What a khata is
A khata is the account of a property in the register of the local body: the city corporation, town council or gram panchayat. It records the owner's name, the property's size and location, and the tax due. The khata extract is the copy of that entry, and the khata certificate confirms it.
A khata is a tax record, not a title deed. It does not by itself prove ownership. But in practice it is one of the papers banks, buyers and planning offices ask for first, because a property that is not in the local body's register cannot get a building plan, a proper water or power connection, or a home loan on easy terms.
Farm land does not have this kind of khata. Agricultural land is recorded in the revenue records (the RTC and the revenue khata on the Bhoomi land records site). A municipal or panchayat khata starts only once land is converted and the plot is formed. See RTC and mutation for the revenue side.
A-khata and B-khata compared
| Point | A-khata | B-khata |
|---|---|---|
| What it means | Property formed with all approvals: conversion, approved layout or plan, tax paid | Property recorded for tax but formed without full approvals |
| Typical case | Site in an approved layout, or a building with a sanctioned plan | Site in an unapproved layout, revenue site, or building with deviations |
| Building plan | Can be sanctioned | Often refused until regularised |
| Bank loan | Banks lend more readily | Many banks decline or lend less |
| Resale | Straightforward | Possible, but fewer buyers and lower prices |
| Can it be upgraded | Already full status | Through a regularisation or conversion scheme, if eligible |
A B-khata is not illegal. It lets the local body collect tax from property that exists but did not go through the approvals. It does not regularise the property. That is why the label matters when you buy.
What the e-khata is and why it now matters
The e-khata is the digital khata: the same register entry, issued online with a property ID and linked to the land records. Since late 2024, the state has required an e-khata to register the sale of most non-agricultural property. The registration system checks the e-khata before a sale deed can be registered.
Which system issues it depends on where the property is:
| Where the property is | Who issues the e-khata |
|---|---|
| Bengaluru | The city corporations under the Greater Bengaluru Authority |
| Other cities and towns, such as Hassan, Mysuru, Chikkamagaluru, Mangaluru | The city corporation or town council, through the e-Aasthi system |
| Villages | The gram panchayat, through the e-Swathu system |
Both A-khata and B-khata properties get an e-khata. The e-khata shows which category the property is in, so read it, not just the fact that it exists.
In villages, the e-Swathu portal was relaunched as e-Swathu 2.0 in December 2025. Rural records are issued as Form 11A and Form 11B, and 11B is the record commonly treated as the rural B-khata. You can view and apply on the e-Swathu portal or, for towns, the e-Aasthi portal.
Moving from B-khata to A-khata
The state has run several rounds of regularisation since 2025. As reported:
- Bengaluru. A scheme to convert B-khata to A-khata opened on 1 November 2025 for 100 days. The fee was charged as a percentage of the guidance value, and an e-khata was needed first. The rate was later reduced for a fixed window.
- Cabinet decision, January 2026. The state approved extending A-khata to residential B-khata properties in unauthorised layouts in towns and cities across Karnataka.
- Law change, August 2026. The Assembly passed an amendment to the Municipal Corporations Act to give ownership rights and A-khata to eligible properties in unauthorised layouts, including a way for layout roads to be declared public roads.
- Statewide order, September 2026. As reported in September 2026, a Revenue Department order authorises the urban and rural departments to convert eligible B-khata properties to A-khata, valid until 31 December 2027. It covers plots up to 1,000 square metres whose use is allowed under the master plan or zoning. In towns, the property must have had a B-khata by 10 September 2024; in villages, by 7 April 2025, or a registered deed before that date. Read the order itself, or ask us, before you rely on these details.
Properties on government land, B-kharab, forest, tanks, storm drains, roads or land reserved for public use are excluded, as are properties under acquisition or court stay. The fees include conversion charges, regularisation fees and penalties. We have not stated a rate because it differs between schemes and has changed; your local body will calculate it.
A scheme that exists is not a promise that your property qualifies. Check the cut-off dates, the size limit and the exclusions for the exact site before you pay for it on the strength of a future A-khata.
Hassan and other towns
Hassan was upgraded to a city corporation in 2025, so its properties fall under the municipal corporation rules. As in most Karnataka towns, sites around Hassan, Mudigere and Chikkamagaluru include many sold in unapproved layouts over the years, which carry B-khata or panchayat 11B records. If you are buying in these areas, the khata category is one of the first things to check. See buying a plot in Hassan and buying a plot in Mudigere.
What to check when you buy
- The e-khata exists and is in the seller's name, with the same site number, size and boundaries as the sale deed.
- The category. A-khata, B-khata, 11A or 11B. Ask the seller in writing.
- The basis. For an A-khata plot, the layout approval and conversion order behind it. See layout approvals in Karnataka and DC conversion.
- Tax paid. Property tax receipts up to the current year.
- No mismatch. The owner's name on the e-khata, the sale deed and the encumbrance certificate should match exactly.
- Bank view. If you need a loan, ask the bank before you agree a price whether it lends on this khata category. See home loans for a plot.
After you register the sale, apply to transfer the khata to your name. Until it is transferred, the local body's register still shows the seller.
How we help
We check the khata category and the approvals behind it before you buy, and we handle khata transfer and e-khata applications for owners. See our documentation service or send us the property details. Every site in our Kempegowda Layout in Mudigere is on converted land with an approved layout plan.
