September 30th. On 1 of January, 2015 changes were made, according to which the property tax will be calculated based on the cadastral value of the property. In 2016, people did not all regions will be forced to pay for a new way, but by 2020 all regions will be transferred on a tax calculation methodology. The only legitimate opportunity to reduce the amount of the tax - is to review the cadastral cost of housing.
How to calculate the property tax by the new rules
Challenging the cadastral value of the property - it is a rather complex matter. In addition, according to the law of the cadastral valuation shall be reviewed no less than 1 time in 5 years (for the regions of the Russian Federation), and 1 time for 2 years:
- St. Petersburg;
Thus, even if it is possible to challenge and reduce inventory cost of housing, then not for long.
So before venturing revision of the cadastral value, you need to clearly decide - and you need it? To do this, you need to understand how the cadastral value affects the size of the property tax (which, by the way, 2016 should be paid till December 1, 2016).
- First of all, you need to find out the cadastral cost of housing - it can be done on the official website of the Russian State Register. Take, for example, that it is 5 million rubles.
We expect the amount of tax.
- By law, if the property is worth less than 300 million rubles, or 0.1% rate is applied. And of the cadastral value of the property must be subtracted from the value of 20 sq. meters of this amount has already considered the tax amount. Take, for example, that the area of the property is 100 sq. meters.
We define the cadastral value of 20 sq. m: 5 000 000/100 * 20 = 1 000 000 rub.
We expect the cadastral value of property without regard to 20 square meters. m: 5 000 000 - 1,000,000 = 4,000,000 rubles.
We calculate the amount of property tax by the new rules: 4 000 000 * 0.1% = 4000 rubles.
3. The entire amount of tax will have to pay the owner only in 2020, as the transition period (which lasts until the year indicated) are benefits. So, in 2016 we will have to pay only 20% of the tax amount, for a total of 800 rubles, in 2017 - 40%, in 2018 - 80%.
Where can challenge the cadastral value of property
Challenge the cadastral cost of housing is possible in the court or in a special committee to review disputes on the cadastral value. Such commissions operate in all regions of Russia, their addresses can be specified on Rosreestra site. Usually appeal to the commission brings faster results than going to court.
The reasons for contesting the cadastral value of the property
When applying for contesting the cadastral value will indicate the reason you need to - all of these reasons may be two:
The reason №1: Using the incorrect data
Evaluators are people too, and in the calculation of the cadastral value of the property sometimes make mistakes. For example, using the wrong information about the housing area. In order to find out what data were used in the calculation, it is necessary to visit the site Rosreestra, go to the section "E-services of the" open tab "Obtaining information from the fund of the state cadastral valuation data", then enter the cadastral number of your home.
This information also is available from the local authorities.
Reason №2. Cadastral value is higher than the market price of housing.
To prove this fact, the owner will have to appeal to the independent evaluators. They conduct the examination and prepare a report in electronic form with enhanced digital signature, in which the market value of housing will be available.
But there are two pitfalls:
- The assessment should be made on the date on which the cadastral valuation was conducted. The exact date can be specified on Rosreestra site. That is, if the cadastral value has been determined, for example, March 1, 2015, then the report must be independent examination this date.
- If the market and the cadastral value differs by more than 30%, the property owner will have more appeal to the self-regulatory organization, which employs the appraiser, and get more one document - an expert opinion.
In order to challenge the cadastral value of property owner will need to submit to the Commission:
- Statement indicating the reasons for contesting;
- A notarized copy of the certificate of ownership (or extract from the register - since 2017 certificates will not be issued);
- Help on the cadastral value of the property (it can be obtained in the branch FGBU).
If the reason for contesting the cadastral value - is the wrong information, you will need to attach a document confirming this fact.
If the reason - the excess of the cadastral value of the market, then applied an electronic report of the independent expert and the expert opinion of the SRO (if necessary).
The results of consideration of the documents filed with the Commission, will be available in a month. If the cadastral value will be reduced, the size of the property tax is reduced (and not only for the future but also the past tax periods, starting from the moment when the last time the cadastral value determined).
If the Commission decision did not produce the desired result, you can always go to court. In this case, in addition to the above documents, you will need to make a claim and to pay court costs.