A few days ago, many people received notifications about the payment of real estate tax. But not everyone understood why they have such sky-high numbers. It's all about changes in tax legislation.
On January 1, 2015, a law came into force adding a new chapter to the Tax Code "Personal Property tax". According to it, all regions will start collecting taxes on real estate by 2020, based on its cadastral value. Previously, the tax was calculated based on the inventory value.
The cadastral value is considered to be as close as possible to the market value, while the inventory value is the opposite. If the tax calculated under the new system turned out to be higher than calculated under the old one, then a special formula applies. If the system has been introduced in your region since 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 - 100%.
Inventory value is the cost of housing according to the BTI assessment, based on factors important for the maintenance of real estate. These are the area, communal amenities, the quality of the structure and the year of construction, as well as the cost of construction materials and services at the time of evaluation.
Cadastral value — the cost of housing according to the state assessment, obtained on the basis of market information, including for tax purposes. It takes into account the condition of the housing stock, location, infrastructure and other significant factors.
The inventory value is often lower than the market value. The cadastral value is provided for maximum compliance with the market price. But due to the fact that cadastral valuation is carried out massively, and not for each specific real estate object, it may be higher than the market.
From 2020, the collection of tax on the inventory value will not be carried out.
The state cadastral revaluation of land is carried out regularly. To get the most up-to-date information, use online sources.
The cadastral value can be challenged in two cases:
If one or both grounds are present, you can challenge the cadastral value in several ways:
Details can be found from the explanatory video of the Rosreestr.
For eight months of this year, the claims of 90% of the plaintiffs in disputes on the determination of cadastral value in court were satisfied.
The tax rate is a percentage of the cadastral value of the property that you need to pay to the state.
Specific information for your region can be found on the website of the Federal Tax Service.
For example, the following tax rates are determined for an apartment in Moscow:
The deduction in this case is the established size of the area of the property, which is not taxed.
When calculating the tax based on the cadastral value, the following deductions are provided:
Larger deductions may be set in your region.
If the size of the property is less than the deduction amount, the latter is not taken into account when calculating the tax.
Benefits have not changed. Exempt from paying tax on one real estate object:
You can do this on the website of the Federal Tax Service by specifying the cadastral number of the property.
This year, receipts with new taxes for 2015 will come to residents of the following regions:
The current list of regions with a new tax system is available on the website of the Federal Tax Service of Russia. The rest of the country will join before 2020.
