The residents of Yekaterinburg have only two months left to pay property tax. Many have already received notifications with a payment deadline of December 1, 2017. At the same time, a surprise awaited residents of many regions of the country - a tax on real estate, that is, apartments, houses and garages, suddenly grew. The reason is simple: the size of the tax began to be calculated in a new way. What can the Sverdlovites expect in this case?

SVERDLOVSK REGION PAYS TAX ON INVENTORY COST OF REAL ESTATE

We hasten to reassure right away that the Urals will not be affected by the changes. At least this year. The fact is that many regions have switched to a new principle for calculating the amount of tax. Previously, they conducted it on the basis of the inventory value of the property. Now they began to take into account the cadastral value.

“These are two different tax bases,” explained Pavel Vanyashin, head of the property taxation department of the Federal Tax Service for Sverdlovsk region. - The inventory value is assessed value, which was carried out by technical inventory bodies as of January 1, 2013. It is multiplied by the deflator coefficient (set every year, takes into account the change consumer prices for goods, - Ed.). The cadastral value is set by the regional government. This information is entered into state cadastre real estate, and is also submitted to the tax authorities. Based on it, taxes are calculated.

The inventory value is calculated based on the degree of wear of the building, as well as the materials from which it was built. She is far from real. The cadastral value takes into account the area in which the house is located, the infrastructure, the degree of comfort of living. It is closer to the real market price of the apartment. Of course, in each case the final amount of the tax may be different, but it is generally accepted that the inventory value of the apartment is still less than the cadastral one.

When calculating the tax on real estate at the cadastral value, the tax amount increased most of all for residents of old apartments, because due to inflation, the inventory value of their square meters was very low - almost symbolic. Those who bought apartments in new buildings will not notice much difference. But for the residents of Yekaterinburg and the Sverdlovsk region, it is still too early to worry about this.

- The decision to switch to the calculation of taxes based on the cadastral value should be made at the regional level, - said Pavel Vanyashin. - In the Sverdlovsk region, such a decision has not yet been made. In 2017, we calculate taxes for 2016 at inventory value. Next year, 2018, we will count them for 2017, also at inventory value. Since this tax law must be adopted before the start of the taxation period, the next year from which, perhaps, we will pay tax calculated on the basis of the cadastral value is 2018.

Again, this will happen if our region makes such a decision in the near future. In this case, notifications with new prices will come to us only in 2019. You can find out the inventory value of your apartment at the Bureau of Technical Inventory of Yekaterinburg. It is from there that this information is received by the Federal Tax Service for the Sverdlovsk Region.

– You can come to our office at Weiner, 9a and order a certificate. The cost is 1000 rubles. Issued immediately, - explained in the BTI of Yekaterinburg. - You need to take your passport and a certificate for an apartment with you. But the figure will be for 2013, because since then we have ceased to operate with coefficients. The inventory value was replaced by the cadastral one. Therefore, if you already have the figure for 2013, then you can not order a certificate.

IS IT POSSIBLE TO SAVE

Save money on property taxes. But there are perks. The list of categories of citizens that are included in it is quite extensive. So, it has Heroes of the Soviet Union and Russian Federation, invalids of groups I and II, participants of the Great Patriotic War, military personnel ... The full list can be found on the website nalog.ru.

– To receive a property tax exemption individuals relevant statement and Required documents, confirming the right to a benefit, can be submitted at any tax authority of your choice, - reported the Federal Tax Service for the Sverdlovsk region. - You can pre-register for an appointment with the inspection using the service on the website of the Federal Tax Service of Russia “Online appointment for an appointment with the inspection”.

For example, persons who participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents at nuclear installations at weapons facilities and military facilities are exempted from paying the tax in full.

Real estate tax rate for individuals in Yekaterinburg in 2017

Object worth up to 300,000 rubles (inclusive) - tax rate 0.1%

An object worth more than 300,000 rubles up to 500,000 rubles (inclusive) - tax rate 0.25%

An object worth over 500,000 rubles - the tax rate is 2,500 rubles + 1% of the amount over 500,000 rubles.

The procedure, rates and deadlines for paying real estate tax in Moscow, Moscow Region for 2019-2020 are established by the Law of the City of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals", published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2020).

The procedure and terms for paying property tax in Moscow

In accordance with the new procedure in force since 2016, in Moscow and the Moscow Region, the calculation of property tax is carried out on the basis of the cadastral value. This tax payment procedure applies to the following property:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises.

Note, that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction, refer to residential buildings.

Property included in common property apartment building is not subject to taxation.

The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. At the same time, sending a tax notice is allowed for no more than 3 tax periods preceding the calendar year of its sending.

Deadline for paying real estate tax in Moscow

H The tax is payable no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.

The deadline for paying real estate tax in Moscow in 2020 is December 01, 2020.

In case of violation of the established payment deadline, the tax authority accrues penalties.

Property tax rates in Moscow

The rates of the tax on the property of individuals in the city of Moscow are set differentially depending on the value of the object of taxation and are in relation to residential buildings, residential premises, unified immovable complexes, which include at least one residential building (residential house), as well as in relation to household buildings or structures, the area of ​​​​each of which does not exceed 50 square meters and which are located on land plots provided for maintaining a personal subsidiary, country house economy, gardening, gardening or individual housing construction, in the following sizes:

For other real estate tax rates as a percentage of the cadastral value of objects of taxation are established in Moscow in the following amounts (based on the cadastral value of the object of taxation):

Tax rates are the same as in most cities of the Moscow region.

Tax calculation procedure

The amount of tax is calculated from the cadastral value established on January 1 of the current tax period in proportion to the period of ownership.

When calculating the tax based on the cadastral value, tax deductions (decrease in the cadastral value) are provided for the amount of the cadastral value:

• 10 sq.m. regarding the room
• 20 sq.m. regarding the apartment
• 50 sq. m. in relation to a residential building.
• 1 million rubles - in relation to a single real estate complex with a residential building.

If, when applying tax deductions, the tax base takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.

Correction factors

Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the tax amount:

• 0.2 - when calculating the tax for 2015;
• 0.4 - when calculating the tax for 2016;
• 0.6 - when calculating the tax for 2017;
• 0.8 - when calculating the tax for 2018

Starting from 2019, the adjustment factor does not apply.

In this case, the amount of tax is calculated according to the formula:

H \u003d (H1 - H2) x K + H2, where

• H - the amount of tax payable;
• H1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
• H2 - the amount of tax calculated on the basis of the corresponding inventory value of the object of taxation;
• K - correction factor.

Calculation example

Calculate the amount of tax on an apartment with a total area of ​​70 sq. m., located in Moscow near the metro station Prospekt Mira with a cadastral value of 6 million rubles. The amount of tax for 2014, calculated on the basis of the inventory value, is 950 rubles.

For reference. You can find out the cadastral value of an apartment (residential building) on ​​the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), and then independently calculate the amount of property tax using a calculator.

1. So, tax deduction is 20 sq.m., i.e. the tax base is equal to:

6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.

2. Tax rate on this apartment is 0.1%.

(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.

3. We apply the formula for calculating the tax, taking into account the correction factor:

H \u003d (H1 - H2) x K + H2

The amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.

The amount of tax payable for 2016 = (4,285.71 -950) * 0.4 + 950 = 2284.28 rubles.

The amount of tax payable for 2017 = (4,285.71 -950) * 0.6 + 950 = 2951.42 rubles.

The amount of tax payable for 2018 = (4,285.71 -950) * 0.8 + 950 = 3,618.56 rubles.

The amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.

Property tax benefits in Moscow

Property tax benefits are available to the categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:

• Heroes of the Soviet Union and Heroes of the Russian Federation;
• disabled people of I and II disability groups;
• participants of the Great Patriotic War;
• combat veterans;
• Chernobyl victims;
• old-age pensioners and others.

For a complete list of property tax beneficiaries, see the article at the link.

New. If the previous legislation provided for a complete tax exemption for all types of objects for the privileged category of persons, then from 2016 the exemption is granted at the choice of the taxpayer for one object of the same type: 1) an apartment, a room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or parking space, etc.

For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he is entitled to a benefit: for one object of his choice - an apartment or a room (since the specified housing is included in one type of object), residential building and garage.

Local Benefits

1. In Moscow, federal beneficiaries are additionally provided with tax exemption in respect of one garage or parking space if:

• during the tax period they did not use the right to a benefit on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects;
• the area of ​​the garage or parking place does not exceed 25 sq. m;
• the facility is located in a building included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, subject to the conditions of par. 2 p. 10 Art. 378.2 of the Tax Code of the Russian Federation.

2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in paragraph 1 in the following amounts:

• 8.3% of the amount of tax calculated for 2015;
• 7.7% of the amount of tax calculated for 2016;
• 7.1% of the tax amount calculated for 2017;
• 6.7% of the amount of tax calculated for 2018 and subsequent tax periods.

The tax benefits provided for in paragraphs 1, 2 are granted in respect of one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.

Additional benefits for the payment of property tax for large families, low-income citizens, orphans at the local level in Moscow have not been established.

To receive benefits, you must submit a written application (you can download the application form for benefits) to the tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.

Prepared by "Personal rights.ru"

The fight against coronavirus: all arriving from abroad in Russia will have to undergo mandatory quarantine Fight against coronavirus: disinfection measures have been strengthened at the MCC and Lastochka electric trains Fight against coronavirus: Muscovites invited to virtual tours of museums and exhibitions of the city Fight against coronavirus: the construction of the building of the infectious center in New Moscow has begun The fight against coronavirus: information about the restriction of the work of supermarkets and markets is not true Fight against coronavirus: Moscow Government introduces online consultations for capital exporters Coronavirus fight: ambulance on high alert The fight against coronavirus: the Mayor of Moscow asked employers to transfer part of the employees to remote work Fight against coronavirus: students of four metropolitan universities are switching to distance learning The fight against coronavirus: the list of countries of the “quarantine zone” has been expanded, upon returning from which Muscovites must observe the regime of self-isolation The fight against coronavirus: until April 10, leisure activities with the participation of citizens in the open air are prohibited in Moscow

This is stated in the decision of the chief sanitary doctor of the Russian Federation Anna Popova. Isolation will be carried out at home, if this is not possible, citizens will be placed in an observatory.

Sanitization of the passenger infrastructure of stations and transport hubs of the Moscow Central Ring has been strengthened in order to prevent coronavirus, as well as seasonal influenza and SARS, the press service of the Moscow Railway reported.

Due to the spread of the coronavirus, many institutions in the capital were closed to visitors, but the cultural life of the city continues. Museums, libraries and cultural centers offer projects that can be found online. The full list of projects is available on the mos.ru website.

“Concrete foundations have already been prepared. The block consists of 12 buildings, including laboratory, utility and sanitation buildings. In the near future, we will start building an intensive care unit - 16 more buildings, including a single complex of 10 intensive care buildings for 250 beds," said Deputy Moscow Mayor for Urban Development Policy and Construction Andrey Bochkarev.

“Large markets, grocery stores and supermarkets continue to operate. The information about their closure is not true,” said Alexei Nemeryuk, head of the Department of Trade and Services of the City of Moscow.

The Moscow government is launching pilot projects to support capital exporters in the current epidemiological situation in the world. Thus, meetings of Moscow companies with foreign partners are being transferred online. This was reported in the Department of investment and industrial policy of the city of Moscow.

The Moscow ambulance has been on high alert since the first day of the threat of the spread of coronavirus infection. A specialized call center has been created on the basis of the ambulance service. Its main goal is, according to the lists formed by Rospotrebnadzor, to clarify the location of persons who are likely to be infected with coronavirus, for example, after returning from countries with a high increase in the incidence. And, if necessary, organize the sampling of biomaterial for analysis for COVID-19.

“Dozens of enterprises and organizations have voluntarily transferred their employees to work remotely. In the current circumstances, I am asking all employers in the city of Moscow to follow their example and, if possible, transfer some of your employees to work from home. This is especially true for women, whose children will not go to school in the coming weeks. By doing so, you will make a huge contribution to the fight against coronavirus infection,” said Moscow Mayor Sergei Sobyanin in his blog.

From January 01, 2015, the tax on property of individuals in Moscow is determined by the inspectorates of the Federal Tax Service of Russia based on the cadastral value of the relevant real estate. What formula is used to calculate it in 2017 for 2016? More on this in our consultation.

New Approach

The tax on property of individuals in Moscow for 2016 has its own calculation features. First, we recall that the tax authorities themselves calculate its value, and then the final amount payable is sent as part of a consolidated notification.

Secondly, 2016 is the second tax period in terms of the tax under consideration, when Moscow conducts the calculation of property tax on the basis of the cadastral valuation of the capital's real estate.

On the territory of Moscow, the cadastral value of objects capital construction approved by the Decree of the same name of the Government of the capital dated November 21, 2014 No. 688-PP (as amended by resolutions dated December 09, 2014 No. 747-PP, dated December 26, 2016 No. 937-PP and dated September 28, 2017 No. 725-PP).

According to the law, in 2017 Moscow establishes the basis for calculating property tax for each object as its value according to the cadastre. And she, in turn, is given in the One state register real estate (EGRN) as of January 01 (in our case, 2016, which is the tax period). Art. 403 of the Tax Code of the Russian Federation.

The cadastral value of the object is established according to the rules of the legislation on appraisal activity. And in particular, the Law of July 29, 1998 No. 135-FZ<Об оценочной деятельности в РФ˃.

Based on Article 408 of the Tax Code of the Russian Federation, the amount of tax for the first 4 tax periods from the beginning of the application of the cadastral value to the base for it in the region is calculated taking into account special reduction factors.

• The tax authorities must calculate the tax themselves and send ready notifications for its payment.
  A tax notice is sent no later than 30 days before the due date for payment.
• Deadline for tax payment no later than December 1 year following the expired tax period.
• FROM January 1, 2015 year, property tax is calculated on the basis of cadastral property value.
• State cadastral valuation is carried out no more often than every three of the year.
  For Moscow, St. Petersburg and Sevastopol, the maximum frequency of assessment has been reduced up to two years.
  Accordingly, the size of the tax base for property tax cannot change more often.
• Cadastral value of your property you can find out on the Rosreestr website.
• If the taxpayer believes that the cadastral value of his property is seriously different from the market value, he has the right to appeal the results of the cadastral valuation in court or the commission for resolving disputes about the results of determining the cadastral value under the territorial department of Rosreestr.
• tax rates from the cadastral cost

  tax rate	Object of taxation
  0,1 %	From the cadastral value: residential buildings, residential premises; objects of construction in progress if the intended purpose of such objects is a residential building; unified immovable complexes, which include at least one residential building (residential building); garages and parking spaces; economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, country farming, gardening, gardening or individual housing construction;
  2 %	From the cadastral value: Administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services With regard to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
  0,5 %	Regarding other objects of taxation.

• tax rates from inventory cost Tax rates from the inventory value are established on the basis of the total inventory value of objects of taxation multiplied by the deflator coefficient. Check inventory value of their property, individuals can in the department BTI at the place of residence.
• Tax credits and deductions
• Calculation of tax upon transfer of ownership
  • In the event of the emergence (termination) of the taxpayer's right of ownership to property during the tax period, the calculation of tax in respect of this property is carried out taking into account coefficient, defined as the ratio of the number of full months during which this property was owned by the taxpayer to the number of calendar months in the tax period.

    K \u003d M / 12

    M - the number of months of ownership of the property in a year

  • until the 15th the date of the relevant month inclusive or the termination of the right of ownership to the property occurred after the 15th day of the relevant month, for a full month the month of occurrence (termination) of the said right is taken.
  • If the emergence of ownership of the property occurred after the 15th date of the relevant month or the termination of the specified right occurred before the 15th day of the relevant month inclusive, the month of occurrence (termination) of the specified right not taken into account when determining the coefficient specified in this paragraph.

Example 1

In an apartment (Moscow) with an area of ​​49 sq. m registered a family of three people:

1. Father (a disabled person of group II, has a share in the ownership of an apartment in the amount of 2/3),
2. Mother (not a pensioner, has a share in the ownership of the apartment in the amount of 1/3),
3. Adult son (registered in the apartment, but does not have a share in the ownership of it).

The cadastral value of the apartment is 7,500,000 rubles,
inventory cost - 250,000 rubles. It is necessary to calculate the property tax for an apartment in 2017.

Calculation

1. Let's calculate the property tax for 2014. The value of the tax in 2014 is needed to apply a reduction factor for calculating the tax in the transition period.

   Transitional period (2015-2018) - the period of transition of the calculation of property tax "based on the inventory value" to the calculation "based on the cadastral value"

   
   In 2014, the payment amount was calculated from inventory cost.
   • The father, as a disabled person, has a benefit in the form of tax exemption.
   • The son does not have ownership of the apartment, which means he does not pay tax.
   • The mother, who owns a 1/3 share in the ownership of the apartment, pays the tax calculated on the property owned by her,
     according to the following formula:

     Tax = STI x Share x Rate

     STI - Inventory value of real estate

   We substitute the data, we get the amount of tax from the inventory value of the apartment:
   250 000 rub. x 1/3 x 0.1% = 83,33 rub.

   Note:
   This amount of tax (83 rubles) can be found in the tax notice in 2015, on the basis of which the tax for 2014 was paid.

2. Let's calculate the property tax for 2015.
   Since 2015, the payment amount is calculated from cadastral real estate value. At the same time, regardless of the number of owners, a deduction of 20 sq. m of the total area of ​​the apartment, which is not taxed. The tax is calculated using the following formula:

   Tax \u003d (Hk - Ni) x K + Ni

   Hk - the amount of tax calculated from the cadastral value;
   Ni - the amount of tax calculated from the inventory value;
   K - reduction factor.

   1. To calculate the amount of tax, you must first determine what area of ​​the apartment will be taxed. To do this, we will reduce the total area of ​​\u200b\u200bthe apartment by the deduction provided for by law (20 sq. M):
      49 - 20 = 29 sq. m
   2. Next, we determine the cadastral value of 1 sq. m apartment:
      RUB 7,500,000 / 49 sq. m = 153,061.22 rubles.
   3. To determine the tax base for property tax, you need to multiply the cost of 1 sq. m of apartment per taxable area:
      29 sq. m x RUB 153,061.22 = 4,438,775.38 rubles.
   4. Under the terms of the example, the father has a tax benefit in the form of a tax exemption.
      The son does not have ownership of the apartment, and therefore does not pay tax.
      To calculate the tax payable by the mother, you need to multiply the resulting tax base by the mother's share in the ownership of the apartment (we will get the tax base):
      1/3 x 4,438,775.38 rubles = 1,479,591.79 rubles.
   5. Calculate the amount of tax based on the cadastral value:
      RUB 1,479,591.79 x 0.1% = 1479.59 rubles.
   6. Using the formula above, we calculate the tax for 2015, 2016, 2017 and 2018, since the Tax Code of the Russian Federation provides for different reduction factors for each year.
   For 2015:
   (1,479.59 rubles - 83.33 rubles) x 0.2 + 83.33 rubles. = 362.58 rubles. For 2016:
   (1,479.59 rubles - 83.33 rubles) x 0.4 + 83.33 rubles. = 641.83 rubles. For 2017:
   (1,479.59 rubles - 83.33 rubles) x 0.6 + 83.33 rubles. = 921.09 rubles. For 2018:
   (1,479.59 rubles - 83.33 rubles) x 0.8 + 83.33 rubles. = 1,200.34 rubles. For 2019:
   (from 2019 and subsequent years, the reduction factor does not apply, the tax is calculated based on the cadastral value)
   RUB 1,479,591.79 x 0.1% \u003d 1,479.59 rubles.

Property tax rates in Moscow

(Law of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals") In a relationship: residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential house), as well as in relation to household buildings or structures, the area of ​​​​each of which does not exceed 50 square meters and which are located on land plots provided for conducting personal subsidiary, summer cottages, gardening, horticulture or individual housing construction
tax rate	Cadastral value of the object of taxation or object of taxation
0,1 %	Up to 10 million rubles (inclusive)
0,15 %	Over 10 million rubles up to 20 million rubles (inclusive)
0,2 %	Over 20 million rubles up to 50 million rubles (inclusive)
0,3 %	Over 50 million rubles up to 300 million rubles (inclusive)
Other property
0,1 %	garage and car park
0,3 %	Construction in progress (residential building)
1,5 %	Administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services
2,0 %	Objects of taxation, the cadastral value of each of which exceeds 300 million rubles
0,5 %	Other objects of taxation

Example 2

On May 15, 2016, the taxpayer bought an apartment in Moscow with an area of ​​70 sq. m.
The cadastral value of the apartment is 8.7 million rubles.
Inventory value as of 01/01/2014 - 300 thousand rubles.

Calculation

The calculation uses the same formulas as in example 1.

1. We calculate the area of ​​​​the apartment from which the tax will be paid, applying the tax deduction:
   70 - 20 = 50 sq. m
2. We determine the cadastral value of 1 sq. m apartment:
   RUB 8,700,000 / 70 sq. m = 124,285.71 rubles.
3. Find the tax base for calculating the tax:
   50 sq. m x RUB 124,285.71 = RUB 6,214,285.50
4. We determine the tax from the inventory value of the apartment:
   300 000 rub. x 0.1% \u003d 300 rubles.
5. Calculate the amount of tax based on the cadastral value.
   RUB 6,214,285.50 x 0.1% \u003d 6214.29 rubles.
6. Determine the amount of tax for 2016:
   Reduction factor for 2016 = 0.4
   (6214.29 rubles - 300 rubles) x 0.4 + 300 rubles. = 2665.72 rubles.
7. We calculate the period for which the tax will be paid as the ratio of the number of months of property ownership to the total number of months of the reporting year:
   8 months / 12 months = 0.67
8. To calculate the amount of tax payable for the period of ownership of an apartment May to December 2016, you need to multiply the tax amount from paragraph 6 of this example by the coefficient from paragraph 7 of this example:
   2665.72. x 0.67 = RUB 1786.03