors with 30-month terms, will follow once elections are held.

The Five Corporations at a Glance

The figures below come from the government notification as reported at the time, and from the ward totals used for the coming elections. The localities are examples only. Several Assembly constituencies, including Mahadevapura, Rajarajeshwari Nagar, Yeshwanthpur, Dasarahalli and Padmanabhanagar, have been split between two or more corporations, so a locality name alone does not settle which one you are in.

East has the fewest wards yet was cited as the largest property tax base, which reflects the tech corridor. The total is 712 sq km and 369 wards, up from the 198 wards BBMP had.

Which Corporation Is Your Property In, and How to Check

Do not go by the name of your layout or your pin code. Boundaries follow the new ward map, and a single road or apartment cluster can sit on a boundary. The reliable way is to work from your ward.

1. Find your ward. Your latest property tax receipt and your e-khata carry the property's ward details. Note the ward number and name.
2. Match the ward to a corporation. GBA has notified ward lists for each of the five corporations. The ward maps and reservation lists have also been published as open data on OpenCity, which is handy for checking a boundary.
3. Confirm at the zonal or ward office if the property is near a boundary or the ward was redrawn.
4. Write it down with your documents. Keep a note of the new ward number, ward name and corporation alongside your khata and tax papers.

If you own more than one property, check each separately.

Property Tax: What Changes and What Does Not

The key point for owners is that the method has not changed. Property tax in Bengaluru is still assessed on the same basis as before, and the same online payment portal (bbmptax.karnataka.gov.in) continues to be used. What has changed is who collects it and keeps the money: each corporation now collects tax for the properties in its wards.

For 2026-27, the state extended the 5% rebate for full payment up to 31 May 2026, a decision Deccan Herald linked to roughly 25 lakh property owners and a revenue gap of about ₹500 crore. If you missed it, pay soon: arrears attract penalties and interest.

The bigger change is scrutiny. The corporations are using GIS mapping, GPS and digital records to find properties whose declared area or usage does not match reality. As of 27 September 2026, 37,216 property tax revision cases had been recorded, and the East corporation alone expects about ₹150 crore a year in additional tax from this work. Civic bodies are also linking e-khata data with BESCOM, BWSSB and Kaveri registration records, which makes under-declaration much easier to spot.

What this means in practice: if you have added a floor, converted part of a house into a shop or office, or let a portion commercially, make sure your self-assessment reflects it. For the payment steps, see my guide on paying property tax online in Bangalore.

E-Khata and Khata: Your Records Still Stand

Existing A khata and B khata records remain valid. You do not need to apply for a new khata simply because the BBMP has been replaced. The same goes for your registered sale deed and other title papers: registration is a state function and is unaffected by the change in civic structure.

The e-khata system has kept moving. GBA says more than 25 lakh e-khatas had been issued online through the earlier version of the portal. On 21 September 2026 it launched eAasthi 2.0, which lets owners track an application through each stage of processing, request corrections online, and access services such as B khata to A khata conversion, khata bifurcation, amalgamation and bulk new khata. Earlier, in May 2026, GBA opened 52 centres across the city for e-khata issuance, B to A khata conversion, record updates and grievances.

If you still do not have a final e-khata, this is the time to get it done. It is the first thing I check before advising on a resale. The background is in our e-khata guide, and if your property is on a B khata, read A khata vs B khata before you plan a sale.

Building Plans, Occupancy Certificates and Trade Licences

Building plan sanctions, occupancy certificates and construction compliance now fall under the corporation where the site is located. The structure of the process is broadly the same, but the file goes to that corporation's town planning wing rather than a single BBMP office.

For anyone buying a new or recently completed home, nothing about the basic checks changes. You still want the sanctioned plan, the commencement certificate, the occupancy certificate and the khata in the developer's or seller's name, and you should check that the documents name the correct authority for the date they were issued. A plan sanctioned by BBMP before September 2025 does not become invalid because the corporation has changed.

Trade licences continue to be issued and renewed online through the GBA system. For 2026-27, renewals opened on 1 February, with no penalty in February, a 25% penalty in March and a penalty equal to the licence fee from April onwards. Licences can be renewed for up to five financial years at a time. GBA has also said renewals will be rejected for zoning or bylaw violations, such as businesses started after 2015 in residential areas on roads narrower than 40 feet.

Complaints and Day-to-Day Services

Roads, drains, streetlights, garbage collection and local works are now handled by your corporation through its zones and ward offices. Use the official complaint channels listed on the GBA website, note the complaint number every time, and escalate to the zonal office if nothing moves.

Until elections are held there are no corporators to approach.

The Elections: Where Things Stand

Bengaluru has been without an elected council since the BBMP council's term ended in September 2020. The Supreme Court first set a deadline of 30 June 2026 for elections to the five corporations, then extended it to 31 August 2026, calling that a final opportunity.

On 17 July 2026 the Court extended it again, to 31 December 2026. The state argued that the Special Intensive Revision (SIR) of electoral rolls in Karnataka uses the same staff needed for civic polls, and that the rolls would be finalised only by November. The bench, led by the Chief Justice, made clear that no further extensions would be granted. Reports differ on the exact date for the final roll, with dates from 7 October to November mentioned.

Ward reservations for all five corporations were finalised on 7 March 2026. As of 30 September 2026, the State Election Commission had not announced a polling schedule, so the elections remain upcoming.

What I Tell Clients to Do Now

• Owners: Pay property tax on time, check that your self-assessment matches what is actually built and how it is used, and file your receipts year by year.
• Sellers: Get your final e-khata, clear any arrears and note your new ward and corporation before you list. Buyers' lawyers will ask.
• Buyers: Confirm the corporation and ward of the property, check that tax is paid up to date in the seller's name, and make sure the e-khata matches the sale deed.
• Landlords: If your tenant runs a business, make sure their trade licence is valid. An unlicensed use can lead to a tax revision on your property.
• NRIs: Ask whoever manages your property to send you the latest tax receipt and e-khata each year, and to check them against the new ward details.

Most of this is simply good record-keeping. If you would rather hand the paperwork to someone, our khata, tax and approvals liaison service handles exactly this. Rules and processes are still settling, so confirm anything significant with a lawyer before a transaction.

Frequently Asked Questions

Is my BBMP khata still valid now that GBA has replaced BBMP?

Yes. Existing A khata and B khata records remain valid, and you do not need a new khata just because of the change. If you do not yet have a final e-khata, apply through the eAasthi portal.

How do I know which of the five corporations my property is in?

Find your ward number and name on your latest property tax receipt or e-khata, then match it to the ward lists GBA has notified for each corporation. If the property is near a boundary, confirm with the zonal or ward office.

Has the property tax rate changed under the new corporations?

The method of assessment has not changed, and the same online payment portal continues to be used. What has increased is checking, with GIS mapping and data from BESCOM, BWSSB and Kaveri used to find under-declared properties.

When are the elections to the five Bengaluru corporations?

As of 30 September 2026, no polling dates had been announced. The Supreme Court has set 31 December 2026 as the deadline and said no further extensions will be granted.

Is a building plan sanctioned by BBMP still valid?

A plan sanctioned by BBMP before the corporations were formed does not become invalid because of the change. New applications now go to the corporation where the site is located.

If you want your e-khata, property tax and ward details checked and sorted, whether you live in Bangalore or abroad, see our NRI property management service or Message me on WhatsApp.

Sources

• The South First: Supreme Court extends deadline to conduct Greater Bengaluru Authority polls to 31 December
• ETV Bharat: SC agrees to extend elections for five municipal corporations within the GBA by December end
• Deccan Herald: E-Khata: GBA rolls out eAasthi 2.0 to track applications, add key services
• Deccan Herald: Bengaluru: Govt extends property tax rebate, will it fix Rs 500 crore revenue gap?
• Daily Jagran: Karnataka govt restructures city into 5 municipal corporations; check area and tax details
• News Karnataka: Bengaluru property tax revision cases reach 37,216
• Wikipedia: 2026 Greater Bengaluru Authority elections

Last updated Sep 30, 2026. Figures and rules change; check current details with a professional before you act.

ABOUT THE AUTHOR

Tariq Sallam

Founder, Proptals · Karnataka RERA registered agent

Tariq has advised buyers, sellers, landlords, landowners and developers in Bangalore since 2004. He writes about what he sees on site visits, in negotiations and at registration offices.

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