GBA Replacing BBMP — Bangalore Property Owner's Guide (2026)

On September 2, 2025, the Greater Bengaluru Authority replaced BBMP as the civic body governing the city. The legal entity changed. The wards reorganised. For most property owners, the practical impact — tax demands, khata records, building plan approvals — arrives in stages through 2026.

The five-corporation structure

GBA is an umbrella authority. Under it sit five separate corporations: Greater Bengaluru Central, East, West, South, and North. Each corporation covers a defined set of wards. The corporation your property falls under determines which office handles your property tax, building plan approvals, and khata applications.

The ward-to-corporation mapping is available on the GBA portal. For properties near the old BBMP zone boundaries — Whitefield, Sarjapur Road, Yelahanka, Kanakapura Road — confirm the new ward and corporation assignment before filing any application. Filing with the wrong corporation creates avoidable delays.

e-Khata is now mandatory for building plan approval

As of the GBA transition, an e-Khata (the digital version of the khata issued through the BBMP Sakala / GBA portal) is a prerequisite for building plan sanction applications. Owners intending to apply for a new building plan, extension, or regularisation who still hold a paper Khata need to convert to e-Khata before their application can be processed.

In April 2026, GBA conducted a 10-lakh e-Khata certificate distribution drive, clearing a backlog of pending e-Khata applications. Owners who applied before April 2026 and have not received their certificate should check application status on the portal using the PID or application reference number.

The 100-day B-to-A Khata conversion window

From May 16, 2026, GBA opened a 100-day window for B Khata to A Khata conversion at a reduced fee of 2% of guidance value, down from the standard 5%. The window runs until approximately August 23, 2026. After that date, the fee reverts to 5%.

For a property with a guidance value of ₹1 crore, the difference is ₹30,000. On a higher-value property, it is substantially more. Owners who have been deferring conversion because of the cost should treat this window as a firm deadline, not an open-ended offer. The 100-day drive is a stated government priority — the timeline is unlikely to be extended.

Property tax under GBA

Property tax obligations continue under GBA on broadly the same framework as BBMP — unit area value methodology, self-assessment, and annual payment. The tax demand notices and receipts now reference the GBA corporation rather than BBMP. For properties where the last tax payment was under BBMP, the GBA records should show continuity — but where there is a discrepancy in the owner name or property details carried forward from the BBMP database, a correction application to the relevant GBA corporation zonal office is the route.

What is still in transition

Several processes that were running on the BBMP portal have not fully migrated to GBA. Building plan approval, water connection applications, and occupancy certificate requests are the most commonly stuck. The GBA offices confirm that migration is ongoing — in practice, applicants are being directed to the relevant corporation office in person where the portal is not yet functional for their specific application type.

Courts have noted the transition in pending writ matters where BBMP was the named respondent. Where a Karnataka High Court order was addressed to the BBMP Commissioner, practitioners are seeking clarification or amendment to reflect the GBA Commissioner as the correct authority. Pending matters in the High Court, City Civil Court, and District Courts that named BBMP as respondent should be reviewed for this.

What owners should do now

• Check the GBA portal to confirm your property's ward and corporation assignment under the new five-corporation structure.
• If you hold a paper Khata, verify whether your e-Khata has been issued — search by PID on the GBA portal.
• If your property is B Khata and eligible for conversion, file within the 100-day window (before approximately August 23, 2026) to take advantage of the 2% fee.
• Clear any outstanding property tax dues before filing a conversion or e-Khata application — unpaid dues block both.
• If you have a pending BBMP-addressed writ or civil suit, check with your advocate whether the respondent designation needs to be updated to GBA.