Chandigarh, April 5 -- At the same meeting, the House is also expected to take a call on the long-pending issue of taxation of stilt parking spaces, an area that has remained ambiguous under the existing legal framework. Stilt parking refers to open or partially covered parking spaces created at the ground level of a building, typically by raising the structure on columns. These areas are commonly used to accommodate vehicles without constructing a full basement. In Chandigarh, stilt parking is available in malls and some residential societies beyond Sector 48. Though property tax was introduced in Chandigarh in 2004, these do not clearly define rates for stilt parking, leading to varying interpretations in assessment. Currently, stilt parking is taxed at ground floor rates, as such spaces are located at the ground-level in most sanctioned building plans. Basement areas, on the other hand, are typically taxed at lower rates, as they are treated as utility spaces with limited commercial use. This approach, however, has been contested by property owners who argue that stilt areas function similar to basements and should attract lower tax rates. The issue gained legal traction in a case involving an industrial property in Industrial Area Phase II, where the appellate authority, in November 2024, remanded the matter back to the MC for reconsideration and issuance of a fresh, reasoned order. Subsequently, the House Tax Assessment Committee recommended a differential taxation model, proposing that revenue-generating portions of stilt parking be taxed at ground floor rates, while non-revenue areas be assessed at basement rates. It also called for amendments to the bylaws to remove ambiguity and ensure uniformimplementation.htc...