How to calculate land tax? Terms of payment, benefits

As you know, one of the most important components of the budget of any state is taxes. They are local and national and fill the corresponding budgets. One of the compulsory taxes in Russia is a land tax. What is it and who should pay it? Are there any benefits for land tax for pensioners, disabled people and other categories of citizens? How correctly to calculate the amount of the collection and on what does it depend on? Answers to all these questions are not known to every Russian.

Land collection: to whom and why is it appointed

Everyone who owns or uses a piece of land must pay a tax. This collection is called land. It does not matter whether the site owner is an individual, whether he is registered as an individual entrepreneur or whether the land belongs to the organization. The rule here is very simple: there is a land - pay a tax. The only exception to this rule is that if the land plot is on lease, then the actual owner pays the tax, that is, the landlord. So if you do not have a lease, you simply need to know how to calculate the land tax. Although this calculation is not too complicated, there are a few nuances in it.

The tax base

To understand how to calculate land tax, you need to find out which areas should be taxed and who should pay for what, that is, determine your tax base.

Land collection is an annual phenomenon. For enterprises in the area of the site, taxable, include:

• Sites occupied by buildings and various structures;
• Adjacent territories used to support the life of the enterprise;
• Technical and sanitary zones of existing facilities.

The basis for determining the total area is the documents for the right to use, own or own land.

When establishing the tax base, it is worth remembering: for those sites that are intended for servicing premises belonging to different owners, the collection is calculated separately for each structure.

If the building is in shared ownership, then the land tax is charged in proportion to the share of ownership of each of the owners.

It is quite difficult to calculate the land tax for agricultural enterprises. The fact is that in this case the separation of plots into agricultural and non-agricultural areas is of great importance. In addition, the location of the plot, its quality and composition is important - all these parameters affect the tax rate.

What is considered an object of taxation

From all of the above, it can be concluded that land tax for individuals, as well as organizations and enterprises, is paid from any land plot (as well as from its share) granted for use, ownership or possession.

Objects of taxation are:

• Agricultural land plots granted to natural persons or enterprises for gardening, livestock, truck farming or suburban construction;
• Allotments granted to citizens for the organization of personal subsidiary farming, as well as peasant (farmer) farmstead;
• Agricultural lands granted to economic companies, cooperatives, partnerships, as well as other commercial and non-commercial enterprises, agricultural educational institutions (universities, technical schools), research organizations, training and experimental farms;
• Areas of the recreational zone, used for recreation, sports, cultural, health and tourism activities; Boarding houses, camping sites, holiday homes, tourist parks, camps and children's stations, forest parks and other similar facilities;
• Forest and water resources;
• Sites allocated for energy, communications, industry, transport and other facilities;
• Land used for the activities of radio and television organizations;
• Other sites.

It should be remembered that the date of registration of rights in a particular section is considered the moment of registration in the EGRP.

Tax rates

First of all, the land tax rate depends on how the site is used.

If the allotment is used for individual housing construction, for its own subsidiary farming or as an agricultural area, the size of the land tax will not exceed 0.3% of the cadastral price of the plot. At the same rate, a tax is paid for engineering sites, as well as land allocated for the needs of customs, national security and defense.

If the plot is used for commercial purposes, the land tax rate automatically rises to 1.5%. In some cases, the collection rate may be less than three-tenths of a percent - this depends on the policy of local government.

Cadastral cost of the land plot

Since the payment of land tax directly depends on the cadastral valuation, let's examine what it is and where it can be found. The cadastral price of a land plot is determined from the state valuation of the land. Such an assessment is carried out by municipal authorities according to the legislation at least once every five years. It happens this way:

• Once in 5 years, the executive bodies of the subject of the Russian Federation decide on the need for cadastral valuation;
• Then the Rosreestr Administration prepares a list of lands, taking into account the peculiarities of each municipal formation;
• After the final approval of the list, an evaluation is conducted;
• Information obtained during the evaluation is sent back to the Rosreestr;
• As information is received, the Rosreestr Administration publishes information on the cadastral value of land plots on its official website.

How to challenge the value of the land

As you already understood, in order to know how to calculate the land tax, you need to know the cost of the site itself and its parameters. However, in practice it is often possible to encounter the fact that the cadastral value of the land exceeds its real market price. The fact is that the cost of the plot is formed on the basis of the average price of the area in the cadastral quarter, without taking into account the location of the land itself. Because of this, the amount of tax is unjustifiably overstated.

As an example, we can cite the Moscow region. Not so long ago, residents of this region were faced with the fact that land tax in the Moscow region was several tens of times higher than in previous periods.

If you are also faced with a similar situation, you need to know that you can appeal the cost of the site by contacting a special commission. For this revision, there are two grounds:

• Incorrect information received for a particular facility;
• Appointment in respect of the land plot of its real value, bringing it to the market indicator.

The latter basis is optimal, since it allows realistic reduction of the inventory price.

To challenge the cost of the site you need:

• Order a report on its value in an independent valuation company;
• Prepare the necessary package of documents and submit it to the registry;
• To carry out examination of the report in the company of the appraiser;
• Submit to the department of the register the passport of the site and certified copies of title documents to it.

The procedure for calculating and paying taxes

Calculate cadastral land tax, in principle, is not difficult. In general, the formula looks like this:

3H = Kc x Cn x K , where:

• ZN - land tax;
• Кс - cadastral value of allotment;
• SN - the tax rate (from 0.3 to 1.5 depending on the purpose of the site);
• K is a coefficient that shows the ratio of the number of months of possession of the zemuchastkom to the total number of months in a year; For example, if you purchased a site 9 months ago, then K = 9/12 = 0.75. If you used the site for the past year, then K = 12/12 = 1.

Here it is important to remember that the tax is charged only for full months of use (possession) zemuchastkom.

If the allotment belongs to you on an equity basis, then you must pay the tax proportionally to your share.

Not later than 30 days before the moment of payment, the tax service will send the payer of the land tax a notification (at the place of registration). This document shows the amount, tax base and payment date.

Who is exempt from land tax?

It is necessary to know that there are categories of citizens for whom various privileges for land tax are provided. The amount of payment of land tax for such groups of the population is partially reduced:

• Heroes of the Russian Federation;
• Heroes of Socialist Labor, as well as gentlemen of the Order of Glory and Labor Glory;
• Heroes of the Soviet Union;
• Family members of servicemen who receive survivors' benefits;
• Large families with 3 or more underage children, including those who are enrolled in educational institutions of any organizational and legal form, or who are in the army service until they are 23 years old;
• Disabled group I or II
• Old-age pensioners who are dependent on II or III group of disabled people or persons who received a disability before 2004;
• Children under the age of majority;
• Veterans and invalids of the Second World War and (or) combat operations;
• Liquidators of the Chernobyl accident and Mayak;
• Those who received radiation as a result of dumping radioactive waste in Techa and explosions at the Semipalatinsk test site;
• Testers of nuclear and thermonuclear weapons;
• Persons who have received radiation sickness as a result of tests or exercises related to any type of nuclear weapons and facilities, including space weapons.

For all of the above categories, land tax per year can be reduced by reducing the cadastral value of the plot for an amount not exceeding 10 thousand rubles.

Fully exempt from payment of land collection representatives of indigenous small peoples of Siberia and the Far East in respect of those lands that are used for life and agriculture.

Until some time, pensioners were completely exempted from paying the tax. However, with the adoption of the new Tax Code in 2005, the tax on land tax for pensioners was abolished. Now persons of retirement age pay the Earth tax on general grounds.

Partial reduction of the land tax

There are, however, such categories of citizens who are entitled to partial benefits on land tax.

• 25% of the accrued fee are entitled to "scrape" employees of budgetary enterprises of different levels (if such employees are both spouses);
• 50% will be saved by employees of organizations financed by their municipal budget. Also, at the discretion of local government, small allowances in the tax burden and retirees may be established.

Amendments made in 2015

To know how to calculate the land tax correctly, you just need to monitor the annual changes and additions in this area. For example, in 2015, some amendments were made to the section "Land tax" of the Tax Code of the Russian Federation. According to Article 387 (paragraph 2), for all payers of the land tax listed in this chapter, the rate should be set at the discretion of the municipality. Also, the municipal government determines the procedure and terms for payment of the land tax.

From objects of taxation were excluded:

• Sites seized or restricted in use;
• Land occupied by valuable objects;
• Allotments that are part of the forest fund;
• Land occupied by water objects of state property.

However, the most important change in land tax legislation is that the amount of tax is now tied to the market value of the plot. In practice, this means that the value of the collection will increase.

Penalties

All land owners and users should remember that payment of the fee is not a right, but a duty. Therefore, failure to pay, as well as untimely payment of the land tax, entails penalties.

They are applied immediately after the warning, and if the amount of debt exceeds 1500 rubles, the documents will be transferred to the court. In the most critical cases, if the land tax is not paid, the land plot can be withdrawn from the landlord by a court decision.