Some time ago, tax payments on real estate of companies and individuals were established on the basis of the residual value of the object. Since 2014, the law has made changes to the calculation base and its order. Under the new rules, tax is established on the basis of the value of the cadastral property. There are many complaints about this procedure. The commission on contesting the cadastral value, which will be discussed in the article, will help to solve the problems.
Essence
Why are there disagreements on the calculation of the cadastral value of property? Land plots are estimated using the “mass order” method - determining the average price in all cadastral quarters, while not taking into account the features of individual plots: location, soil quality, degree of infrastructure.
Other factors are not taken into account, because of which there are significant differences between market value and cadastral price. Such questions arise during familiarization with the established cadastral value of buildings and structures.
The reason for the discontent in the valuation activity was the inaccuracy of the applied information about specific objects. In case of disagreement with the results of the mass valuation of property, lawmakers can appeal them by contacting a special commission.
Why is the cadastral value required?
There are several situations for which this information may be required. This indicator is necessary to determine the amount of housing tax. It is he who is calculated by the automated cadastre service. The calculation is based on real estate data that were recorded in the cadastre.
But before all real estate transactions were carried out at market and inventory value. The first was formed without state bodies, and the second was not true. That is why they began to use the cadastral value.
Based on this indicator, the amount of fees and taxes associated with the alienation of the premises and its use is established. The cadastral value is also required in case of inheritance of real estate, when registering a mortgage, determining payments for an exchange or gift transaction. This value is variable, usually it gradually increases. If any inaccuracies are found, contact the Rosreestr of Moscow or another city.
Payment
During the calculation of this indicator, the following are taken into account:
- The average cost per 1 square. m
- Year of construction of the facility.
Regional factors are also taken into account. Since property prices differ in one region, the location of the property is important. You can find out more accurate information on this indicator in the Rosreestr of Moscow or another city. The cost of 1 square. m in the capital of Russia may be about 0.5 million rubles, and in small cities - 20-25 thousand rubles.
When deciding on the sale of real estate or obtaining a loan secured by the property, you should know the real price of housing. Therefore, many turn to independent appraisers. Since the cadastral value, although it should be a real price, in practice it is not always the case. The appraiser will determine the market value and issue a conclusion, which must be submitted to the bank or the buyer of the object. But such work is paid.
Tax amount
The tax rate on the cadastral value depends on the amount:
- Up to 10 million rubles - 0.1%.
- 10-20 million - 0.15%.
- 20-50 million - 0.2%.
- 50-300 million - 0.3%.
- From 300 million - 2%.
- Garages - 0.1%.
- Unfinished buildings - 0.3%.
- The rest of the property is 0.5%.
A big burden will be on the owners of luxury real estate. The performance for middle-class property owners and the economy is moderate.
Commission composition
According to the law, commissions on contesting cadastral value are created by Rosreestr. The organization and operation of this apparatus are established by Order of the Ministry of Economic Development of the Russian Federation No. 263 dated 04.05.2012. It operates in all subjects of the Russian Federation constantly.
The decision to create a commission to contest the cadastral value is published in the Internet resources of the regional administration. There, owners are notified of the rules for accepting applications and their consideration. Usually, specialists of departments before receiving applications talk about the nuances of calculating the price of the inventory and the work of the review committee.
The composition of the commissions for contesting the cadastral value includes the following employees:
- Executive authorities.
- Management Rosreestra.
- Department of State Management property.
- SRO appraisers.
The procedure is carried out with the participation of the chairman of the cadastral value dispute committee. The presence of all the necessary specialists will determine the exact indicator.
Who can contact?
Individuals and representatives of institutions can apply to the Rosreestr’s commission to contest the cadastral value if the results of the calculation of the price of the cadastre significantly differ from the expected ones and lead to an increase in property taxes.
They include owners and interested parties, for example, tenants or owners of premises with the right to use land not formalized at the date of assessment. And since the amount of cadastral value determines the value of the plot, the applicant’s interest is justified. The legislation introduced the terms of circulation. This is only possible within six months from the date the assessment results were submitted to the state. cadastre.
The reason for contacting the Rosreestr commission on contesting the cadastral value, in addition to incorrect calculation made on inaccurate information about the technical condition and characteristics of the object, will be the installation of the market value of the object on the date of the cadastral installation. The amount of property tax is determined by the estimated value.
Documents
In order for the dispute to be considered, the following documentation must be prepared:
- Application for contesting the cadastral value.
- Cadastral passport, in which there is information about the subject of the dispute.
- Paper on the right to own the property (copy certified by a notary).
- Documents that serve as confirmation of inaccuracy or inaccuracy of the information used in the calculation. Usually this is technical documentation, where the characteristics of the object are recorded.
- Independent market value report.
- Expert opinion. A document is required when the difference in the sum of the market and cadastral prices is more than 30%.
The report and the expert’s report issued in electronic form are taken into account by the commission for contesting the cadastral value in Moscow or another city in the event that everything is certified by an enhanced qualified electronic signature, because this guarantees the immutability of the data after signing the document.
If there are no applications in the application, they will not accept it. In each region, a designated list of documentation is supplemented. For example, to establish the grounds that led to the dispute, the applicant may submit a request for information about the object. 7 days after the request, a response should be received, which can be used as an application to the application.
How to apply?
Where the cadastral value of the land and buildings is challenged, it is necessary to find out on the site of the administration of the subject. There is information on the functioning of this body. You can submit documents personally at the address or send by mail.
In some regions, a commission is only being formed.But its absence is not a reason for refusing to revise the price of the object. In this case, you must contact the Office of Rosreestra districts. An application to contest the cadastral value of a land plot or object is considered within a month from the date of receipt. This procedure is free.
For 7 days from the registration of the application, the commission shall notify the applicant and the owner (if they are different persons) of the receipt of the application and its acceptance with a date. The notification is sent to the local government of the subject where the disputed object is located.
Holding a meeting
The implementation of the procedure was established by order No. 263. The regulation consists of:
- Mandatory notification of the date, place and time for 5 working days.
- Name of applicant, SNILS (from a private person), company name, registration number, address.
- Location and cadastral number of the object.
- The reasoned grounds that led to the dispute.
- Informative information about SRO appraisers.
The procedure for contesting the cadastral value assumes that a decision is made at the end if 50% of the declared representatives participate in the event. It is submitted after an open vote, where the opinion is expressed only “for” or “against”.
Some experts believe that it is precisely because of this decision-making that members of the commission abuse their rights, since it is in their interests to replenish the budget and not reduce the cost of objects. But now only such a method of resolving disputes and making decisions is legal.
Step by Step Procedure
Challenging the cadastral value of real estate is performed according to the following instructions:
- You must submit an application. Documents are attached to it. To do this, find out where the commission is located.
- Then you need to find out the date of the meeting. With the receipt of documents, a receipt of acceptance is presented. A telephone is also recorded there to track the application and schedule a meeting. The application is considered within a month.
- Then you need to prepare for the meeting of the commission. To do this, determine who will be involved in the protection of rights. You can come by yourself, but another option would be to invite an appraiser or lawyer. Even if option 2 or 3 is chosen, you should go to a meeting, although this is an optional condition if the specialist will work by proxy.
- A meeting day usually goes the same everywhere. 20-30 applicants are going to the corridor on a similar issue. A list of participants is made. The applicants are invited in turn to the hall. During the meeting, a report on the assessment of the characteristics of real estate, legal subtleties is discussed. After discussion, the decision is voiced.
- The decision may be positive or negative. In the first case, the result is written in writing and transferred to the cadastral chamber within a week. Then, after 3-4 weeks, a cadastral passport is created with a new price. In case of refusal, the comments made by the chairman should be eliminated and the documentation filed a second time. It is also possible to appeal the decision in court.
This procedure is carried out in all cases, no matter what the property concerned. Specialists make a decision on the basis of verification of documentation, legislative standards.
Decision
If the application for revision is justified by the incorrectness, inaccuracy or inaccuracy of the information used in the calculation, then one of the solutions should be expected:
- Rejection of the application and use of verified information in the assessment.
- Revision of the cadastral price when confirming the use of inaccurate data.
When submitting an application for revising the cadastral value according to the alternative SRO report on the market price, the commission makes a decision on setting the value of the object on the basis of the cadastre equal to its market indicator. The applicant’s decision is notified within 5 business days.
What to do next?
It should be borne in mind that legal entities cannot submit such an application to a court without appeal to a commission. Controversial points about the cadastral value can be challenged in court only after the commission refuses or if it did not hold the event on time.
If the applicant does not agree with the decision, then he can file a lawsuit. When appealing, the decision of the commission and the reasons for refusal are not considered. The procedure for pre-trial challenging the assessment of real estate objects by cadastre is considered a positive moment, since the use of the method of "mass order" leads to disagreement, and with a direct appeal to the court complicates their work.