Apartment tax: what it depends on and how to calculate it. Increasing the housing tax by several times will soon seem like “flowers” ​​Why the property tax on individuals has increased

Sending notifications for property tax payments has begun in Russia individuals for 2015 at cadastral - close to market - value. This was reported by the Federal Tax Service (FTS).

This year, not all owners of apartments, dachas, houses, garages, bathhouses and other buildings will receive payment cards printed according to the new rules, but only residents of 28 regions. The rest will be introduced a new tax until 2020.

And in 28 regions they will begin to pay it in full gradually. For this purpose, reduction coefficients extended over four years have been introduced - 0.2, 0.4, 0.6 and 0.8.

In particular, the tax on an apartment of 35 sq. m with a cadastral value of 6.3 million rubles. will be 2.7 thousand rubles. But, according to the coefficients, this amount must be paid in full only in 2020. Until this time, discounts are available. That is, for 2015 the tax will cost 780 rubles, for 2016 - 1260 rubles, for 2017 - 1740 rubles, for 2018 - 2220 rubles.

Russians will begin paying the full amount in 2020, when the reduction coefficients cease to apply. That is, for 2019 the amount will be 2,700 rubles. The calculations are conditional, since the cadastral value is not a constant value, and until 2020, according to the law, it can be recalculated either down or up, depending on the economic situation. Municipalities can also change rates.

The cadastral value in the “tax base” column will be indicated taking into account the amount of tax deduction established for all homeowners. For each apartment this is a tax-free 20 sq. m, for houses - 50 m, for rooms in communal apartments - 10 m. With an apartment area of ​​54 sq. m. m, only 34 sq.m. will be taxed. meters.

However, the deduction is allowed only for one piece of real estate. If a person has several apartments, he must select one for deduction and report this to the tax service by November 1, 2016. If he does not do this, the Federal Tax Service will apply a deduction to one of them with the maximum tax amount.

For housing in Moscow (house, apartment) up to 10 million rubles. a rate of 0.1% of the cadastral value was introduced. For apartments from 10 to 20 million rubles. - 0.15%. For expensive real estate, the cadastral value of which exceeds 300 million rubles, the tax will be calculated at a rate of 2%.

Federal legislation provides benefits for 15 categories of citizens. Fully exempt from paying property tax, but only one object of each type, pensioners, disabled people of groups I and II, disabled people since childhood, Chernobyl victims, owners of creative workshops, as well as owners of buildings with an area of ​​no more than 50 square meters. m, located on lands for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction. Application of benefits is limited to one object different types- only one apartment, one house, one dacha, one garage.

At the same time, despite the benefits and the gradual introduction of the tax calculated at the cadastral value, in the first year it will increase by 5-15% depending on the category of housing and tax rates in the regions, the professor, dean of the Faculty of Taxes and Taxation told Rossiyskaya Gazeta " Financial University under the government of the Russian Federation Vadim Zasko.

The president of the Guild of Real Estate Lawyers, lawyer Oleg Sukhov, disagrees with him. Using his personal example, he calculated that the tax on the cadastral value increased 42 times.

Other experts advised challenging the cadastral value of real estate if it exceeds the market value. You can check whether an error has crept into the source data by submitting a request to the customer of the work to determine the cadastral value. In the Moscow region this is the Ministry of Transport and Property. The territorial departments of Rosreestr will clarify this information for each region.

If an error is detected, property valuation indicators will be corrected free of charge and taxes will be recalculated: within the framework of the work of a special commission under Rosreestr or bypassing it. And if the initial data is confirmed, but there is confidence that the cadastral value exceeds the market value, you will have to go to court, which, of course, will require both time and money.

Date of publication: 10.10.2017 09:30 (archive)

In connection with the sending of tax notices for 2016 and their placement in “”, the Federal Tax Service of Russia explains the main reasons for changes in property tax for individuals using the example of Moscow and the Moscow region.

Since 2015, in Moscow, the Moscow region and 26 other regions, the tax on real estate of individuals (houses, apartments, rooms, other buildings, structures, structures) is calculated based on the cadastral value.

At the same time, the tax rates for objects in the Lists have changed in a number of cases (for example, in Moscow in 2015 the tax rate was 1.2 percent of the cadastral value of the object, and in 2016 - 1.3 percent).

Order of the Ministry of Transport and Regional Property dated November 24, 2015 No. 13ВР-1998 approved new results for determining the cadastral value of real estate, which are used in the Moscow region when calculating tax starting from 2016, which also affects the amount of tax.

For some real estate in Moscow, the cadastral value for calculating tax for 2016 was reduced (Moscow Government Decree No. 725-PP dated September 28, 2017 on amending the Moscow Government Decree No. 688-PP dated November 21, 2014 “On approval of cadastral valuation results capital construction projects in Moscow").

In addition, a change in tax may be due to other reasons, for example, as a result of tax recalculation, loss of the right to apply tax benefit, receipt of updated information about the object of taxation from Rosreestr authorities, etc.

If necessary, details can be clarified by contacting the tax authorities.

Our state is looking for ways to replenish the empty treasury, coming up with more and more new ways of extorting money from the population. Some of them are capable of not only damaging the budgets of private households, but even ruining many Russians.

As is known, until recently, tax on any real estate was calculated based on the inventory value of the property in the BTI (Bureau of Technical Inventory). The market value of an apartment (house, garage, dacha, etc.) was always higher than the inventory value, and therefore the real estate tax was somehow a joke, not burdening the owner’s pocket. Fiscal officials did not fail to correct this omission, and by 2020 citizens will pay a tax on any property in the amount of 1% of its cadastral value. The tax bracket will be raised gradually, in five stages. In 2016 we will pay only 20% of this amount, in 2017 - 40%, and so on - 20% higher every year until it reaches 100% by 2020. The property will be assessed by a special assessment commission using a computer program, which, depending on the location of the property and the use of various decreasing and increasing factors, will produce an average result. Many experts have a suspicion that the cadastral valuation of housing in most cases will be overestimated relative to its real market value, which continues to fall month by month.

Suppose you have a two-room apartment with an area of ​​42 square meters in a brick five-story building in the Sokol metro area at the current market price of 8 million rubles. At the end of 2016, you will receive a tax on it in the amount of approximately 6,000 rubles, and by 2020 the tax will already be 30,000 rubles.

For Russians who do not have the means to pay the new tax, fiscal officials recommend moving to worse and smaller housing. Otherwise, the debt will accumulate, and the matter will come to court, and then it will not be far from the seizure of property in favor of the state.

You can also deprivatize the apartment and stop paying property taxes - only “utilities”. But then the “shvonders” may come and try to “compact” the grandmother, living freely in a three-room apartment on Pokrovka, with a family of cheerful “settlers”. Impoverished Muscovites can also move outside the Moscow Ring Road or even to a distant village, where the cadastral value will be calculated using a different valuation grid. You should be wary of the idea of ​​moving for permanent residence to the near Moscow region: in SNT, owners will have to pay tax on the house, the barn, the bathhouse, and all ancillary buildings, as well as a separate tax on land, which is not cheap in all areas around the metropolis.

However, if you belong to a preferential category of citizens (disabled, Chernobyl survivors, families with many children, military, pensioners, etc.), the tax will be significantly lower. But even 100,000 rubles for a three-ruble note in a Stalinist house in the Golden Mile area may be an unaffordable amount for a family or a single pensioner with a modest income. Veterans of the Great Patriotic War will be completely exempt from paying the extortionate tax. Patriotic War, who, in fact, are almost no longer alive. The tax will hit the owners of Moscow, St. Petersburg and large Russian cities the most. In the regions, rates will be lower, since housing there is several times cheaper than in cities with a population of over a million. But in small towns, residents’ salaries are much lower than in the capitals, therefore, this tax will deprive many poor and unemployed people of their last means of subsistence.

notice, that legal entities will pay for commercial properties an amount much higher than the tax on properties owned by individuals.

You can get your bearings on the prices of the new tax now. To do this, you need to go to the Rosreestr website, enter the cadastral number or address of the apartment (office) and order an extract, leaving an email address. The statement will be sent to your email within one to two days.

Correct before it's too late

Elena Novozhilova, General Director of Universal Company LADKOM LLC, comments on this situation:

Whether we like it or not, our country has long existed under capitalism. In developed Western countries, property taxes are traditionally high, and people there live in apartments and houses of a size that they can realistically afford. In Russia, until recently, the property tax was symbolic, and its increase was, in general, predictable. However, 1% of the cadastral value can become an unbearable burden for many Russians. Whether the new tax will affect rental prices will depend on the level of demand. Prices are dictated by the market. Owners of “extra” apartments may try to get rid of ballast by selling the property that has become burdensome, which will immediately cause a decrease in the cost per square meter on the secondary market. Landowners of dacha and cottage settlements near Moscow are already joining forces by filing class actions to revise the cadastral valuation of their land plots. Citizens who cannot afford to pay high taxes for the use of land and country houses will also be forced to sell their dachas. In fact, such a decision by the authorities can lead society to a social explosion. Tightening tax policy at a time of falling economy and impoverishment of the population is not a very wise decision by the authorities.

However, officials always have the opportunity to analyze the situation and prevent popular unrest by making timely downward adjustments to tax collections.

At the Cadastral Chamber, citizens can challenge the valuation amount of their apartment or cottage or commercial property - for which they will need to write an application to the MFC to reduce the cadastral value, before hiring a private appraiser who will conduct their own valuation examination and issue a written opinion. The cost of such an examination in Russia ranges from 10-15,000 rubles. Then the case may go to court, and based on the results of its decision (by also paying the lawyer’s bills), you can achieve a reduction in the cadastral value of housing by 15-20%.

What will happen to the real estate market?

Sergei Lobzhanidze, head of the Analytics and Consulting Department of the BEST-Novostroy company, gives the following analysis of the situation for the fall, in light of recent events:

A reduction in demand and an increase in supply in the primary residential real estate market, especially in mass residential development projects, will lead to a slowdown in price growth, which will continue to influence the overall decline in the level of average prices in the primary real estate market in the “economy” and “comfort” segments. This, in turn, will affect the level of pricing in the secondary housing market, especially in apartments located in old buildings that are “morally” outdated.

Considering that there is no increase in effective demand on the market, and the volume of supply continues to grow, price stabilization or growth is not expected.

Is it too early to worry?

Irina Dobrokhotova, Chairman of the Board of Directors of the BEST-Novostroy company, believes that today the rental business is low-profitable: rates are not growing, and one can hardly expect a sharp increase in rates even with the start of the business season, since the solvency of the population is not increasing. At the same time, prices on the secondary market are relatively stable (although the urgent sale of housing with not the highest liquidity will still require a discount of about 10-15%).

The increased taxation will most likely not affect the mass segment rental apartment market for now. At the moment, the tax rate is 0.1% for apartments with a cadastral value of less than 10 million rubles, and the rate is 0.15% for objects up to 50 million rubles. – this group will probably include the majority of rental apartments in the capital. There is also a tax deduction of 20 sq. m. That is, today for a typical one-room apartment in the Central Administrative District with an area of ​​32 square meters. m and cadastral value of 9.4 million rubles. the tax will be about 3,500 rubles. in year.

Now, in a low market, owners are unlikely to begin raising rental rates.

But the tax rate, as we know, will increase gradually, and only by 2020 will it increase to a level of at least 1% (maximum 3% for high-budget apartments and houses). Then everything will depend on the current economic situation. If the market rises at that time, taxes will likely be included in the rental price of the home.

In the near future, citizens will begin to receive notifications with calculations of property tax amounts for 2015. Such property, according to the Tax Code, includes a residential building, apartment, room, garage, a single real estate complex (for example, a plot of land with outbuildings and a residential building), other buildings and premises. “For the first time, the tax will be applied to parking spaces and unfinished housing construction. Residential buildings on land plots, for example dachas, now belong to residential buildings“says Ekaterina Leonenkova, head of the tax practice of the Yakovlev and Partners legal group.

Tax is calculated in a new way

This year, for the first time, the tax on listed property is calculated based on the higher cadastral value of the property, and not the inventory value (BTI value), as before. So far, only in 28 regions of Russia, including Moscow, Tatarstan, Moscow, Nizhny Novgorod, Novosibirsk, Samara regions. Residents of St. Petersburg will begin to pay tax at the cadastral value of next year– for 2016. In the rest, everything is still the same.

For the first four years from the beginning of the application of cadastral valuation, the tax amount will increase gradually (from calculated according to the inventory value to calculated according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth – 0.8 and will reach a maximum in the fifth year. Now in Moscow a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative offices, retail buildings and commercial buildings.

According to the Tax Code, the tax rate for residential buildings and premises, unfinished residential construction, garages, and outbuildings with an area of ​​up to 50 square meters. m on personal land plots is no more than 0.1% of the cadastral valuation. Local authorities can reduce this rate to zero or increase it by a maximum of 3 times. For objects more than 300 million rubles. The property tax rate can reach 2%. The exact tax rates are determined by the region. For current rates for Moscow, see the table.

Tax deductions apply to all citizens, and benefits apply to some. The cadastral value of the apartment is reduced by the cost of its 20 square meters. m, residential building - 50 sq. m, rooms - 10 sq. m. And the cadastral value of a single real estate complex with residential premises is reduced by 1 million rubles.

The owner of several objects of the same type, say apartments or houses, can submit an application to select an object with a deduction before November 1 - in person or through a personal account on the Federal Tax Service website. If this is not done, the inspection itself will choose the most economical option, applying the deduction to the object with the maximum tax amount.

“If an apartment or house is in common shared ownership of several citizens, its cadastral value is reduced by the cost of 20 square meters. m, and, based on the balance, each owner pays tax in proportion to his share,” explains Leonenkova.

All pensioners are exempt from paying property tax, but only one property of each type (optional). If, for example, a pensioner owns an apartment, garden house and a garage, it is completely exempt from paying property tax, explains a representative of the law firm.

How much to pay in rubles

The tax will increase the most for owners of old housing stock, less for modern ones with a fairly high BTI rating, the head believes analytical portal irn.ru Oleg Repchenko.

“Even taking into account the reduction factors during the transition period and the deduction of 20 quarters. “We will have to pay more for owning property than it was before 2015, regardless of the type of property, year of construction, etc.,” says Maria Litinetskaya, managing partner of Metrium Group.

You can already find out the preliminary tax amount on the Federal Tax Service website - just indicate the cadastral number of the property. “According to my calculations using the Federal Tax Service website, this year the tax amount, taking into account the preferential 20 square meters. m and a coefficient of 0.2 increased 3 times compared to last year,” says Tatyana Zatsepina, the owner of a three-room Khrushchev house on the outskirts of Moscow: the cadastral value of her apartment turned out to be 23 times higher than the inventory value. And the tax on a 100-meter apartment near the Timiryazevskaya metro station for one of the Vedomosti employees, calculated by a calculator on the Federal Tax Service website, was 1000 rubles. less than last year.

Leonenkova reminds that at the end of 2015 the deadlines for paying property taxes were changed and if previously the owner had to pay the tax no later than October 1 of the year following the expiration tax period, then now – until December 1st.

Do the math for yourself

The tax service is responsible for calculating property taxes, as well as sending citizens notifications with the results of calculations. And individuals must pay tax only on the basis of these notifications. “Before receiving a tax notice, an individual is not obliged to pay property tax,” says Ekaterina Golubeva, senior legal consultant at the tax consulting department at FBK Law.

This year, the Federal Tax Service can send notifications for property taxes (as well as land and transport taxes) until November 1 - but not everyone will receive paper notifications by mail. Since June 2016, changes to the Tax Code came into force, allowing tax authorities to inform citizens (not entrepreneurs) who have connected their personal account on the tax service website, only through this service, without paper notifications. According to the Federal Tax Service, there are already more than 20 million such citizens. They will no longer be automatically sent tax notices on paper by mail, only upon request, warns the Federal Tax Service.

If in personal account Also, there will be no information about tax debt; an individual must inform the tax authority about the availability of objects by December 31 real estate And Vehicle. But we must take into account that if a person has at least once received a notification about paying a tax, there is no need to report non-receipt of notifications, Golubeva points out: “The tax authority now has no right to fine a citizen for failure to submit a report on property. The Federal Tax Service will have this right from January 1, 2017, and the amount of the fine will be significant - 20% of the unpaid tax amount.”