Property tax: why he grew up and how to deal with it

What has changed at all?

A few days ago, many received the notification of payment of property tax. But not everyone understood why they are sky-high figures. The thing is changes in tax legislation.

January 1, 2015 came into force lawIs added to the new Tax Code chapter "The property tax of individuals." According to him, all the regions until 2020 will levy property taxes, based on its cadastral value. Previously, the tax is calculated on the value of inventory.

Cadastral value is considered as close to the market, the inventory - on the contrary. If the tax is calculated according to the new system was higher than that calculated under the old, the acts special formula. If your local system was introduced in 2015, then in 2016 you pay 20% of the new tax in 2017 - 40%, in 2018 - 60%, in 2019 - 80%, in 2020 and subsequent years - one hundred%.

What is the cost and what is the difference?

inventory value - the cost of housing is estimated BTI based on important for the maintenance of real estate factors. This area, public amenities, quality of construction and the year of construction and the cost of building materials and services at the time of evaluation.

cadastral value - the cost of housing under the state estimates obtained on the basis of market information, including for tax purposes. It takes into account the state of housing, location, infrastructure, and other relevant factors.

Inventory value often less than the market. Cadastral value is provided for a maximum corresponds to the market price. But due to the fact that the cadastral evaluation is conducted en masse, rather than for each individual property, it may be higher than the market.

Since 2020 the collection of the tax on the value of inventory produced will not.

How to reduce inventory costs?

The cadastral value can be challenged in two cases:

• if the assessment of the property used false information;
• if the cadastral value is higher than the market.

If one or both of the base present may be challenge cadastral value in several ways:

• Through the commission. Point to the Commission Rosreestra in your area application for review of the cadastral value. It is accompanied by documents confirming the existence of an error (official papers, which indicate the correct information about the property, or an independent assessment of its value).
• Through the courts. To do this, the statement of claim is served on the local branch of the Russian State Register, is responsible for the cadastral valuation of your property, with all the necessary documents.

Details can be found in an explanatory video Rosreestra.

During the eight months of this year 90% of the requirements of the plaintiffs in the debate on the definition of the cadastral value in court We were satisfied.

What are the tax rates?

Tax rate - the percentage of the cadastral value of the property that you need to pay the state.

Specific information can be found in your region on FNS website.

For example, for an apartment in Moscow identified the following tax rates:

• at a cost of up to 10 million rubles - 0.1%;
• from 10 to 20 million rubles - 0.15%;
• from 20 to 50 million rubles - 0.2%;
• more than 50 million rubles - 0.3%;
• More than 300 million rubles - 2%.

What are deductions?

The deduction in this case - it is an established area of ​​the size of the property, which is not taxed.

When calculating the tax based on the cadastral value of these deductions are provided:

• for rooms - 10 square meters;
• for apartments - 20 square meters;
• for residential houses - 50 square meters.

In your area can be set larger deductions.

If the size of the property is less than the size of the deduction, the last in the calculation of the tax is not included.