Individual property tax. Calculation and benefits

Recommendation points

• Tax rates
• How to calculate tax
• Who is eligible for benefits
• Terms and methods of payment
• Regional features
• How to reduce the amount of tax
• Registration of individual entrepreneurs when renting out an apartment
• Decrease in cadastral valuation
• Splitting payments with co-owner of real estate

The new personal property tax has spread panic among property owners. Many of them believe that paying it will be an overwhelming burden. But there are ways to reduce the tax rate, in some regions it may be less than the standard one, and the law provides for preferential categories of payers.

Tax rates

They are calculated based on the cadastral value of the property:

1. For owners of residential buildings, apartments, construction in progress, garages, parking spaces and outbuildings up to 50 meters in area located on land plots – 0.1%.
2. For the same objects worth more than 300 million rubles, as well as office and shopping centers – 2%.
3. In other cases – 0.5%.

The cadastral value of housing in large cities is estimated at millions of rubles, so the amount of tax payment for such real estate will be quite significant. But the legislation provides for tax deductions for a certain area, depending on the type of housing:

• rooms – 10 meters;
• apartments – 20 meters;
• residential buildings – 50 meters.

How to calculate tax

Its amount depends on the cadastral value of the property. Therefore, it must be clarified first. This can be done on the Rosreestr website. If you know the cadastral number of the property, then the cost can be found in a few minutes. It is enough to enter it in the section “Public cadastral map”. If the number is unknown, finding out the cost may be delayed. The user needs to select the section “Receiving information from the STC”, fill out the application form and send it. The answer from Rosreestr will come within 5 days.

After the cadastral value has been found out, it remains only to calculate the tax using the simplest formula:

• P = X x (S1 – S2) x N, where:
• P is the amount of tax payment;
• X – cadastral value per square meter;
• S1 – total area;
• S2 is the area of ​​the tax deduction;
• N – tax rate.

For example, if the cadastral value of a square meter is 150,000 rubles, the living area of ​​an apartment is 45 square meters, the tax deduction area is set at 20 square meters, and the tax rate is 0.1%, then 150,000 x (45- 20) x 0.001. The result is 3750 rubles..

When calculating the amount of tax, the date of origin of the ownership is important. If it is registered before the 15th, then the new owner pays the tax, and if after the 15th, the payments are borne by the old owner..

Who is eligible for benefits

A large number of categories of citizens are exempt from paying tax. Among them are pensioners, disabled people, war veterans. A complete list of beneficiaries can be found on the website of the tax office. But if several houses or apartments are registered for a person, then he can take advantage of the tax exemption for only one of them..

To receive benefits, you must submit an application to the tax office of your place of residence, attaching documents confirming the right to tax exemption.

The payer is exempt from payments from the month in which he became eligible for the benefit. For example, if a real estate owner registered a disability in October 2013, and submitted documents to the tax office in August 2014 after receiving a tax notice, then he must be recalculated for 2013, applying the exemption from October.

But it must be taken into account that such a recalculation is carried out no more than three years. That is, if the right to the benefit arose in March 2010, and the property owner applied to the inspectorate with a written statement in July 2014, then the recalculation will be made to him from January 2011.

Terms and methods of payment

Tax for the previous year is paid before October 1 of the current year. The exact amount of payments is indicated in the notifications that come to the address of the property owner. It is also possible to pay tax via the Internet. To do this, just go to the FTS website, create a personal account and log in (an individual tax number will serve as the login, and the password must be obtained from the Federal Tax Service at the place of residence).

In the personal account, the user can find out the amount of debt and details for payment.

Regional features

After calculating the amount of tax according to general rules, property owners should not rush to panic. Since January 1, 2015, the cadastral value tax has been paid only in 28 regions of the Russian Federation, and in other constituent entities of the Russian Federation, the calculation is still carried out according to the inventory value. A complete list of regions in which tax is paid according to the new rules can be found on the website of the tax service.

Regional authorities are free to lower the rate at their discretion, down to 0%, and increase it from 0.1% to 0.3%. Also, the law specifies a restriction on the increase in property tax of individuals by regional authorities. Until 2019, the rate should increase by no more than 20% per year.

How to reduce the amount of tax

There are many ways to reduce the amount of tax, but they are not suitable for all property owners.

Registration of individual entrepreneurs when renting out an apartment

If the apartment is rented out, then you can register as an individual entrepreneur (this can be done in just a day). In this case, you will not have to pay property tax, since individual entrepreneurs are on a simplified taxation system. True, they are required to pay 6 percent income tax, pension, insurance premiums, and also submit reports to the tax office.

Who is it for: people who rent out expensive luxury housing. It is much easier for them to pay a percentage of income than a percentage of the cadastral value of real estate.

Decrease in cadastral valuation

You don’t have to go straight to court to do this. To begin with, it is enough to submit an application for revising the cadastral value to the Rosreestr commission. This must be done within 6 months from the date of entering the data into the state cadastre. If the deadline is missed, there is only one way out – going to court.

For a successful trial, it is very important to make an appraisal of an apartment in an organization that has a license for this type of activity. The assessment is applied to the claim and serves as the main proof that the cadastral data are unreliable.

The defendant in the statement of claim must be the body that has the right to make changes to the cadastre – the Federal Cadastral Service.

But it is important to remember that the cadastral valuation is recalculated at least once every five years from the moment of the last cadastral valuation and not more often than once every three years (and in federal cities – once every two years). Therefore, it is not always advantageous for owners of inexpensive real estate, especially in federal cities, to try to start a lawsuit over the appraisal of an apartment. After all, the money saved on tax in some cases can barely cover legal costs.

For whom the method is suitable: owners of expensive housing who believe that its cadastral value is overestimated.

Splitting payments with co-owner of real estate

People who do not own all real estate, but only a share in it, also pay less. With the total share value, the tax is paid in proportion to the size of the share. And in case of joint ownership, the amount of tax depends on the number of homeowners. For example, owners of 1/3 of an apartment on the basis of shared ownership pay only 1/3 of the tax on their housing. And if the property is jointly owned by two people, they pay the tax in half.