Personal property tax - how it is calculated and to whom it is charged

The procedure for calculating, calculating and paying tax on property of individuals is regulated by the Tax Code of the Russian Federation (Articles 399-409). This regulatory document contains detailed information on the categories of payers, objects of taxation, rates, etc. All owners of real estate are required to pay tax on the property of individuals, with the exception of citizens belonging to the category of beneficiaries.

In the article we will tell in detail about the property tax, the procedure for its calculation and transfer, and also give information on preferential categories and rates for calculating the mandatory payment.

Property tax is calculated by the territorial bodies of the Federal Tax Service at the location of the property. After receiving the result of the calculation, the owner is sent a notification indicating the reporting period, the size of the tax base, the name of the object, the rate and the amount of tax payable.

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Information about the property and its owner is contained in the Unified State Register. The tax inspectorate independently receives information from Rosreestr.

Until 2016, the inventory value of real estate was taken as the tax base for calculating the tax on the property of individuals. Now, information is taken from the inventory data for the calculation.

Who pays property tax

Property tax must be paid by all individuals who own:

House;
apartment;
room;
garage or car park;
real estate complex;
building, structure, building;
construction in progress;
share on the property listed above.

Only privately owned property is taxed. For example, common property, which includes landings, roofs, basements, etc., does not need to be taxed.

You will also have to pay for non-residential buildings. For example, garden and summer cottages were not previously taxed on property. However, since 2015, you need to pay for them.

property tax rate

Taxation rates are established by regional regulations. However, they cannot exceed the level adopted by federal law.

The interest rate on property fiscal payment cannot exceed:

0.1% - for residential buildings and premises, garages, parking lots, unified immovable complexes, utility structures with an area of \u200b\u200bno more than 50 m 2;
2% - for objects whose cadastral value exceeds 300 million rubles;
0.5% - for all other objects of taxation.

If regional legislation does not establish an interest rate, then the maximum possible is used. Thus, unless otherwise specified in local regulations, the property tax rate, for example, on an apartment will be 0.1%.

It is allowed to set differentiated tax rates depending on the cadastral value, type of object and its location.

The above rates were taken to calculate the tax at the cadastral value. If the calculations are made on the inventory value, then the rates will depend on its level:

up to 300,000 rubles - up to 0.1%;
from 300,000 to 500,000 rubles - 0.1-0.3%;
from 500,000 rubles - 0.3-2%.

The rate largely depends on the location of the property and its type.

How to calculate property tax

The tax is calculated by the Federal Tax Service. An individual receives a notification in his hands, in which the result of the calculations is already registered.

So, if earlier the inventory value was taken for calculation, now the cadastral value is used. It is higher than the inventory and is almost identical to the market price of real estate. This innovation was introduced gradually in the subjects of the federation.

If any subject before December 1, 2017 did not have time to approve the cadastral value of real estate and publish the relevant regulatory act, then in 2018 on its territory the property tax will be calculated based on the inventory value. By January 2020, all entities should switch to the new calculation system.

Consider how the calculation of the cadastral and inventory value is carried out.

Cadastral value

The following formula is used to calculate:

Tax \u003d (Cadastral value - Tax deduction) x Size of the share x Tax rate.

Information about the cadastral value is taken from Rosreestr. For the calculation, the value is taken as of January 1 of the reporting year. If the object is new, then the cost on the date of cadastral registration. You can clarify this indicator in the territorial office of Rosreestr.

For the most common real estate, the tax deduction rule applies. It lies in the possibility of reducing the cadastral value and, accordingly, the tax. The following exemptions are currently in effect:

for apartments - a decrease of 20 m 2;
for rooms - 10 m 2;
residential building - 50 m 2;
a single real estate complex with residential buildings - for one million rubles.

If after that the cadastral value becomes negative, it is assumed to be zero.

When property is in common shared ownership, the tax is calculated pro rata for each owner based on their share of the common law.

Inventory cost

The following formula is used for calculation:

Tax \u003d Inventory Value x Share Size x Tax Rate.

To calculate the amount of the mandatory payment, data on the inventory value submitted to the Federal Tax Service before March 2013 are accepted. You can find out this information in the territorial office of the BTI at the location of the property.

Transition period

Since the amount of tax calculated from the cadastral value is significantly higher than the burden when calculating from the price according to the BTI, it was decided to calculate the first four years after the introduction of the innovation using the following formula:

Tax \u003d (Tax on the cadastral value - Tax on the inventory value) x Reducing coefficient + Tax on the inventory value.

The coefficient gradually increases:

0.2 - in the first year;
0.4 - in the second year;
0.6 - in the third year;
0.8 - in the fourth year.

Starting from the fifth year, the tax is calculated at the cadastral value in full. The reduction factor is used only in cases where the level of tax on the cadastral value is greater than the tax on the inventory value.

Property tax due date and tax notice

Information about the need for payment is transmitted to individuals who own property by sending a tax notice. In 2018, Russian citizens will receive notifications between April and November. The maximum possible notice period is 30 days prior to the date of payment.

Notification from the tax office may not come. In this case, the owner of the real estate is obliged to personally appear at the office and report that he has taxable property. Legal documents are attached as confirmation. This will need to be done once for each object.

Data to the Federal Tax Service are provided until the end of December of the year in which the property was acquired. That is, if the apartment was bought in 2018, you need to notify the tax office before December 31, 2019.

If you do not provide the necessary data to the Federal Tax Service, the citizen will be held liable under paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation and may be fined in the amount of 20% of the unpaid tax.

Property tax must be paid by December 1, 2018. In case of non-payment, a penalty is charged on the amount of tax calculated for each day of delay. It is equal to 1/300 of the current refinancing rate at the exchange rate of the Central Bank of the Russian Federation.

Payment can be transferred through the official service on the website of the Federal Tax Service, on the State Services portal, through payment terminals or at bank cash desks.

Do pensioners pay property tax - who is entitled to benefits

Despite all the changes, the categories of beneficiaries remained the same. The following citizens do not pay property tax:

disabled children of childhood, as well as I and II groups;
heroes of the Russian Federation and the USSR;
participants in military hostilities, as well as persons who served in the headquarters of army units;
victims of the radiation catastrophe in Semipalatinsk;
military men who have served for at least 20 years and are transferred to the reserve due to reaching retirement age;
participants in nuclear weapons tests, liquidation of accidents or those who have lost their health as a result of radioactive exposure;
those who lost their breadwinner as a result of hostilities;
pensioners;
engaged in creative activities, working in such institutions as: a library, an exhibition, museums, etc.;
owners of buildings with an area of up to 50 m 2, which are erected on plots for gardening, horticulture and household plots and are not used for commercial purposes.

The right to a benefit can only be exercised in relation to one object in each group of real estate. For example, if a pensioner has an apartment, a house and a garage, he is exempt from payment. And in the case when you own two apartments, you will have to pay tax on one of them.

The benefits are granted on the basis of an application and documents confirming the right to exemption from payment of property tax. They must be submitted to the territorial office of the Federal Tax Service. In order for the benefit to be received for the current tax period, documents must be submitted before November 1.

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Beneficiaries will pay personal property tax only if the value of real estate exceeds 300 million rubles or if it is used for business purposes. Local authorities may establish other categories of citizens eligible for benefits. For example, it can be a life of large families.