In 2015, changes were made to the procedure for calculating property tax on individuals. It is paid by the owners of residential buildings and apartments to the budget of the municipality at the location of the facility. Read more about how to correctly calculate the tax on cadastral value, read on.
Essence
Cadastral value is the estimated cost of housing, which is calculated by independent appraisers. The data obtained is entered into the real estate cadastre. Revaluation is carried out at least once every 3 years, at most once every 5 years.
Since 2015, the procedure for calculating property tax has changed in Russia. It will be calculated based not on the inventory, but on the cadastral value, which is close to market. The more expensive the property will be valued, the greater the amount of tax will have to pay its owner. That is, the amount of the fee will change quite often depending on the situation on the market.
How is tax calculated for 2015?
All calculations are carried out by the IFTS, and then sends a notice to the place of residence of the owner of the property. Since 2015, the calculation is based on the cadastral (market) value of the object. Entities that did not have time to approve the appraised value of objects and submit a legal act before December 31, 2015 will have to calculate the amount of the fee based on the inventory value. A full transition to the new costing scheme will be made until 2020.
Objects of taxation:
- residential houses, premises;
- buildings with an area of ​​up to 49.99 square meters. m intended for housekeeping;
- garages;
- construction in progress, which will be used as a residential building.
Property tax at the cadastral value is paid by the owner of the property.
Algorithm
The new cadastral value tax is calculated using the following formula:
= (Cadastral value - Deduction) x Share x Rate.
The amount of the fee for the inventory value is calculated differently:
None = Invent. Cost x Share x Bet.
In the case of objects that were sold or purchased during the reporting period, the calculated tax amount is adjusted by a special coefficient. It is determined by the ratio of months of ownership of property to the number of calendar months in a year. If the purchase and sale transaction was completed on April 15, then for the seller the basis for calculating the amount of the fee will be 4, and for the buyer - 9.
Transition period
In order to reduce the tax burden, a special transitional calculation procedure was developed, stretched over 4 years. During this period, the tax rate will be adjusted by a special coefficient: 0.2 - in the 1st year; 0.4 - in the 2nd year; 0.6 - in the 3rd year; 0.8 - in the 4th year. The transitional scheme is applied only if the property tax at the cadastral value exceeds the last collection amount calculated at the inventory value. The table below provides examples of the calculation of property tax in the form of an apartment.
Initial data | Example No. 1 | Example No. 2 |
Cadastral value, million rubles | 13.00 | 8.00 |
Rate | 0.15% | 0.10% |
Area, m | 101.8 | 58.9 |
The amount of tax in 2014, rubles. | 9840 | 7958 |
Deduction (20 sq. M) | 2554028 (13000000 / 101.8 x 20) | 2716468 (8000000 / 58.9 x 20) |
Tax base, rub. | 10445972 (13000000 - 2554028) | 5283532 (8,000,000 - 2,716,468) |
New tax amount | 15668 (10445972 x 0.15%) | 5283 (5283532 x 0.1%) |
The amount of tax, RUB | 11005 ((15668 - 9840) x 0.2 + 9840)) | 5283 |
Examples of tax calculation clearly show how the exemption is applied.
Bets
The amount of tax payable to the budget directly depends on the estimated value of the object. The table below shows tax rates.
Cadastral value (million rubles) | Rate |
Residential buildings | |
to 10 | 0.10% |
10-20 | 0.15% |
20-50 | 0.20% |
50-300 | 0.30% |
From 300 | 2.00% |
Garage | 0.10% |
Construction in progress | 0.30% |
Other objects | 0.50% |
Property related to an apartment building is not subject to taxation.
How to find out the cadastral value of a property? You can make a request to the bodies of the Federal State Registration Service or look at the official website of Rosreestr in the section "Electronic Services".
Deductions
The tax base is calculated for each object minus the cost of a certain amount of space.
Object Type | Deduction, sq. m |
Apartment | 20 |
Room | 10 |
House | fifty |
A single complex in which there is one living room | 1 million rubles |
Privileges
There is a list of citizens who do not pay cadastral value tax. These include:
- pensioners;
- representatives of creative professions;
- invalids of I and II groups;
- owners of outbuildings with an area of ​​up to 49.99 square meters. m located on land provided for personal farming, gardening, individual construction.
The exemption does not apply to objects used in entrepreneurial activity, and to apartments that are privately owned.
Purchase and sale of real estate
Most real estate transactions are carried out at a lower price. Apartments with a market value of 16 million rubles, judging by the documents, are sold for 1 million rubles. There are few people willing to pay large amounts of tax to the state. Reducing the value of the object allowed to achieve the goal. In order to break this vicious circle, in 2014, amendments were made to the Tax Code. The new tax on the sold property of individuals is calculated at the higher of the contract price or cadastral value adjusted by a decreasing coefficient of 0.7. This value is equal to the income from the sale of the object.
Example 1
In 2015, real estate was sold at a bargain price of 0.999 million rubles. The cadastral value of the object is 5.4 million rubles, and the adjusted value is 3.78 million rubles. Since the transaction was completed in 2015, the fee will be paid based on the contract price. It does not matter on what basis the property was received.
Amendments to the law
The cadastral value tax on the sale of property applies to property acquired in 2016. The basis for the transfer of ownership does not matter. A taxpayer can buy, inherit or donate, build a property. The countdown starts from the date of making entries in the state registry. For objects purchased before 01/01/2016, the old tax calculation procedure applies.
Example 2
The ownership of the apartment was obtained by the owner in 2016. A few months later, he decided to sell it. The estimated value of the facility is 4.5 million rubles, and the adjusted one is 3.15 million rubles.
Option 1. The transaction price is 4.9 million rubles. Since the contractual value is more than the cadastral value, it will be accepted for tax calculation.
Option 2. The contract price of the transaction is 0.999 million rubles. In this case, it will be necessary to calculate the property tax at the cadastral value, since it is more than contractual.
Share
If the taxpayer owns only a part of the property, then the calculation will be carried out according to this algorithm:
- The tax amount is calculated according to the standard scheme, taking into account the deduction provided.
- The calculated value is divided by the area of ​​the apartment to determine the cadastral valuation of one meter.
- The resulting value is multiplied by the number of meters that belong to a particular taxpayer.
- The calculated value is multiplied by a reduction factor if the property was purchased in the middle of the tax period.
This taxation practice is valid all over the world, but in European countries tax rates are higher. In France, property tax accounts for 50% of local budget revenues, in the US - 70%, in the UK - all 100%. The previously existing tax regime provided no more than 20% of revenues to the budget of the Russian Federation.
Notification
Receipts for payment of the amount of the fee will be sent to residents from April to November 2016. In the absence of such, the taxpayer is obliged to independently inform the IFTS on the availability of the object. Copies of ownership documents must be attached to the application and submitted to the IFTS by December 31 of next year. For example, if an apartment was purchased in 2015, then the deadline for submitting reports is 12/31/16. Until 10/18/16, notifications of the amount of payment were also sent electronically to the “Personal Account” on the website of the Federal Tax Service.
The timing
Property tax must be paid by December 1 in all regions of Russia. In case of violation of the deadlines, the payer faces a fine in the amount of 20% of the amount of the fee, as well as interest on 1/300 of the Bank of Russia rate. So failure to receive a notification does not exempt from tax evasion.
Electronic payments
You can pay the tax on cadastral value through the service on the website of the Federal Tax Service. To do this, you need to fill in the details (full name, taxpayer identification number) in a special form, indicate the type of tax, location of the property and the amount of payment.
The service will generate a receipt, which can be paid at the bank branch. You can also directly select one of the credit organizations on the website and go to the bank's website for payment.
Overvaluation
The determination of property tax at the cadastral value will lead to an increase in payments. The valuation of property is often higher than even the market price. Lawyers recommend that you go to court and challenge the expert assessment. Most of all, owners of elite apartments who inherited property suffer most from the new tax calculation rules.
Cadastral value tax on a three-room "stalin" area of ​​65 square meters. m by 2020 will grow to 50 thousand rubles. Expert assessment was carried out before the crisis. Therefore, today it exceeds even the market value of real estate. This is especially pronounced in regions other than Moscow. The assessment was carried out by government agencies that are interested in raising the tax base. It is not surprising that there were only 7.6 thousand people who wanted to challenge it in 2015. By court decision, the assessment was reduced by 40–70%.
Litigation
Five years from the date the data are entered into the state registry are allotted to challenge the cost. The first step is to write a statement to the commission at the territorial administration of Rosreestr. The basis for its submission may be:
- inaccuracy of information about the object;
- incorrect determination of market value.
A month is allocated for consideration of the application. In case of rejection, you should contact the court. First you need to prepare a statement of claim and indicate the specific requirement: to establish the market value for the object or to change the cadastral valuation in connection with the identification of false data. In any case, the court will not consider the commission’s decision.
If the cadastral value of the cadastral number is nevertheless changed downward, then the recount will be carried out from January 1 of the year in which the application was considered, but not earlier than the date of the last valuation. It is also advisable to independently inform the tax authorities of the decision of the court or commission and provide supporting documents. Another question…
... is it appropriate to dispute?
Property tax at the cadastral value is now calculated in the capital region in the following ratio: 0.3% of the value of the plot and 0.1-0.3% of the value of the premises. Before going to court, you need to make sure that the amount of the fee is really overpriced.
How to find out the cadastral value of a property? The first step is to contact the Federal Cadastral Chamber, get a certificate and passport. In parallel, you need to order a report on the determination of market value from a professional appraiser . The document must be accompanied by a positive opinion from the SRO, which states that the report submitted is in accordance with the law. If the cadastral value of the cadastral number is at least 30% higher, you can go to court.
The defendant should indicate the Federal Cadastral Chamber. The statement of appraiser, conclusion of SRO should be attached to the application. The most difficult part is to prove the violation of the applicant’s rights. This may be the difference in the amount of the tax paid.
If the difference in the calculations is less than 30%, then a forensic examination will be appointed to determine the price. Therefore, you should determine in advance the circle of companies that you can offer in the proceedings. If a positive decision is made, it will be possible to reduce the fee for the year in which the application was submitted and considered.
Issue price
- Certificate from the cadastral passport - 600 rubles.
- Appraiser - at least 80 thousand rubles.
- Conclusion of SRO - 20 thousand rubles.
- Forensic examination - 80 thousand rubles.
- Lawyer services - at least 70 thousand rubles.
- State duty - 6.5 thousand rubles. (including transportation costs).
- The total amount of expenses is at least 257 thousand rubles.
Through the court, you can transfer these costs to the defendant, but first you have to spend the money yourself. That is, it makes sense to reduce the cadastral value if it approaches 45 million rubles. and most likely overpriced 2 times. In this case, the process will pay off in a few years.
Land tax on cadastral value in 2016
The fee is paid by persons owning plots of ownership for permanent or lifetime use. The tax amount is calculated according to this algorithm:
= x x x , where:
- Ks - cadastral value of the plot.
- UD - a share in the ownership of the site.
- St - tax rate.
- Kv - coefficient of ownership of the plot (applied in the year of purchase or sale of the property).
Consider an example. Suppose a citizen owns a plot in the capital, the cadastral value of which leaves 2,400 thousand rubles. A tax rate of 0.3% is provided for such an object. The amount of the fee payable is: 2400 x 0.3: 100 = 7.2 thousand rubles.
Suppose a taxpayer owned an object only 3 months a year. Then the amount of the fee would be calculated differently:
2400 x 0.3 / 100 x (3: 12) = 1.8 thousand rubles.
The amount of the fee payable to the budget is calculated by the Federal Tax Service. A notification is sent to individuals at the place of residence, which contains information about the amount of the fee and the timing of its payment. If the taxpayer has not received a notice, he is obliged to independently inform the Federal Tax Service about the availability of the land and provide documents on the right of ownership.