What is the difference between the cadastral value and the inventory value. The difference between cadastral and inventory value

Starting January 1, 2015, changes regarding the property tax of Russian citizens come into effect. It will be calculated based on the cadastral value of the property. An inventory assessment is currently being used for these purposes. It is carried out by the BTI. What is the difference between cadastral value and inventory? How much money will Russian citizens have to pay?

Real estate assessment: inventory, cadastral value

The Bureau of Technical Inventory calculates based on the cost of materials used, and also takes into account depreciation. Therefore, the inventory value of the object is far from the present. The cadastral takes into account other factors - from the prestige of the house and its location to the floor and the level of comfort. That is, it maximally matches the market price. It is this indicator that will be taken into account when calculating the amount of tax. This is the difference between the cadastral value and the inventory value.

Changes

The increase in payments will primarily be felt by owners of old apartments. Due to inflation, the cost of such housing is close to zero. Therefore, their owners in previous years contributed symbolic amounts in the form of tax. Changes in the legislation will not create problems for the owners of new apartments. They are already using cadastral valuation real estate tax. The inventory cost of housing in a new building is close to market.

Cadastral valuation was carried out in 2012. Its results came into force on 01.01.2013 and will last at least until the end of 2015. According to the rules, an assessment should be carried out no more than once every three years, but at least once every five years. All about the inventory and cadastral value of a particular object can be viewed on the website of Rosreestr.

Payment

According to the Tax Code, when calculating the amount of tax, the value of 20 sq. m total area of ​​the object. For a communal apartment, this figure is 10 square meters. m, and in a private house - 50 square meters. m. It does not matter how many buildings a person owns. One deduction relies on one object. If two people live in the apartment, then he can split the “free” meters in half.

The algorithm for calculating the amount of tax:

1. Find out the cadastral value of your property (apartments, villas, houses, garages, etc.) on the Rosreestr website. On the main page of the web resource there is a section "Electronic Services". In it you need to select the item "Reference information on the property", enter the address of the apartment or its cadastral number. In the first case, the search option "GKN" should be indicated in the top line.
2. Find out the cost of 1 square. m, dividing the amount received by the area of ​​the apartment.
3. Reduce the area by the size of the "free" squares. This will be the "tax base."
4. Multiply the result by the tax rate of 0.1%.

Calculation Examples

The area of ​​the two-room apartment is 60 square meters. m. The inventory value of the facility is one and a half million rubles. According to the old scheme, the tax was calculated as follows: 1.5 x 0.75% = 11,250 rubles. (H2). According to the new scheme, the calculation will be carried out as follows:

• 9.54 million rubles. - cadastral value;
• 159 thousand rubles - the cost of one square. m;
• 159 x 20 = 3.18 million rubles. - deduction for "free" meters;
• 9.54 - 3.18 = 6.36 million rubles. - the tax base;
• 6.36 x 0.1% = 6360 rubles. - the amount of tax at the rate of 0.1% (H1).

We consider the tax according to the formula:

Н = (Н1 - Н2) x К + Н2, where К = 0.2 in the first tax period (20% of the total tax amount).

Total: N = (6.36 - 11.25) x 0.2 +11.25 = 10.3 rubles.

It turns out that the amount of tax that will need to be paid in 2015 is lower than the current one. But this is only in the first year. Then the coefficient will increase. And the amount is to decline. But after revising the value of the tax amount will increase. The first and last revaluation took place in 2012. The next one will be no later than 2017.

Cadastral value: fair value

According to the new algorithm, much more factors will influence the price of the property. Previously, only wear was considered. Now this list has expanded:

• location
• area of ​​the object;
• used material in the building;
• year of construction of the building;
• proximity to water bodies;
• distance to the nearest center of the subject of the Russian Federation;
• market prices for the property;
• distance to the railway station, platform, station;
• other important pricing factors in the region.

Now you know the difference between cadastral and inventory values.

How much do you have to pay

Citizens of Russia will receive receipts with new tax figures in 2016 with data for 2015. In order not to plunge people into shock immediately, they decided to increase the increase gradually. In 2016, Russians will pay only one fifth of the new amount. Annually 20% will be added to it. Since 2020, the tax will have to be paid in full.

What is the difference between cadastral value and inventory? It will be calculated by the appraiser. Therefore, in many areas, experts have already estimated the approximate figures of expenses. So, the owners of the three-room "Brezhnevka" area of ​​58 square meters. m in the area of ​​the fork in the road will have to pay an amount six times the current. The costs of the owners of one-room apartments with similar conditions will grow 3 times. And the owners of "Stalinok" should prepare for an 8-fold increase in the amount of tax. At the same time, the estimated cost of housing in one entrance may differ, since the floor and layout will be taken into account in the calculations. This is another answer to the question of how the cadastral value differs from the inventory value.

The benefit remains

After changing the settlement procedure, previously existing benefits are saved, but they will now act according to a different algorithm. The tax rebate will only apply to one property. If a pensioner owns an apartment, a garage and a summer house, then he must independently choose the property for a preferential tax deduction. The inspection must be notified of its decision by November 1 of this year. If this information does not come from a person, then employees of the state agency will choose the object on their own. A deduction will be made on property with the highest cadastral value. The list of beneficiaries is very long: pensioners, disabled people of I and II groups, war veterans, Chernobyl victims, large families (four or more children under the age of 18). As for the objects, the cost of which exceeds 2 million rubles, a tax rate of 2% will be applied here.

Feasibility of Innovation

Property tax should guarantee constant income (since it does not depend on the situation) and replenish federal budgets (this is especially true for subsidized Russia). In 2013, at his expense, the state budget replenished by 22.3 billion rubles. This is a very small amount.

As for the principle of fairness of estimates, the situation here is even more interesting. The inventory estimate that was used in the calculation tax base earlier, many times lower than this. From this point of view, apartments in the center of the capital with a market value of 50-10 million rubles. estimated at 1 million rubles. Their owners pay tax in the range of 200 - 7.5 thousand rubles. respectively. And homeowners in a new building on the outskirts of Moscow have to annually pay more than 8 thousand rubles to the budget, because, according to BTI, the price of an apartment exceeds 1 million rubles. See how the inventory value differs from the cadastral? Innovations will affect primarily the owners of old apartments in the center of Moscow.Cadastral valuation of such objects may be 10 times higher than investment. Owners of old houses in prestigious areas of the capital (without benefits) will have to pay more. Their tax amount can reach up to 50,000 rubles. But such citizens already pay almost the same for vehicles. Owners of new buildings should not worry. Their tax amount will not change much. But there are only 10% of such owners in the capital. Another 2 million Muscovites fall into the category of beneficiaries.

According to preliminary estimates, this tax, if an effective administration system is built, can increase the amount of revenues to the Moscow budget by 3-5 times. In monetary terms, this is more than 11 billion rubles.

Conclusion

Since 2016, Russians will have to pay real estate tax based on the cadastral value of the property. Currently used inventory. The new assessment takes into account a greater number of factors: from the location and level of comfort to the distance from the object to the transport fork. At the same time, the results of the assessment of apartments in one entrance will differ, since the layout and number of storeys are different. That's the difference between the inventory value from the cadastral. How will these changes affect the amount of tax paid? Differently. Owners of apartments in new buildings can not worry. Their total costs will not change. But homeowners in the center of the capital and in prestigious areas of other cities should prepare for a significant increase in the amount of tax. Costs can increase up to 10 times. Similar tax amounts are now paid by owners of expensive vehicles. Preferential categories of citizens can choose only one object for deduction. For other citizens, the amount of expenses can grow three times.