The content of the article
- Do retirees pay property tax in 2018
- To whom is provided
- Conditions for obtaining benefits for pensioners on property tax
- For what objects are pensioners exempt from property tax
- Benefit amount in 2018
- Application of tax deductions for the second object
- How to get property tax exemption in 2018
- Statement of residence
- What documents are needed
One of the sources of revenue for the country’s budget is property tax. Since 2018, a phased transition to calculating the amount of tax payments due is provided, based on the high cadastral (close to market) value of real estate. This calculation method significantly increases the amount of accruals, so for older citizens, the relevant question is whether the pensioner pays property tax in 2018 or is he entitled to a tax credit on existing property.
Do retirees pay property tax in 2018
The procedure for exemption from the payment of property tax has not been changed next year. The list of categories of citizens who have been provided with legislative acts for tax benefits is not changed. Elderly people are among the beneficiaries, so the tax on the property of individuals to pensioners in 2018 can not be paid, but not for all objects.
To whom is provided
The tax benefit is granted to all citizens receiving retirement benefits. Exemption from property charges shall be granted to employed and non-working persons. In 2018, property tax for pensioners of all categories is not charged:
- have reached retirement age (for women after 55 years and men after 60 years);
- who retired ahead of schedule, after seniority (for military personnel, teachers, medical workers, miners and others).
Conditions for obtaining benefits for pensioners on property tax
Tax benefits are granted to all recipients of pension payments, without exception, and real estate requirements are put forward. Property tax is not assessed for pensioners in 2018, provided that the property:
- is the property of the beneficiary;
- not used to generate income (for business);
- the cadastral value of the property does not exceed 300,000,000 rubles.
For what objects are pensioners exempt from property tax
Pensioners do not pay property charges for several real estate objects if they relate to different types of property. Preferential taxation applies to:
- privatized room or apartment;
- private home;
- to the garage;
- premises that are used for creativity (to art or carpentry workshops, a library, a museum);
- non-residential buildings near a private house or in summer cottages intended for maintenance of a subsidiary farm, if their area does not exceed 50 square meters.
Benefit amount in 2018
Pensioners who own an apartment, a garage, a summer residence, but in the singular, do not pay property charges. Preferential taxation applies only to one of the objects, if the right of ownership is drawn up for several units of the same type, and for all the rest you should pay. Citizens have the right to independently choose property for preferential taxation.
It is always more profitable to pay a lower apartment tax for pensioners, therefore it is better to choose the most expensive one for all tax benefits from all available objects of the same type. In 2018, property tax for military pensioners is accrued on a common basis – they are exempt from paying charges on one property for all types of registered property.
Application of tax deductions for the second object
A discount of up to 50% of accrued property payments can be applied to the second property when fulfilling the requirements for it (ownership, use for housing, value below 300000000 rubles). When calculating property payments to pensioners, part of the following amounts is deducted from the total living space:
- 10 sq. m for the room;
- 20 sq. m for an apartment;
- 50 sq. m for a private house.
How to get property tax exemption in 2018
The legislation stipulates that pensioners can use the right of exemption from payment of property charges in a declarative manner. Citizens who have applied for a pension earlier and already owning the benefit will automatically continue to use this right in subsequent periods. When making pension payments in 2018, in order not to pay property accruals, it is necessary to submit a statement to the tax service.
Statement of residence
It is necessary to apply to the application in order not to pay property charges before November 1, 2018:
- who have issued a pension;
- bought a new property;
- want to change the facility for applying preferential taxation.
Recipients of retirement benefits enjoy, on a general basis, the right to refund income tax when purchasing real estate. It is possible to return the paid contributions from the budget, therefore, money is returned only to employed persons. Non-working recipients of retirement benefits can also receive funds if they received a pension recently, and in the previous 3 years, purchases were made before registration. The maximum deduction is 260,000 rubles. It is returned after the full registration of the property.
After a citizen draws up a pension in the absence of an application, tax authorities continue to carry out property accruals and must be paid. For late payments or their absence, a fine is imposed. After submitting the application, a recalculation is made for a period whose duration does not exceed 3 years. The document should be submitted to the tax office at the place of registration of the property. Application can be submitted:
- when visiting a government agency;
- by mail notification;
- using an electronic service on the website of the Federal Tax Service of the Russian Federation.
The legislation does not fix the requirements for the design of the document. The application must contain a clear statement of the citizen’s wishes and the following information must be entered:
- surname, name, patronymic of the head and full name of the tax authority;
- data on the applying citizen (last name, first name, patronymic, place of registration, TIN);
- the basis for applying preferential taxation (old-age pension, long service pension);
- if there are several objects of the same type, it is necessary to indicate for which the exemption should be applied.
What documents are needed
To apply preferential taxation, along with the application, you must provide supporting documents:
- pensioner’s ID;
- documents on the property owned by the beneficiary (technical, cadastral passport);
- Certificate of ownership;
- documents other than a pension certificate confirming the right to receive benefits.