Pratyush Ramesh Gedam

UM4000-1

Morbi Municipal Finance (Taxation)

Morbi Municipal Corporation (MMC) faces critical challenges in its revenue generation capacity due to a limited property tax base, manual processes, and a growing burden of unauthorized developments. The existing system lacks spatial accuracy, real-time integration, and citizen transparency, resulting in inefficiencies and revenue leakage. This project aims to address these issues through a dual strategy: implementing a GIS-based web property tax system and introducing an Impact Fee mechanism. The GIS platform will enable spatial mapping of properties, accurate tax assessments, land use and ownership data integration, and public access for improved transparency. The Impact Fee, operationalized under the GRUDA Act 2023 and based on international best practices, will help MMC recover infrastructure costs from new and unauthorized developments. An integrated approach to enhance revenue generation, promote regularization, and build financial resilience for sustainable urban development.


Report Content

Overview of Morbi’s municipal profile, highlighting its spatial extent, population growth, and administrative restructuring as of 2025.

Existing structure, roles and responsibilities of the departments.

Overview of key municipal finance acts and guidelines governing financial health, governance, and property tax reforms in urban local bodies.

Step-by-step flow of the property tax payment and enforcement process in Morbi, including bill issuance, payment, defaulter actions, and warrant notices with calculation formula.

Comparative analysis of past vs current year property tax collections in Morbi, highlighting category-wise trends, collection percentages.

Tax related KPI's and a property tax self-assessment toolkit by city-finance portal, showing the current scenario at MMC.

Case Study related to Web-based GIS system for Property Tax.

Case Study related to SHG formation for empowerment and involvement of local women in Municipal duties.

Overview of inter-connected proposals.

Impact of municipal taxation reforms highlighting financial, social and economic benefits leading to improved fiscal health and sustainable urban management.