Real estate tax since 2019

The content of the article

• Amendments and Changes
• Objects of taxation
• 2019 rate
• In Moscow and the region
• For commercial real estate
• Calculation Procedure
• Property deduction
• Challenging the cadastral value
• Property tax benefits
• Procedure and terms of payment

Established new procedures for calculating property tax. They entered into force on January 1, 2019. Not only the rate has changed, but also the calculation procedure, the list of objects that are subject to taxation.

Amendments and Changes

Changes and amendments affected the following points of tax legislation:

1. New rates that relate to capital construction for organizations. During the first year after the commissioning of the building, a tax on it is not charged. Then, from 2–5 years there is a differentiated taxation, and from 6 – at a rate of 1 percent.
2. The list of objects of taxation has changed. Some agricultural objects entered there..
3. The rate of increase or decrease in the rate has undergone changes. Regional authorities may still dispose of it..

Separate amendments are introduced for individuals and organizations.

Objects of taxation

Compared to previous years, the list of objects that are subject to taxation has significantly expanded. This applies to both organizations and ordinary citizens..

The list of objects of taxation includes:

• Residential buildings.
• Apartments.
• Residential and non-residential buildings, which are located on plots for farming, gardening, cottages.
• The rooms.
• Immovable complexes 133.1 GK.
• Garages and parking spaces.
• Property under construction.
• Other buildings and structures.

As for farm buildings, the tax will have to be paid only for those about which there is information in the Registration Chamber or the Bureau of Technical Inventory (BTI).

2019 rate

Set at 0.1% of the value of the object. The base rate is calculated from the living area. In apartments, it decreases by 20 m², near houses – 50. The tax is also calculated on the shares of property, rooms excluding 10 m² square.

Regional authorities have the right to cancel the rate or raise it by a maximum of 0.2 points. If the real estate area is less than the deductible norms, then you do not need to pay tax for it.

In Moscow and the region

In Moscow, the tax depends on the value of the property. If real estate is valued at 10–20 million rubles, then the rate will be 0.15%, 20–50 million – 0.2%, above 50 million – 0.3%.

If the citizen owns the apartment, then the payment is 0.5% for an area of ​​up to 150 m². Over this limit – 2% per m².

Also set bids for other objects:

• garages and parking spaces – 0.3%;
• farm buildings, sheds, greenhouses – 0.3%;
• construction in progress – 0.3%;
• for all other objects – 0.1%.

Municipalities have the right to change the tax rate in an acceptable value, so the numbers may vary.

For commercial real estate

For organizations, the rate is slightly different and depends not only on the area, but also on the time of use of the facility from the moment of commissioning:

• second year – 0.2%;
• the third – 0.4%;
• the fourth – 0.6%;
• fifth – 0.8%.

Starting from the sixth year, the organization pays a fixed rate for its property, which is 1%.

Calculation Procedure

For instance. The citizen has an apartment 63 m². According to the inventory, the cost of a meter is 50 thousand rubles. The tax is 43x50000x0.1%. The result – 2150 rubles.

Property deduction

This is the number of square meters that are subtracted from the total area of ​​the property when calculating the tax paid. This rule applies to all, is taken into account automatically. Therefore, you do not need to file a separate application with the Tax Inspectorate.

Challenging the cadastral value

The cadastral value of the property should be as close to market as possible. In practice, the former is often overpriced. This is a clear reason to challenge the change in cadastral value so as not to overstate the amount of tax. To do this, you must contact a special commission or court.

First you need to collect the documents:

• extract from the Unified State Register of Real Estate (USRN) indicating the disputed results;
• copy of a document that confirms the rights of the person applying for this object (it must be notarized);
• securities confirming the market value of the object on the date of application;
• payment of state duty if the case is being considered by a court;
• materials that confirm an attempt to pre-trial settlement. This is the refusal of the commission to consider this issue..

One month is allotted for consideration. The court appoints a special appraisal examination, which decides on the real market value of the object. Legal entities must contact the commission.

Property tax benefits

Since 2019, preferential categories for property tax include:

• pensioners;
• participants of the Great Patriotic War;
• disabled people of groups 1 and 2;
• military personnel;
• parents or guardians of a disabled child;
• spouse or parents of a citizen who died in public service in the exercise of his duties.

Regional authorities may replenish this list at their discretion. The privilege is provided for one object in a specific form. For example, if the beneficiary has a garage and 2 apartments, then for one of them the tax can not be paid.

To obtain such benefits, you must apply to the tax office at your place of residence.

Procedure and terms of payment

Receipts are sent to the post office or to the taxpayer’s electronic office, which any citizen of the Russian Federation can enter. The payment term is until December 1 of the current year. Then fines begin to arrive. If payment does not arrive before November, it is recommended that you contact the tax office to calculate the required amount. Receipts are not sent if the total cost for 3 main taxes is less than 100 rubles.