In kerala different kinds of taxes are there. Land Tax, Plantation Tax, Building Tax, Luxury tax etc. Land tax is paid in the Village Office, Building Tax is is Panchayath, Municipality or Corporation offices.
When the building construction is completed for the residential purpose, if it is below 3000 sq.ft, the owner should pay a one time tax to the concerned village office. If the building is above 3000 sq.ft, owner should pay luxury tax every year. The Rate of tax is depending upon the grade of Panchayath, Municipality or Corporation.