You are required to pay property taxes for 2 flats as they are separate flats in BMC records .sanctioned plans show 2 separate flats 

if property taxes is exempt you don’t have to pay property taxes but will have up pay society maintenance for 2 flats 

If builder has not objected you can join the 2 flats 

1. You have to obtain permission from the Competent authority/Municipality authorities for making this change in the structure and amalgamating two flats to one.

2. If you don't show them as a single property you may come into the tax bracket.

1. Removal of Partition Wall:

   • 
     Permissible if the wall is not load-bearing and approvals are obtained from the housing society and BMC.

2. Property Tax Implications:

   • Since both flats have separate agreements and measure 330 sq. ft. each, they qualify for BMC's property tax exemption (<500 sq. ft.).
   • Combining them into a single unit (660 sq. ft.) may disqualify you from the exemption. Clarify with BMC.

3. Recommendations:

   • Consult a structural engineer for safety clearance.
   • Contact BMC to confirm the tax impact of merging the flats.

For detailed, personalized advice, consider a phone consultancy.
Hope you find the information helpful. You are free to contact me for further discussion. If you could spare two minutes of your time to write a review, it would be really grateful and very happy to read it.

Thank you.
Shubham Goyal

1. Combining two portions by removing separating wall is violation of approved layout.
2. So long as site is not inspected you can exemption of tax under limit of 500 but if property is inspected, you cannot claim exemption as tax is levied on actual area not on as described in sale deeds.

ideally the permission of the Municipal Corporation should be taken before making any modifications

so long as the removal of the wall does not come to the notice of the Corporation, in their records there will be 2 flats only having area less than 500, and thus you would be exempt from property tax

Dear Client, Thank you for also contacting me with some questions about the demolition of the party wall, and tax upon property for your two flats. In most instances, partially divided walls can be demolished, provided that such works will not have the effect of impairing the structural safety of the building.

But then again, it would be perfect if you are able to consult the builder or a qualified structural engineer for the confirmation that this wall is not load-bearing. Sometimes, you would even require NOC from the housing society and other concerned authorities so that your local building regulations are in good book, and you do not get into disputes.

Now, property tax you have two separate agreements for two flats therefore BMC will treat these two as two units only.

Since the exemption is on residential units of less than 500 square feet each you can continue getting this exemption for both flats though BMC re-designates it as a single unit and gives it a composite area of 660 square feet.

So, before issues come up, right would be that BMC clarifies properly, so that any structural change gets all the necessary approvals.

Hope that this helps you to solve your problem.

1. Not permissible without the consent of the society if formed 

- Further , removing wall between the two flats may required approval from the BMC, hence you should take permission after giving an application before removing the wall. 

2. If you will combine the two flats into one unit then it will exceed the limit of exemption of 500 sq.feet, 

- Further, if you have two sale agreement for the said two flats , then even after combing into one unit , it will treated as two separate unit for the calculation of the property tax. 

It’s only permissible with permission of court by its order.

the tax implications are diverse and will depend on courts interference