Tax on cadastral value: how to calculate, example. How to find out the cadastral value of a property

In 2015, changes were made in the procedure for calculating the tax on the property of natural persons. It is paid by the owners of apartment houses, apartments in the budget of the municipal entity at the location of the facility. More details on how to correctly calculate the tax at the cadastral value, read on.

The Essence

The cadastral value is the estimated cost of housing, which independent appraisers count. The received data are entered in the real estate cadastre. Revaluation is carried out at least once every 3 years, maximum once every 5 years.

Since 2015, Russia has changed the procedure for calculating property taxes. It will be calculated not from the inventory, but from the cadastral value, which is close to the market value. The more expensive the object will be assessed, the greater the amount of tax it will have to pay to its owner. That is, the amount of the fee will change often enough depending on the situation on the market.

How is the tax calculated for 2015?

All calculations are carried out by the Tax Inspectorate, and then sends a notice at the residence of the owner of the property. Since 2015, calculations are carried out based on the cadastral (market) value of the object. The entities that did not have time to approve the estimated value of the facilities and provide a legal act before December 31, 2015 will have to calculate the fee based on the inventory value. A full transition to a new costing scheme will be made until 2020.

Objects of taxation:

• Residential buildings, premises;
• Buildings up to 49.99 square meters. M, intended for farming;
• Garages;
• Objects of unfinished construction, which will be used as a residential building.

The owner of the object pays the property tax according to the cadastral value.

Algorithm

A new tax on the cadastral value is calculated using the following formula:

Нк = (Cadastral value - deduction) х Share х Rate.

The fee for the inventory value is calculated differently:

Ne = Invent. Cost x Share x Rate.

In the case of objects that were sold or bought during the reporting period, the calculated tax amount is adjusted for a special coefficient. It is determined by the ratio of months of possession of property to the number of calendar months in a year. If the purchase and sale transaction was registered on April 15, then for the seller the base for calculating the amount of the fee will be 4, and for the buyer - 9.

Transitional period

In order to reduce the tax burden , a special transitional calculation procedure was developed, extended for 4 years. During this period, the tax rate will be adjusted for a special coefficient: 0.2 - in the 1st year; 0,4 - in the second year; 0,6 - in the third year; 0,8 - in the 4th year. The transition scheme is applied only if the property tax at the cadastral value exceeds the last fee collected at the inventory value. The table below shows examples of calculating the property tax in the form of an apartment.

Initial data	Example No. 1	Example No. 2
Cadastral value, million rubles.	13.00	8.00
Rate	0.15%	0.10%
Area, m	101.8	58.9
The amount of tax in 2014, rubles.	9840	7958
Deduction (20 sq. M.)	2554028 (13000000 / 101.8x20)	2716468 (8000000 / 58.9x20)
Tax base, rubles	10445972 (13000000 - 2554028)	5283532 (8000000 - 2716468)
New tax amount	15668 (10445972 x 0.15%)	5283 (5283532 x 0.1%)
Amount of tax, rub.	11005 ((15668 - 9840) x 0.2 + 9840))	5283

Examples of calculating the tax clearly show how the privilege is applied.

Betting

The amount of tax payable to the budget directly depends on the estimated value of the object. The table below shows the tax rates.

Cadastral value (million rubles)	Rate
Dwelling houses and buildings
to 10	0.10%
10-20	0.15%
20-50	0.20%
50-300	0.30%
From 300	2.00%
Garage	0.10%
Unfinished construction objects	0.30%
Other facilities	0.50%

Property belonging to an apartment building is not subject to taxation.

How to find out the cadastral value of a property? You can make a request to the authorities of the Federal State Registration Service or look at the official website of Rosreestr in the section "Electronic Services".

Deductions

The tax base is calculated for each object, less the cost of a certain amount of area.

Type of object	Deduction, sq. M. M
Apartment	20
Room	10
House	50
One complex, in which there is one living quarters	1 million rubles.

Privileges

There is a list of citizens who do not pay the tax at the cadastral value. These include:

• Pensioners;
• Representatives of creative professions;
• Invalids of groups I and II;
• Owners of buildings with an area of up to 49.99 square meters. M, located on the ground, provided for personal economy, gardening, individual construction.

The privilege does not apply to objects used in business activities, and to apartments that are privately owned.

Purchase and sale of real estate

Most real estate transactions are carried out at a reduced price. Apartments market value of 16 million rubles., Judging by the documents, sold for 1 million rubles. Those wishing to pay large amounts of tax in the state are few. Reducing the cost of the object allowed to achieve the goal. In order to interrupt this vicious circle, in 2014 amendments were made to the Tax Code. A new tax on the sold property of individuals is calculated on the basis of the larger of: contract price or cadastral value, adjusted to a decreasing coefficient of 0.7. This value is equal to the income from the sale of the object.

Example 1

In 2015, the property was sold at an agreed price of 0.999 million rubles. The cadastral value of the facility is 5.4 million rubles, and the adjusted value is 3.78 million rubles. Since the transaction was carried out in 2015, the fee will be paid based on the contract price. In this case, it does not matter on what basis the real estate was received.

Amendments to the law

The tax on the cadastral value for the sale of property extends to the objects received in ownership from 2016. The grounds for transfer of property rights do not matter. A taxpayer can buy, receive by inheritance or a gift, build an object of real estate. The count begins with the date of entry in the state register. For objects purchased before 01/01/2016, the old tax calculation procedure is applied.

Example 2

The ownership of the apartment was received by the owner in 2016. A few months later he decided to sell it. The estimated value of the facility is 4.5 million rubles, and the adjusted value is 3.15 million rubles.

Option 1. The contract indicated the transaction price 4.9 million rubles. Since the contract value is more than the cadastral value, it will be accepted for calculating the tax.

Option 2. The contract indicates the transaction price of 0.999 million rubles. In this case it will be necessary to calculate the property tax at the cadastral value, since it is more contractual.

Share

If the taxpayer owns only a part of the property, the calculation will be carried out according to the following algorithm:

• Calculate the amount of tax according to the standard scheme, taking into account the deduction envisaged.
• The calculated cost is divided by the area of the apartment to determine the cadastral valuation of one meter.
• The obtained value is multiplied by the number of meters that belong to a particular taxpayer.
• The calculated value is multiplied by the reduction factor if the property was purchased in the middle of the tax period.

This practice of taxation is valid throughout the world, but in European countries, tax rates are higher. In France, the property tax is 50% of the revenues of local budgets, in the USA - 70%, in the UK - all 100%. The former taxation regime provided no more than 20% of the revenues to the budget of the Russian Federation.

Notification

Receipts for payment of the fee amount will be sent to residents from April to November 2016. In the absence of such a taxpayer must independently notify the IFNS about the availability of the facility. The application must be accompanied by copies of the documents for ownership and provide them to the Tax Inspection until December 31 of the following year. For example, if an apartment was bought in 2015, the deadline for submitting reports is December 31, 1616. Until October 18, 1616, notices on the amount of payment were also sent electronically to the "Personal Cabinet" on the Federal Tax Service's website.

Timing

Payment of property tax must be made before December 1 in all regions of Russia. In case of violation of the deadline, the payer faces a fine of 20% of the fee, as well as a penalty charge on 1/300 of the Bank of Russia rate. So not receiving a notice does not exempt from non-payment of tax.

Electronic payments

Pay the tax at the cadastral value can be and through the service on the site of the Federal Tax Service. To do this, you need to fill in details in the special form (full name, tax ID), specify the type of tax, location of the property and the amount of payment.

The service will form a receipt, which can be paid at the bank branch. You can also choose directly on the site one of the credit organizations and go to the bank's website for payment.

Overestimation

The definition of the property tax at the cadastral value will lead to an increase in payments. The evaluation of property is often higher than even the market price. Lawyers recommend to go to court and challenge the expert evaluation. Most of all from new rules of calculation of the tax owners of elite apartments suffer, which have received property in the inheritance.

The tax on the cadastral value for a three-room "stalinka" with an area of 65 square meters. M by 2020 will grow to 50 thousand rubles. Expert assessment was carried out before the crisis. Therefore today it exceeds even the market value of real estate. This is especially evident in regions other than Moscow. The assessment was conducted by state bodies that are interested in increasing the taxable base. Not surprisingly, those wishing to challenge it only in 2015 were 7.6 thousand people. By decision of the court, the assessment was reduced by 40-70%.

Litigation

Five years from the date of entering data into the state register are allocated to contest the value. The first thing you need to write a statement to the commission under the territorial administration of Rosreestr. The basis for its submission can be:

• Unreliable information about the object;
• Incorrect establishment of market value.

A month is allocated for consideration of the application. If it is rejected, you should go to court. Preliminary it is necessary to prepare a statement of claim and specify a specific requirement: to establish in respect of the object a market value or to change the cadastral valuation in connection with the identification of inaccurate data. In any case, the court will not consider the decision of the commission.

If the cadastral value for the cadastral number is still changed to a smaller side, the recalculation will be carried out from January 1 of the year in which the application was considered, but not earlier than the date of the last evaluation. It is also advisable to notify the tax authorities independently of the decision of the court or commission and provide supporting documents. Another question…

... is it worth it to challenge?

The property tax by the cadastral value now in the metropolitan region is calculated in such a ratio: 0.3% of the cost of the plot and 0.1-0.3% of the cost of the premises. Before you go to court, you need to make sure that the amount collected is really inflated.

How to find out the cadastral value of a property? The first step is to apply to the Federal Cadastre Chamber, get a certificate and a passport. In parallel, you need to order a professional appraiser report on the definition of market value. A positive conclusion of the SRO should be attached to the document, stating that the submitted report corresponds to the legislation. If the cadastral value of the cadastral number is higher by at least 30%, you can go to court.

The respondent should specify the Federal Cadastre Chamber. The appraiser's report, the conclusion of the SRO should be attached to the application. The most difficult thing is to prove a violation of the applicant's rights. This may be the difference in the amount of the tax listed.

If the difference in calculations is less than 30%, then a forensic examination will be appointed to determine the price. Therefore, it is necessary to determine in advance the range of companies that you can offer in the proceedings. If a positive decision is taken, the amount of the fee can be reduced by the year in which the application was filed and reviewed.

Price of issue

- Certificate from the cadastral passport - 600 rubles.

- Appraiser - at least 80 thousand rubles.

- Conclusion SRO - 20 thousand rubles.

- Forensic examination - 80 thousand rubles.

- Lawyer's services - at least 70 thousand rubles.

- State duty - 6,5 thousand rubles. (Including transportation costs).

- The total amount of expenses is at least 257 thousand rubles.

Through the court you can transfer these expenses to the defendant, but you will have to pay yourself first. That is, to reduce the cadastral value makes sense, if it is approaching 45 million rubles. And, most likely, is overestimated by 2 times. In this case, the process will pay off in a few years.

Land tax on the cadastral value in 2016

The collection is paid by persons who own land plots by right of ownership for permanent or lifelong use. The amount of tax is calculated according to the following algorithm:

Зн = Кс х УД х Ст х Кв, where:

• Кс - cadastral cost of a site.
• UD - share in the ownership of the site.
• St - the tax rate.
• Кв - coefficient of ownership of the site (used in the year of purchase or sale of the facility).

Let's consider an example. Suppose a citizen owns a site in the capital, the cadastral value of which leaves 2,400 thousand rubles. For such an object, the tax rate is 0.3%. The amount of the fee to pay is: 2400 x 0.3: 100 = 7.2 thousand rubles.

Suppose that a taxpayer owned an object only 3 months a year. Then the amount of the fee would be calculated differently:

2400 x 0.3 / 100 x (3: 12) = 1.8 thousand rubles.

The amount of the fee that is payable to the budget is calculated by the Federal Tax Service. A notification is sent to individuals at the place of residence, which contains information on the amount of the fee and the terms of its payment. If the taxpayer has not received a notification, he must independently notify the FTS about the availability of the land plot and provide documents for ownership.