September 30th. From 1 January 2015 Russia introduced a new procedure for calculating the property tax, which will continue to be determined on the basis of the cadastral value of real estate. As a result, many homeowners will face increase in the amount of tax payable. In 2016, the property tax shall be calculated under the new rules only in the 28 regions, but in 2020 a new procedure will be applied across the country.
Features of the new calculation
Property tax before the introduction of the new calculation method was calculated based on the inventory value of property, that is, the amount which the number registered in the BTI. It is at times less than the market value.
Now is not the inventory value will be taken for the calculation of the tax, and the cadastre, which was determined by independent appraisers. Normally, the cadastral value of only 10 - 20% below market.
Especially feel the change of property owners in older buildings, because the amount of tax increase is most noticeable for them.
Currently, many are faced with high inventory costs and, as a result, overstated the amount of property tax. The main reasons for this:
- the determination of the cadastral value of the property is not always objectively assessed property features (eg, depreciation of buildings, accessibility, etc..);
- the crisis led to a decline in market prices for real estate, but did not affect the inventory cost of housing;
- Appraisers errors (use of incorrect data on the number of square meters of housing, etc.).
The only legitimate opportunity to reduce the size of the tax - a revision of the cadastral value of a court or a special commission. On the procedure for contesting the cadastral value we wrote in our article - "How to challenge the cadastral cost of housing."
Property tax rate from 1 of January 2015
There are such rates:
- 0.1% - if the cadastral value of the property is less than 300 million rubles;
- 2% - if the cadastral value of property more than 300 million rubles;
- 0.5% - for owners of non-residential buildings and outbuildings.
Regional tax offices have the right to increase the tax rate, but not more than 3 times or decrease down to 0%.
In 2016 the tax on property taxpayers will have to pay not later than December 1, 2016.
How to calculate the property tax amount using the new method on their own
To calculate the tax on the property under the new rules is necessary, first of all, to know the cadastral cost of housing. This can be done on the official website of the Russian State Register.
There can not please the fact that until 2020 there are exemptions to the payment of tax. That is, in 2016, even in regions where the calculation of tax is already applied under the new rules, the property tax increase is not much, because homeowners in these regions have to pay only 20% of the calculated tax.
Calculation of property tax under the new rules algorithm is as follows:
- We determine the cadastral value of apartments, rooms, rooms;
- decrease on the cadastral value of 20 sq. meters apartment;
- if calculated on the property tax for the room, the cadastral value is reduced by 10 square meters. meters of the room;
- if calculated on the property tax of a private house, the cadastral value is reduced by 50 square meters. meters;
- if the property tax is calculated on the real complex (eg, a business center), the cadastral value is reduced by 1 million rubles.
2020 will apply reduction factors that will reduce the tax burden on citizens. When calculating the property tax for 2015 operating ratio of 0.2 for 2016 - 0.4 for 2017 - 0.6 for 2018 - 0.8.
For example, we need to calculate the property tax for the apartment area 60 square meters. meters, cadastral value of property 4 000 000 rubles.
- We calculate the cadastral value of 20 sq. meters:
4 000 000/60 * 20 = 1,333,333 rubles.
2. Determine the cadastral value of property for tax calculation (net 20 square meters.):
4,000,000 - 1,333,333 = 2,666,667 rubles.
3. We expect the amount of tax:
2666667 * 0.1 / 100 = 2667 rubles.
4. If the tax is paid in 2016 for 2015, the applicable ratio of 0.2:
2667 * 0.2 = 533 rubles.
In 2019 reduction factors applied already will not - this means that in 2020 the owners of real estate will pay the full amount of the tax, that is, in our example - 2667 rubles.
Do pensioners is paid property tax
Previously, pensioners are exempt from property tax. After the introduction of the new method of calculation of this category of citizens will also be exempt from the obligation to pay this tax, but with some nuances.
- Property shall not be used for commercial purposes.
- The exemption is granted only one real estate.
Thus, if the pensioner owns and apartments, and houses, the right not to pay the property tax it will have only one thing, all the rest of the property will be taxed.
For the exemption to the pensioner should contact the tax office with the application for exemption from the property tax. With a need to have a passport, pension certificate and other documents.
Who is exempted from the payment of property tax
Property tax is not paid by privileged categories of citizens. These categories include:
- Heroes of the USSR and the Russian Federation;
- invalids I and II groups of disability and the disabled since childhood;
- Afghan veterans and veterans of the Great Patriotic War;
- family members of the military who have lost their breadwinner;
- The liquidators of the Chernobyl accident;
- persons engaged in creative and professional activity.