Military pensioners and land tax. How is land tax paid for military retirees? What taxes does this apply to?

Land tax is regulated by federal and regional legislative acts RF. Article 37 of the Tax Code regulates the obligation to pay land tax owners and citizens who have land plots in perpetual use. In clause 2 of article 387 of the Tax Code of the Russian Federation, it is provided that the benefits for the payment of land tax are established by the local administrative bodies of the constituent entities of the Russian Federation to which the land belongs, as well as the tariffs for tax, the terms and norms for its payment.

What is the difference between military pensioners and ordinary

Military pensioners differ from civilian pensioners only in that they do not participate in the state social system insurance and on account of them are not made contributions to extrabudgetary government funds... Land tax exemptions for military retirees, as well as for civilians, are determined by local governments, and they may differ.

The military acquires the right to a pension not on the basis of insurance experience and the amount of insurance premiums, but based on the calculation of the length of service. Military pensioners include citizens who were transferred to the reserve upon reaching the age limit for service in the military structures of the Russian Federation, as well as for health reasons, staff reductions, who have general experience military service more than 20 years. They can, according to Federal Law No. 76 of 27.05.1998, receive compensation payments in the amount of the amounts actually paid by them taxes on land.

For example, in St. Petersburg, military pensioners receive land tax relief in full, unlike ordinary old-age pensioners, who are entitled to a plot of up to 25 acres (clause 11 of the law of 14.07.1995 No. 81-11, taking into account recent changes). In Moscow, there are no benefits either for military pensioners or for those who receive an old-age pension. In Nizhny Novgorod, only veterans and invalids of the Second World War are exempted from paying the land tax. In Saratov, pensioners who receive a pension on the basis of pension legislation have the right not to pay tax on a plot within 10 acres. Separately, military pensioners are not mentioned in the city law of Saratov. In Sevastopol, there are no benefits for pensioners at all. To find out if land tax exemptions are eligible, contact your local tax office.

To receive land tax relief for military pensioners and receive compensation payments by them, you must contact the pension authority with a notification from the Federal Tax Service about the requirement to make a contribution and a payment document that confirms the fact of payment of the tax amount.

Based on the laws and regulations of the Russian Federation, the state provides land benefits for the military. In accordance with their desire and aspiration, the organization must grant the right to participate in the construction of a cooperative or to receive land for the construction of their own house for personal use.

Military personnel - holders of land benefits

The following persons are referred to as military personnel:

serving under the contract system;
dismissed from office upon reaching retirement age, for health reasons, but work experience must be at least 10 years;
directed to service in hot spots.

Benefits for the military land plots is defined by the following points:

the person does not own a piece of land that would have been provided by the authorities;
a citizen does not have an accumulation and mortgage system for providing housing stock;
is registered with the executive branch as a needy person.

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Land benefits for military citizens

The land plot is provided to the military authorized body state power and the local government body, based on the norms and procedures that are written by the Law and regulatory documents country.

The state provides large land benefits for the military on land, namely, the acquisition of free land plot specific categories citizens.

How to get free property and where to start registering it? The first step is to submit a sample application to the executive authorities at the location of the land plot. The application should be accompanied by a document that confirms the rights of the citizen to use (life-long use) of the land or house.

For servicemen who have served under the contract system for 10 to 15 years, the state provides land for the conduct of personal farming and for the creation of a residential building.

According to the Law of the Russian Federation, a serviceman can be issued a land plot free of charge on the territory on which he undergoes contract service, the term of which exceeds 10 years. Here, a citizen has the right to conduct individual housing construction, as well as farm, subsidiary plots, and carry out gardening work. The following categories of citizens are also endowed with such benefits:

military personnel who are doing military service under a contract for a period of more than 15 years and 3 years before retirement;
resigning persons who have reached a certain age;
those quitting due to poor health or in the presence of organizational and staffing reforms.

The main criterion in the described cases is the duration of military service for more than 15 years. Land can be provided to citizens both in the area of military service and in the chosen place of residence. The selected land plot is drawn up by a certain act and decision, which describes the place for the construction of housing and other adjacent buildings. Then there are cadastral works, and the land itself must be registered in the cadastre.

The next step is to prepare an application for the possible construction of private housing. Here should be attached topographic plan... In general, the procedure for registering a land plot takes no more than a month. The plot is issued to a citizen with the condition to start construction works within the first 3 months.

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Concessional land taxes for military personnel

Reliefs in the payment of taxes on the property of military personnel, as well as on land, are intended for citizens who provide certain documents, where there should be a mark about the title and position of the person. Such documents include an identity card or a military ID with the condition of having a photograph and special requisites. The basis for the use of privileges by the military is a service life of at least 20 years, a certificate that must be issued by a military commissariat, military unit or other specialized institution of the Ministry of Defense.

In accordance with the written Law, a citizen who is entitled to benefits and wants to use them must independently provide the necessary information and documents to the tax office where the property is registered.

Land tax privileges for military personnel are provided based on the legislation of the Russian Federation.

Military personnel who have been dismissed from service for at least 20 years are entitled to full exemption from land tax and other property taxes... In addition, citizens who fit into the previous category, as well as members of their families, partially or completely have the right to be exempted from local taxes... Privileges property tax provided to the following categories of citizens who are not directly related to the military:

the military family and all its members who have lost their breadwinner;
family, namely, the parents and spouse of the deceased soldier on duty public debt and their responsibilities.

The land tax for military personnel remains a mystery to many. Insufficient knowledge in the preparation of acts and documents leads to the fact that most of the military do not assume the availability and possibility of using tax incentives for the payment of property taxes.

Most military citizens should hope for understanding officials who are empowered to provide clarifications on the social security of military personnel. Still, every person in the country has rights and freedom, and recognition, observance and their protection is one of the main tasks of the country.

The land tax for military pensioners is included in the list of mandatory payments that are compensated by the state.

Functions and categories of benefits

Benefit is social assistance from the state to citizens who have special services to the country, who have a low level of social protection or who are in conditions of high professional risks. Such assistance is in the nature of compensation for incurred costs and is a hidden form of additional payment to a pension or salary.

Such surcharges are divided into:

federal (determined by the laws of the federal level);
regional (regulated by regional standards);
full;
partial.

Citizens who are eligible for benefits usually include retirees, disabled people, war and labor heroes, people performing particularly significant functions in society, or victims of man-made disasters.

Most of the preferences are accounted for by active military personnel and citizens who have received the status of military pensioners.

Unlike direct cash payments in the form wages, pensions or premiums, benefits are strictly targeted and depend not only on the status of a person, but also on the situation in which he is.

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Who is a military pensioner?

This category of citizens is defined very simply - they are assigned a pension based on the results of their service in the army or other power structures. However, in order to receive a military pension and the corresponding benefits, it is necessary to serve the prescribed period in:

units of the Ministry of Defense;
in the bodies of the Ministry of Internal Affairs;
in the state fire service;
in the bodies for control over the circulation of narcotic drugs and psychotropic substances;
in the penal system.

Persons who have served in the listed structures for 20 years or more have the right to retire. The age of retirement does not matter, the main feature is length of service.

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What are the benefits of military pensioners?

People who have received the status of military pensioners can exercise the right to:

free medical care;
sanatorium treatment in sanatoriums and dispensaries owned by the military department, with compensation for round trip travel;
free travel in public transport at the place of residence;
preferential nature of tax payments.

This list concerns federal benefits. However, in each region, such a list can be expanded if the local authorities have the desire and capabilities.

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Land tax benefits for military pensioners

Land tax belongs to the category of local payments.

This means that, relying on federal laws, local authorities can expand the lists of beneficiaries or increase the preferences themselves.

By law, all retirees are exempted from paying real estate tax. Until recently, there were no restrictions on the number of such real estate. Now any pensioner can not pay only for one apartment or house, for one summer cottage and one garage. The land is real estate, but in tax legislation it is not equated to the category of real estate of buildings, buildings and structures.

The exemption of pensioners from real estate tax was approved in 1991, when land relations were of a different nature, and private ownership of land was just in its infancy. The projection of the past law onto the current reality is clearly manifested in situations and collisions of our time. The logic of the law requires all pensioners to be exempted from land taxes, and the letter of this law does not allow the tax authorities to accept the land tax exemption as a guide to action.

A way out of the legislative deadlock was found at the regional and departmental levels. Regional legislation can extend the right land benefits on the military or all retirees, which will avoid many bureaucratic problems.

So do military pensioners pay land tax? Of course they do. Only for them a special bureaucratic procedure was introduced to exercise the rights to preferences.

In accordance with federal legislation, only the indigenous people of the Far North have full land tax benefits in relation to the plots that they use to maintain their life and culture. All other categories of citizens either make payments in full, or enjoy partial benefits. Military retirees do not belong to any of these categories.

For them, the basis for the right to benefit is two departmental documents: Government Decree Russian Federation from 22.09.1993 N 941 and the letter of the Ministry of Finance dated 07.11.09 № 03-05-06-02 / 80. They describe a simple scheme: first, a person pays tax in full, then takes documents confirming the fact of payment, and goes with them to Pension Fund... They accept the application and make payments in the amount of the tax.

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Conditions for the implementation of land tax benefits

Land tax is not only fixed payment... This concept includes:

subject;
tax rates;
the tax base;
timing of payments;
the procedure for making payments;
accruals;
taxable period;
unit of taxation.

The main component in taxes and benefits for them is the subject, that is, the person who is subject to the obligation to pay. The logic of the law says: preferential order only those who are obliged to pay taxes are entitled to taxation. Since taxes on land are levied on whoever owns it, then the availability, amount, procedure for making, payment terms are determined only in relation to those persons who own this land or use it for an unlimited period of time on a legal basis.

Benefits as a legal basis can be established only in relation to a person who has legal rights to own and dispose of a land plot.

Land taxes cannot be paid by tenants of land plots or persons entitled to free fixed-term use. Since they do not possess tax liability then they are not entitled to benefits either. The tax authorities and the Pension Fund are not responsible for the availability of information about the benefits of this citizen, since the provision of benefits is carried out on a declarative basis. This means that people themselves must make sure that the relevant authorities timely and correctly take into account all the conditions of taxation of a given citizen.

Land tax benefits for military pensioners can be realized only after the taxable person submits an application and a document confirming his right to preferences.

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Land tax is a mandatory payment for all those who are land plots. However, for some categories of citizens there are concessions and benefits regarding this fee. Military pensioners and war veterans are considered one of these categories. What can representatives of this category expect and how can they get land tax benefits?

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Governing Law

General issues related to legal relations in the land sphere are currently assigned to the Land Code of the Russian Federation. Within the framework of its articles, there is a mention of which types of land use should be paid land tax.
The solution of issues related to the payment of tax for the use of land plots is entrusted to Tax code Russian Federation. Chapter 31 of this regulation contains detailed information on what should be considered, how it should be calculated, and also on the basis of which citizens the payer may be granted certain relief in the area of payment of this fee.
The status of veterans of military operations and military service, military pensioners, which determines the key position of this category, is determined within the framework of the Federal Law "On Veterans", as well as the Law "On the provision of persons who served in the internal affairs bodies, the State Fire Service ...".
Data regulations talk about the possibility of providing these categories with certain benefits that were deserved by them in the course of their work.

Due to the fact that the land tax belongs to the category of local taxes, for this category of taxpayers they are established at the regional level and legislation in the form compensation payments or exemption from the payment of such tax in whole or in part.
Privileges

For various categories of retirees classified as military by law, as well as veterans of military operations and military service, the benefits provided will differ in their content and implementation options in accordance with the provisions of the fiscal legislation in force in each specific region.
Military retirees can count on a benefit in the form of exemption from the obligation to pay tax, if provided by local law. The exemption can be expressed either in full (when there is no need to pay tax on the entire site), or in the form of a reduction in the taxable base (a certain amount is deducted from the site, but not less than ten thousand rubles, which are set at the level). This type of benefits is typical for all categories of pensioners, since this type is established as one of the options for providing at the federal level.
The application of this type of preferential calculation of land tax is carried out as follows:
10 thousand rubles are deducted from the cadastral value of the site.
The resulting amount is multiplied by the land tax rate, taking into account the purpose of use (0.3% or 1.5%).
If, after deducting the indicated amount, the balance is zero or becomes negative, then the tax is completely zeroed. If the amount is positive, then the resulting amount is payable.

For veterans of the Ministry of Internal Affairs, compensation for the amount paid is provided as another option for tax relief.

This benefit is provided as follows:
The taxpayer, on the basis of the calculations made, makes the amount payable to the budget;
Based on the results of making such an amount, he writes a statement to the unit at the place of service (if it was disbanded, it will be necessary to clarify to which one he is now assigned) and attaches documents confirming the payment of such a payment;
This statement is reviewed by the head of the unit and, in case of compliance necessary requirements of this document, the pensioner will be paid compensation.

However, for this category of beneficiaries, the choice of the option for granting benefits is carried out by them independently when submitting an application for its provision. This choice is made if the amount to be paid is significant.
For veterans of military operations and military service, the land tax exemption is provided in the form of a reduction tax base, with which the tax should be calculated (or reduced cadastral value, or the area of the site). In addition, if this is provided for in the legislation in force at the municipal level, a taxpayer belonging to this category of pensioners may also receive compensation at the place of service. The amount of such compensation is set at the regional level by agreement with the military units.
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How to get a benefit
The eligibility for benefits for military pensioners must be confirmed for the possibility of their use. To do this, you must meet two basic requirements:
Not to work (since working pensioners are not entitled to benefits);
Have documents confirming the status.

You can find out exactly what benefits can be provided at the municipal level by contacting the administration municipality with a statement to provide clarification about existing benefits... Copies of documents confirming the status of a pensioner must be attached to the application armed forces or the system of the Ministry of Internal Affairs.
After receiving an answer to such to an individual you will need to contact the territorial tax authorities on recalculation of land tax or on the formation of a request for payment of compensation.
You will need to attach to the application:
Pension certificate (original and certified copy - the original will be returned, but the copy will remain in the file);
A work book or a retirement order (since not all categories of military pensioners and pensioners of the Ministry of Internal Affairs have a work book);
Certificates of injuries and mutilations received (if any were received during the service), as well as confirmation of disability, if it was received in the service.

After checking the submitted documents, the tax authorities within thirty days prepare and send the applicant a response to his request.
In order for the privilege not to be denied due to the presence of tax arrears, documents on the acquisition of a land plot must be submitted to the tax authorities before the end of the period in which it was acquired. And the documents on the provision of tax benefits - no later than September 1 of the year following the year of acquisition, since the tax must be paid before December 1 of that year.
The payment of tax by privileged categories of citizens, for example, military pensioners or veterans of military operations and military service, is regulated not only at the federal, but also at the regional level. The provision of such a benefit is carried out based on the results of the submission of the relevant application and if the applicant meets the necessary requirements.

The state provides military pensioners with a number of benefits in different areas... Retired army employees and their families receive discounts on payment utilities, provision of spa treatment, examination and treatment in specialized clinics, and other incentives. One of these privileges is the provision of certain advantages in the payment of land tax.

Do military pensioners have benefits when paying land tax?

Prior to 2004, the land tax relief for military pensioners was 100% discount. Today, former employees are required to pay the tax levy assessed annually, but its amount depends on many components. The timing of the payment of the accrued fee coincides with national standards, only the reduced amount differs.

Along with the general state standards on the calculation of the land tax for military pensioners, there are also federal laws implemented by local self-government bodies. Therefore, it is impossible to talk about generalized final amounts. To clarify the size tax collection on a plot of land, you should contact your local tax authority or city administration. This must be done annually in order to have an idea of the current legal regulations.

What are the land tax benefits of military pensioners?

In 2018, there are two main programs to reduce fees for personal land plots available for personal use:

Tax deduction. The essence of this benefit is that the land tax is not calculated for a military pensioner on the entire cost of the site. 10 thousand rubles are subtracted from the cost of the land plot. Residual value is taken as the basis for calculating future payments. This calculation is made for one citizen of the Russian Federation;
Additional compensation. Paid by military units on a voluntary basis. Before submitting a paper for compensation for the payment made, you should check with the head of the unit, to which the military pensioner belongs, whether this compensation has been accepted. If available, you must first pay the fee, and then apply for a full or partial refund of the amount spent.
Compensation is made with the consent of the head of the unit and only after his signature on the document.

Land tax incentives for military pensioners in the Moscow region

Each region of Russia provides for its own exemptions for compulsory payments for real estate and land. Laws adopted by local self-government bodies should not contradict articles developed at the federal level.

Land tax exemptions in the Moscow region for military pensioners are 50% of the accrued payment. Such a discount is due to those categories of citizens who are in seniority and receive a pension benefit that is less than double the amount living wage... Working citizens and those with a significantly higher income level can exercise the right to tax deduction on the property and land plot.

How to get a land tax relief for a military pensioner?

To receive a land tax exemption, a retired soldier must meet certain criteria:

Have at least twenty years of service, and ideally twenty-five;
Be included in one of the preferential categories officially specified in the law;
Be injured or sick that resulted in dismissal from service.

The legislation indicates specific categories of citizens who receive tax benefits for owning land plots.

Awarded with the Orders of Glory;
Citizens with disabilities of the 1st and 2nd categories;
Children with disabilities;
WWII participants;
Participants in other hostilities;
Civil and army employees who participated in the liquidation at the Chernobyl nuclear power plant;
Nuclear weapons researchers and nuclear disaster relief workers.

Any of these citizens can count on a reduction in payments.
You can get the appropriate privileges when paying the tax levy on land by drawing up a proper application and submitting a list of documents to the tax office.

Documents for land tax benefits for a military pensioner

In order to be able not to pay the fees in full, you must obtain permission for this.

A permit is issued only after the submission of a package of necessary documents:

Pensioner's ID;
Employment history. Obligatory to provide, confirms the fact of absence of work; Depending on belonging to a special category, a certificate or
certificates of disability, injury, radiation. In the case of a military pensioner, it is necessary to provide a document confirming the length of service;
Statement.

The documents for land tax privileges are submitted in the original version with the corresponding copies.