Due to the sharp increase in land tax, many landowners began to wonder how to challenge the cadastral value of the land. The fact is that the tax collection depends on this indicator. This procedure is possible. The article will consider in detail how it is implemented.
The concept
How to challenge the cadastral value of the land? You can make changes to the inventory, but you need to evaluate your ownership. What is meant by this? The price of a land plot is the public value of the allotment of land, which is average in the real estate market. In the calculations, a formula is used in which the area of the plot is multiplied by the unit price. To calculate the specific indicator, different components are used. But they are all based on the location of the land and the permitted type of use.
In all entities, a cadastral valuation of land is provided for by administrative authorities. At the local level, the issue of revaluation is also being resolved. The only rule that applies in this case is that a cadastral valuation should be carried out at least once every 5 years.
This is done as follows:
- The local administration decides to reassess. To this end, public tenders are organized, where she acts as the customer along with the Rosreestr.
- Organizations that have a license to carry out appraisal activities may participate in the bidding. The authorities conclude an agreement on their conduct with the company - the winner of the tender.
Price Impact Indicators
Cadastral value depends on the following indicators:
- Land category.
- The average price of such sites.
- Location of the plot.
- Land improvement.
All data are entered into the registration database of the registering authority (Rosreestra).
Who has the right to challenge
The owner has the right to challenge the results of the assessment. It may be:
- Private person, if the cost is excessive and affects his interests.
- Entity.
- Local authorities.
To challenge the cadastral value of the land, perform certain actions. Depending on the owner, they differ. The main distinguishing feature is the application method. If private individuals are entitled to apply directly to the court, then legal should first file an application with the commission. Only if the commission refuses to change the cost, legal entities can file an application with the court.
Despite the fact that this procedure is most often carried out by owners, the law does not prohibit the tenant from contesting the cadastral value of a land plot. The procedure for this does not change.
Grounds
If the results affect the rights and obligations of interested parties, then the cadastral value of the land plot can be challenged. As a rule, allotment owners act as such.
The grounds due to which the results of the assessment can be revised are the following:
- The land plot data that was used is incorrect.
- Establishment of market value at the date on which its cadastral value was established.
To challenge the cadastral value of someone else's land (or their own) is possible in the following ways:
- In a special commission created to consider relevant disputes (for legal entities and authorities).
- In a judicial authority - for individuals.
At the same time, experts recommend individuals to apply first to the commission, despite the fact that for them this is not a mandatory step. However, both the Law on Valuation Activities in the Russian Federation No. 135- and the Law on State Cadastral Valuation No. 237- require compliance with the stage of pre-trial settlement of disputes.
Documents
The main official paper in order to challenge the cadastral value of the land on its own, is a document that confirms the ownership of the plot. In addition, you should collect the following package:
- Cadastral passport.
- A statement of the corresponding value of the plot indicating the amount.
- Calculations confirming the incorrectness of the cadastral valuation.
- Indicators of market value (if it is the cause of the dispute).
- The conclusion of the examination (and if it was not, then it is recommended to conduct).
- Statement. It is important to compile it correctly, otherwise there is a likelihood that it will not be accepted for consideration.
Also, the reason for the refusal to consider this issue may be the provision of an incomplete package of documents.
Out-of-court challenge
To challenge the cadastral value of a land plot outside the walls of the court, proceed as follows:
- Send the appropriate appeal to the commission. As a rule, it functions under the Rosreestr of the district to which the site is attached. The results can be disputed at any time after the assessment, but no later than 5 years after it. The appeal must indicate the applicant's full name, address and reason for revising the price.
- Next, you need to wait for the decision of the commission. For this, the legislator has a period not exceeding 1 month.
- The applicant has the right to be present during the meeting of the commission. Therefore, the date he is informed, but only if he notifies the commission of the corresponding desire when submitting documents. If this is not done, then the applicant will be informed of the decision by the method that he will indicate in the application. The decision may be satisfactory, in which the price will be reviewed, or negative.
- If the review of the assessment is denied, the applicant is entitled to apply to the judicial authority.
Challenging in court
In order to challenge the cadastral value of the land for individuals, as well as the decision of the commission for legal entities in court, you need to prepare a statement of claim. The reasons for this are:
- Disagreement with the cadastral value, which is established after an appropriate assessment.
- Disagreement with the decision of the commission on these disputes.
The claim must substantiate its claims, as well as indicate the following information:
- Name and address of the court where the case will be considered.
- F. I.O. (name of organization) of the plaintiff with contacts.
- Similar information about the defendant.
- The basis of the appeal.
If the issue was considered in the commission, then this information is also indicated in the application.
Application
Administrative action is filed in order to challenge the cadastral value of the land. Judicial practice shows that the application is mainly sent to the location of the customer who has established the appropriate cadastral value, or of the state body that established it independently.
If the results that are entered in the register are disputed, then the appeal is carried out no later than 5 years. If the purpose of applying to the court is the results of actions or inaction of the commission, then the applicant is given 3 months from the moment he learned of a violation of his interests.
Court hearing
The claim must be considered within 2 months from the date of filing the application (or 1 month from the date of filing the application for review of the decision of the special commission). The main objective of the plaintiff is to challenge the cadastral value of the land plot, proving the unreliability of the data used in the assessment, as well as the market value accepted at the time the price for the cadastre was established.
If the outcome of the case is positive, the court will indicate the newly established amount. When determining the value of the commission or the court, the new data are applied in cases stipulated by law. For example, the tax will be calculated in a new way from the beginning of the year in which the corresponding application was submitted to review the results of the assessment.
Nuances
Regardless of whether a positive decision was made by a commission or a court, the relevant information is submitted to the Federal Registration Service and entered into the cadastre. Further, this information will be indicated in the tax return. But you need to consider some nuances.
So, after it was possible to challenge the overstated cadastral value of the land, a new tax is established only from the year when the application was submitted. For an earlier period, revaluation may or may not be carried out. Tax inspectors need to prove that a different price should be used. However, there is no clear legislative framework on this issue. Therefore, the Federal Tax Service has the right to refuse the applicant.
Land tax
There is an opportunity to reduce the tax in another way, in addition to challenge the cadastral value of the land. The cadastre is not the only basis on which this fee is calculated. There are preferential categories of citizens that are specified in the Tax Code, namely in paragraph 1 of Art. 407. In accordance with it, the following are recognized as beneficiaries:
- Heroes of the USSR and the Russian Federation, as well as those who are awarded the Order of Glory.
- Disabled people 1 and 2 groups, childhood.
- Participants of the Second World War, military and military operations, as well as veterans.
- Persons entitled to social. support in connection with radiation accidents.
- Military and dismissed from service due to age, state of health or due to measures taken if the duration of service is more than 20 years.
- Family members of the military who lost the breadwinner.
- Senior citizens.
- Individuals who have had radiation sickness or have received disability due to trials and other work related to nuclear facilities.
- Parents and spouses of military and civil servants who died in the performance of relevant duties.
- Individuals professionally engaged in creativity regarding the premises used for these purposes.
- Individual, regarding buildings with an area of not more than 50 square meters. m, located in areas that are provided for summer cottage, as well as individual housing construction.
The privilege is granted in relation to:
- Rooms or apartments.
- House intended for living.
- An outbuilding not exceeding 50 square meters. m
- Garage or parking space.
- Atelier, studio, workshop and other premises for professional creativity.
If the beneficiary owns several real estate objects of the same type, to which the corresponding right applies, then the privilege will be granted to one of them. If the real estate is different, then the taxpayer has the right to declare his right to a benefit for everyone.
There are three types of land tax benefits:
- Full exemption from payment.
- Decrease in the base for calculating tax by 10 thousand rubles.
- Benefits established by the laws of cities of federal significance.
To receive a benefit, the taxpayer should contact the tax authority and provide documents confirming this right. For example, a disabled person needs to be provided with a relevant certificate, and a pensioner - a pension certificate. A person can submit documents for receiving benefits within 3 years from the moment this right appears. At the same time, the excessively paid amount is refunded or set off in subsequent tax periods.
To return the excessively paid amount of the fee, you need to file an application with the tax authority. It is considered within 10 days, after which a decision is made, and the amount is refunded within a month, starting from the day the application is received.
Private individuals receive tax notifications by mail. If the taxpayer has not received this notice, then he should contact the tax office himself and inform about the availability of immovable property that is subject to taxation. Otherwise, you will have to pay a penalty for late payment of tax.
Conclusion
Now the reader knows exactly the answer to the question of whether it is possible to challenge the cadastral value of the land. If there are legal grounds, this is not only possible, but also necessary to do so to protect your interests and not overpay the land tax. In addition to this, one more thing to keep in mind is the reduction in collection. This is the classification of the taxpayer in the preferential category of citizens. In this case, he is completely exempt from payment or the cost of tax is reduced.