In a bid to bolster its revenue, the Kochi Corporation is contemplating a proposal to revise the categorization of primary, secondary, and tertiary areas within the city, a move that would subsequently impact property tax rates. The existing categorization and property tax rates were originally established in 1995, primarily contingent upon the width of the road granting access to a property. Remarkably, these categorizations have remained unchanged for the past three decades.

Under the prevailing system, all structures endowed with access to roads boasting a width of five meters or more are classified within the primary category. In contrast, structures connected to roads narrower than five meters find themselves in the secondary category. Meanwhile, buildings with access limited to pathways, alleys, or even those without any pathway access are grouped under the tertiary category.

The municipal authorities contend that a revision of these categories is long overdue. Mayor M Anilkumar expressed, "Over the years, numerous areas within the city have witnessed substantial development. New roads have been constructed across all 74 divisions, and some of the formerly narrow alleys have been transformed into wider thoroughfares. As a result, we are poised to undertake a comprehensive study to ascertain these changes. Based on the findings of this study, a decision will be made regarding the revision of these categories."