At the present moment, the ownership of land by Russian citizens provides for the payment of tax. This fee is considered local, which means it goes to the city budget. The tax base for it is allocated according to the estimated value of land on the 1st day of each new year. But not everyone knows what land tax they should pay. We will deal with this issue below.
The inventory value of land is called the value of the plot, taking into account its depreciation, as well as changes in prices for various construction products.
This land value is set by BTI. In fact, it will differ from the market. It is planned to increase tax collections by determining the price of the cadastral plot as close to market as possible. It will also be tied to her property tax.
It should be borne in mind that individuals are citizens of the Russian Federation, stateless persons and foreigners. And individual entrepreneurs are individuals who have been registered in the prescribed manner. They carry out activities without the formation of a legal entity. In addition, these are private security guards, private notaries, private detectives. But individuals who carry out their entrepreneurial activities, but as individual entrepreneurs are not registered, are not individual entrepreneurs.
Taxpayers are organizations that have switched to the payment of unified social tax.
Also, individual entrepreneurs and organizations that have switched to the simplified tax system and apply it in the prescribed manner are considered taxpayers of land tax.
The taxpayers of the impute for the selected activities are not exempted from paying this type of tax. In this case, land tax is paid by its owners, land users and landowners. These do not include those tenants who pay rent.
The tax base
Keep in mind that land tax on the land of legal entities is calculated for a year from a taxable land area. It includes land plots occupied by constructions and structures, territories that are necessary for their full maintenance, in addition, sanitary and technical zones of objects, if they are not provided to other individuals and organizations for use. The basis for the determination of this area is a document that certifies the ownership, use or ownership of land.
For land plots intended for servicing premises used by various individuals or organizations, land tax is calculated separately for each building that is in their use. This should also be taken into account when calculating the amount.
For plots that are designed to service what is owned by several people, land tax on individuals is charged to all owners regarding the size of their share in these buildings.
For agricultural producers of goods, the division of land into non-agricultural and agricultural is of great importance. In addition, the area of the plots can also be subject to different accounting, which depends on the location, composition and quality, since it is customary to tax all types of territories at different rates, which is also very convenient.
Objects of taxation
Such objects are land plots, their parts, as well as shares (in the case of common property to the site), which are provided to individuals and organizations in ownership, use or possession.
So, the objects of taxation are:
- agricultural land that is provided to citizens for farming (peasant), as well as auxiliary personal farming;
- agricultural land that is provided to production cooperatives, business associations and partnerships, other non-profit and commercial organizations, agricultural educational institutions, divisions of research organizations, in addition to other organizations in the field of protective plantation production, agricultural production, training, research and other related with agriculture;
- agricultural land, which is provided to citizens, as well as their associations especially for livestock, gardening, summer cottage construction and gardening;
- lands of broadcasting, communications, informatics, television used for the activities of organizations in the relevant field;
- lands of energy, industry, communications, transport, which are used for the operation and maintenance of organizations located in the territories of the respective institutions;
- lands for space activities;
- lands of water and forest funds;
- lands of recreational significance that are used and intended for the organization of tourism, recreation, sports and fitness activities of people; they include areas where boarding houses, rest houses, sports and physical education facilities, campsites, tourist camps, tent and stationary tourist camps, tourist parks, tourist children's stations, sports and children's camps, forest parks, and other objects with similar activities are located .
Taxpayers need to remember that they are the owners of all of the above rights to land only after registration. Therefore, the date the individual or organization has rights to the site must be considered the date of making entries in the Unified State Register.
Challenging the value of land
In most regions and regions, often the value of the cadastre of a land plot will be much higher than its value in the market, in other words, it is too high. This is because it is formed on the basis of the average cost of the area in the cadastral quarter, if the location of the site is not taken into account. Due to this, the land tax will be overestimated. The Moscow region is a confirmation of this. This year, having received notifications from the tax, the owners of land in the vicinity of Moscow were unpleasantly surprised, as the amount of tax increased tenfold.
The cost of the area can be challenged by contacting the commission to resolve disputes. The law speaks of 2 reasons for such a review:
- the establishment in relation to the land area of its real value relative to the market at the time of establishment;
- Incorrect information on a specific property.
The first position is optimal because it allows you to save time, in addition, reduce the price of the inventory.
To do this, you must:
- order valuation report from an appraisal company;
- submit a package of necessary documents to the registry office;
- carry out the examination of this report in the company of the appraiser.
In addition to the report, the following documents must be submitted to the registry:
- copies certified by a notary public of documents that certify the right to own land;
- passport of the cadastre of the site.
Land tax: rate, benefits, payment procedure
It is necessary to consider several points, understanding this issue. After the purchase of a land plot, the owner becomes obligated to pay land tax on it. At the same time, pension benefits are accrued regionally.The tax will be paid by persons who own the land in accordance with the right of lifetime ownership, perpetual use or ownership.
This contribution will not be paid in the event that the land becomes the property of an individual in accordance with the right to urgent, but gratuitous use or lease agreement.
Tax rates
At present, the land tax rate is:
1. 0.3% of the cadastre price for the plot for:
- land IZHS;
- agricultural territories;
- land for own farming.
2. 1.5% of the price of the cadastre if the land area is used for other purposes.
However, not all sites are subject to taxation. For example, you can buy a house on land that belongs to settlements. A tax liability will not arise in such a case.
The procedure for calculating and paying tax
The calculation of land tax will be calculated by the tax authorities according to the location of the plot using the formula: tax size = plot size x inventory price x interest rate.
Information on the value of the land plot is displayed on the Russian registry website. After the introduction of your cadastral number, you can find out the price of its cadastre. At the same time, information on all tax rates should be sent to the representative body in that municipality, which includes the site. Immediately after clarifying the indicators, you will only need to calculate the value of this tax.
Separately, we note that if the land is in common joint ownership (the site has several owners), then the price of the cadastre for each owner is calculated relative to the specific share.
In general, each owner is required to pay land tax according to its value, as well as relative to its own share.
Not later than 30 days before the time of payment, each tax authority will independently send a special notice to the payer at the place of registration. It will indicate the tax base, tax amount and the date when this fee is paid. Consequently, it will be quite difficult to miss the deadline for paying land tax. This is very convenient for every person taxed with such a fee.
Land tax payments should not be received before November 1st of each year. In Moscow, for example, land tax should be paid before December 1st.
Land tax benefits
Some categories of persons are represented by the legislation as owners subject to preferential taxation. Land tax will be calculated differently for them. The benefits on it in more detail for each category will be considered below.
Property tax for senior citizens
For this tax, the objects of taxation are residential buildings, apartments, dachas, garages, other premises, structures, shares and structures. At the same time, its amount in the possession of a pensioner exempted from tax does not matter.
If a pensioner owns a share of the property, it will be his tax share that is exempt from the tax. If the property is joint with the spouses, while one of them is not a pensioner, the part to which the second (pensioner) could be entitled to a divorce is exempt from tax, even if in the tax period this property was registered on the first.
Land tax for seniors
In the early 90s, pensioners did not pay this tax. But then this benefit was eliminated. In 2013, every pensioner must pay land tax. Benefits on it will be considered below. It is worth considering that it is charged by the federal tax inspectorates in accordance with legal documents on land.
To determine the size of the fee, you should come to the inspection office with a passport and this document. If there is no paper confirming the right to land on hand, it should first be obtained. In this case, tenants do not pay land tax.
To receive tax from the owner of the land, it is necessary that the municipality include this territory in the land cadastre. In this case, the duty is levied only on its estimated value from the period of inclusion of this plot in the cadastre.
The price of the plot, which is determined in some other way (at the market price, regulatory price, acquisition cost, etc.), is not a tax base. If before a certain date the territory has not yet been included in the cadastre, land tax for pensioners for the period preceding this day cannot be collected as well.
Also, the tax inspectorate may require you to pay tax only for the past three years preceding the notification when it is necessary to pay this fee. So, if in 2014 you received a letter about paying land tax since 2006, you should pay it only for 2013, 2012 and 2011.
Benefits for Senior Citizens
At the federal level, only one category of persons is completely exempted from the land tax - representatives of the indigenous minorities of Siberia, the Far East, and northern regions - regarding the lands that they use to conduct their traditional life, farming and trades (reindeer husbandry, etc.). Consequently, land tax for pensioners in other regions is paid according to federal rates.
Who is exempt from land tax?
It is necessary to take into account the list of citizens exempted from this tax:
- Heroes of the Union;
- Heroes of the Russian Federation;
- the heroes of social labor, in addition, the gentlemen of the Order of Glory, Labor Glory.
Change in the value of the plot per million rubles
The following may apply for this change in the inventory:
- disabled children;
- persons of 1 and 2 disability groups;
- veterans or invalids of the Second World War, including invalids and war veterans;
- persons exposed to radiation as a result of the Mayak disaster and the Chernobyl nuclear power plant, in addition, radioactive waste collection in the Techa River, as well as nuclear tests at the so-called Semipalatinsk test site;
- persons who received or suffered radiation sickness, in other words, all who became disabled as a result of tests and exercises associated with all types of nuclear facilities, including nuclear weapons with space technology;
- former participants of special risk events who have personally participated in testing nuclear and thermonuclear weapons, in the elimination of nuclear accidents on weapons and military facilities;
- one parent or adoptive parent in a large family.
Land tax exemption
You also need to consider the group of persons who are exempted 100% from tax:
- members of those military families who have lost their breadwinner;
- land tax is not levied on persons who are members of large families, where there are 3 or more children who have not yet reached the age of majority, including those taken under guardianship, guardianship, as well as full-time students in educational institutions, regardless their organizational and legal forms, until the moment of graduation, undergoing military service, until that moment until they are 23 years old;
- persons with early retirement pension due to dependency who have all family members living with them and acting as disabled, whose degree of disability is 2 and 3, which may limit their ability to work, in addition, disabled people whose position installed before the beginning of 2004;
- minor children.
Lower land collection
This right has:
- At 25% of the established contribution amount - employees of enterprises financed from the budget at various levels (if both spouses are employees of these enterprises and institutions).
- In the amount of 50% of the established tax - employees of enterprises financed from the budget of the so-called municipal formation.
It should be noted that recently there has been no provision in the form of a reduction in the price of the cadastre of a site.
Property tax
If we consider the transition to such a tax, which provides for the abolition of land, then this measure will make it possible to combine the two specified types of duties for individuals into a common one. It is expected that this will happen at the end of this year.
So, the groups of persons entitled to receive benefits only partially coincide, but also have their own unique differences. Because of this, in order to find out whether one belongs to the category of people entitled to benefits, in addition, to obtain information on the period of submission to the body of tax documents confirming this right, one should contact the municipality related to the location of the site.
