Increasingly, people are pondering the question of who is exempt from paying property tax. What is necessary to know and remember about this for every citizen of the country?
In Russia, tax liabilities cause a lot of trouble. Nevertheless, sometimes you can free yourself from them. Property taxes may not be paid by certain categories of citizens. Next, we will talk in more detail about how to get the appropriate benefit. Who is entitled to it? Where to apply for a real estate tax exemption? 
What is taxed
First you need to understand what objects of taxation will be taken into account in the corresponding payment. Not all property is taken into account when calculating property tax.
Among the objects of taxation in this case are:
- rooms;
- apartments;
- houses;
- cottages;
- garages;
- places for cars;
- immovable single complexes;
- construction in progress;
- constructions and structures.
Shares in the indicated property are also taken into account. But who has the right not to pay the said tax? Under what circumstances?
Payer Categories
Who is exempt from real estate tax? To understand this issue, you need to understand what categories of citizens should pay the state for their property.
Among taxpayers of property taxes, there are:
- all adult citizens with property rights to real estate;
- Organization
- residents of the Russian Federation.
Accordingly, minors can be attributed to those who do not have to pay property tax. But after children reach the age of 18, subject to the availability of property, the benefit is automatically eliminated. 
Federal benefits
Now a little more specific about those who may legally not pay property tax fees. In Russia, this right is reserved for certain categories of the population. There are various benefits - federal and regional.
Let's start with the first. They apply to all cities of Russia. A federal beneficiary is someone who is exempt from paying property tax regardless of the region of residence.
Among these individuals are:
- retirees;
- disabled people (1 or 2 groups);
- Knights of the Order of Glory;
- heroes of the country (including the USSR);
- military personnel who have retired by age if they have 20 years of service;
- military families that have lost a single breadwinner;
- spouses and parents of soldiers who died in the line of duty;
- WWII veterans;
- disabled children;
- people affected by accidents in Chernobyl or at the Mayak nuclear power plant;
- citizens using property for creative activity and as a cultural object;
- owners of farm buildings no more than 50 "squares" located in areas for agricultural, private household plots, summer cottages, gardening, gardening.
This list is exhaustive. These persons are those who are exempt from paying real estate tax on individuals in all regions of the country. 
Local beneficiaries
But there are several more features that must be taken into account without fail. At the regional level, property tax benefits are also established. Some cities completely exempt beneficiaries from payment, and some partially.
The exact list of local beneficiaries must be specified directly in the tax authorities of a particular region. Most often, such persons include:
- large families;
- people in need.
More accurate information is reported in each specific region. Who is exempt from real estate tax in Moscow? Here, the rules allow you to use benefits only at the federal level.
Property Inquiries
Important: you can apply for a tax exemption only in certain circumstances. The owner-beneficiary must comply with several conditions in order for him to have the right to receive bonuses from the state. There are not many of them.
The main requests for tax exempt real estate are as follows:
- the property must be owned by the applicant beneficiary;
- the object of taxation is not used for profit.
No further essential requirements. If the beneficiary does not use real estate as a means of enrichment, he has the right to exemption from property tax payment. 
One owner - several objects
Sometimes there are cases in which a citizen has several apartments or houses. What to do in this case?
It is clear who is exempt from paying property tax in Russia. But this does not mean at all that beneficiaries under no circumstances pay the state. Existence of special rights has certain restrictions.
Everyone who is exempt from paying property tax can exercise their right to a bonus only with respect to one taxable item in each category. What does it mean?
If the beneficiary has several apartments, he can be exempted from paying tax on only one of them. Which one? The state leaves this choice to the owner of the property.
For the "silent"
But what if a citizen owns several units of property of the same type and claims benefits, but the application does not indicate a specific object exempted from payment? Is the privilege burned out?
Not at all. If persons exempted from real estate tax do not indicate the object of taxation in the application, the state will do it for them. You can not worry about this - a citizen will be exempt from property tax with a higher cadastral value. Such rules apply in Russia today. 
Elite objects
What else do you need to know before applying to the tax? It is clear who is exempt from real estate tax. The main innovations in the Tax Code of the Russian Federation established special benefits for all property owners. This is a standard deduction used in calculating a payment. But about him a little later.
First you need to remember that any benefits are not provided for expensive property. Elite real estate is considered objects with a cadastral value of at least 300 million rubles.
What does it mean? Even if the owner belongs to those who are exempt from paying property tax, but at the same time owns elite property, the right to a benefit is taken away from him. You have to pay the full amount of the accrued debt.
About deduction
All citizens-owners of real estate can demand from the state a standard tax deduction for the studied payment. It aims to reduce the tax base in the calculations.
Thus, we can expect a decrease in the cadastral value of property by:
- 10 "squares" - rooms;
- 20 square meters - apartments;
- 50 m2 - houses.
Immovable complexes provide for a deduction of 1 million rubles. No more features are provided. The deduction is due to all owners of the listed objects. Those who are exempt from paying property tax (in St. Petersburg or any other city), if they have several objects from the same category, may request a reduction in the tax base. Thus, it is possible to apply for a tax exemption and a reduction in payment for the second real estate.
Order of registration
How to apply for benefits? What should the one whom the state exempts from real estate taxes do? 
The procedure is simple. It is necessary:
- Write an application for benefits. Tax exemption is voluntary. Tax authorities provide this opportunity only after the owner decides to exercise his right.
- Collect a specific package of papers. Attach documents with copies to the application.
- Submit a written exemption from payment to the tax office. A citizen must contact either the regional department of the Federal Tax Service or the organization at the place of his residence.
That's all. Now it remains only to wait. After checking the documents, the tax authorities will stop sending the appropriate payments to the citizen. If the tax still arrived, you can go to the Federal Tax Service again to find out the reasons for the accruals.
Circulation period
When can a citizen demand exemption from mandatory payments for property? Anytime. A person who has reason to apply for benefits is able to apply for them to the Federal Tax Service when he sees fit. As already mentioned, tax exemptions are indicative.
Nevertheless, some limitations must be kept in mind. To receive benefits this year, you must contact the Federal Tax Service with a request before November 1. Then the tax authorities will immediately begin to realize the rights laid down for the citizen - they will provide either full or partial tax exemption. Otherwise, the changes will begin next year.
About Documents
Pensioners are exempt from real estate tax, as are other federal beneficiaries. This has already been said before. What documents can be useful to a citizen to exercise the granted right? 
The list of requested securities varies depending on the category to which the owner belongs. In general, a citizen is required to:
- statement (original);
- identity card (need a passport);
- a document certifying the citizen's rights to a particular property (extracts, certificates);
- pension certificate (if any);
- military ID (required for men);
- marriage / child birth certificate (for military families);
- disability certificates;
- any other evidence of belonging to a privileged category of citizens.
In fact, everything is not as difficult as it seems. From now on, it is clear who is exempt from paying property tax on individuals. Remembering federal beneficiaries is not so difficult. And you need to ask about regional bonuses in each city of Russia separately. It is possible that in a given region large families may not receive a discount when paying property tax, but a full exemption from it.