From when do you have to pay property taxes?

What is property tax?

This concept, of course, is defined in the Tax Code. But descriptions created in poor clerical language are unlikely to give the user a simple and understandable picture. Therefore, we will make a “translation”.

Property tax is the amount that is payable for each piece of property registered to a person. If there are several owners, then the tax is calculated in proportion to the share of each. For minor owners, parents pay.

Elevators and entrances are classified as common property, no tax is charged on them, residents only pay for maintenance.

Anton Samoilov, head of the legal department of the technology agency Homeapp, answers:

Property tax for individuals is accrued from the moment of state registration of the transfer of ownership, that is, from the date in November 2021, the obligation to pay it falls on the new owner. For 2021 and for the period from January 1 to the transfer date in November, payment must be made by the previous owner. In this case, the payment deadline is no later than December 1, 2019.

As for the amount payable, in the event of termination of ownership, the Tax Code provides for the possibility of calculating the amount of tax during the tax period, taking into account a reduction factor. This coefficient is determined by the ratio of the number of full months during which the property was yours to the total number of months in the tax period, that is, in the year. In your case, the coefficient is 10/12 if the transfer of rights took place before November 15 and 11/12 if after November 15.

What applies to real estate

Now you need to figure out what exactly is considered real estate, according to Russian law. In accordance with the Tax Code, real estate is considered :

• apartment, room in a communal apartment, dormitory;
• a private house;
• residential buildings in areas allocated for individual housing construction, private plots, as well as in the territories of garden plots;
• unfinished buildings;
• garages, boxes, premises, buildings (shops, offices - any stationary objects;
• shares in the above objects.

How is tax calculated?

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Until 2014, there was a tax calculation system in which the inventory value of the object was considered the base unit. It differed significantly from the market price and cadastral value. As a result, for an object worth several million rubles, the owner could pay at the inventory price, as for a building worth 100-200 thousand. Naturally, the state lost huge amounts of money every year.

The transition to a new payment system began back in 2015. Then there was a decision to switch to cadastral value as the base unit. It took more than five years to compile a database of cadastral prices.

Over these years, the state maintained a policy of a smooth transition: so that tax increases would not hit citizens’ wallets sharply. In 2021, relief in the form of reducing coefficients is reserved only for residents of Sevastopol; other citizens of the Russian Federation have successfully completed adaptation and now pay tax at the full cadastral value of property objects.

Calculating cadastral value is a rather complicated process. It involves assessing many parameters, including:

• Address of the object;
• infrastructure of the location area,
• age of the building;
• market value of similar objects, etc.

That is, when assessing, many factors are taken into account, and a house in a remote village without amenities, but with an area of ​​100 square meters, will definitely not cost more than a room in a communal apartment, but in the city center. The frequency of revaluation will be determined by municipalities. For large cities, recalculation of cadastral value is recommended at least once every five years.

Property tax calculation

To calculate the tax, you need to know the cadastral value of the taxable object. You can determine the cadastral value of an apartment (house, land plot) on the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), indicating the cadastral number of the property, and then independently calculate the tax amount using the formula using a calculator.

N = ((KS –KS calculation) x C) - N2) x K + H2 , where

• N – annual amount of property tax;
• KS – cadastral value of the object;
• KSdeduction - the established amount of reduction in cadastral value, calculated according to the formula (KS / S of the object) * S deduction;
• C – tax rate established by the local government;
• N2 – the amount of tax calculated from the inventory value (for 2014);
• K – reduction factor.

Example of calculating property tax

Let's calculate the tax amount for an apartment with a total area of ​​70 square meters. m., located in the city of Lyubertsy in the Krasnaya Gorka area along Pobeda Avenue with a cadastral value of 5 million rubles. The tax amount for 2014, calculated based on the inventory value, is 850 rubles.

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

5,000,000 / 70 sq.m. * 20 sq.m. = 1,428,571.42 rubles;

2. The tax rate for this apartment is 0.1%.

(5,000,000 - 1,428,571.42) * 0.1% = 3,571.42 rubles.

We apply the tax calculation formula taking into account the correction factor:

H = (H1 - H2) x K + H2

Amount of tax payable for 2015 = (3571.42-850)*0.2+850 = 1394.28 rubles

Amount of tax payable for 2021 = (3571.42-850)*0.4+850 = 1938.56 rubles

Amount of tax payable for 2021 = (3571.42-850)*0.6+850 = 2482.85 rubles

Amount of tax payable for 2021 = (3571.42-850)*0.8+850 = 3027.13 rubles

Amount of tax payable for 2021 and subsequent years = 3571.42 rubles.

Formula for calculating tax

A simplified calculation formula looks like this:

N = (B-NV)*D*S.

N – direct tax; NV – tax deduction; B – base value (cadastral value of the object); D – share of ownership; C – rate.

Tax deduction is tax-free square meters of residential property. It applies to all categories of owners and amounts to:

• 50 sq. meters for private houses;
• 20 sq. meters for apartments;
• 10 sq. meters for rooms.

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That is, for example , if the area of ​​the house is 100 square meters. meters, and its cadastral value is 1 million rubles, then the tax for payment is calculated as follows:

1. The cadastral value is divided by the number of square meters. This is how we get the price per square meter. m. In our case, it is equal to 10 thousand rubles. 2. Now we apply the tax deduction: 100 – 50 = 50. 3. We calculate the cost of the area subject to tax: 50 * 10,000 rubles, we get 500 thousand.

The specified amount is multiplied by the ownership share and the stake. As a result, we get the amount of tax to be paid.

IMPORTANT! If the house is less than 50 sq. meters , property tax is not charged on it AT ALL!

The same principle is used to calculate the tax on apartments, rooms and other premises. If you own several objects, the tax deduction applies to only one of them.

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Families with three or more children have the right to reduce the tax base by the cost of:

• 5 sq. m of apartment, unit, room for each child;
• 7 sq. m of a private house or part of it for each child.

Tax calculation procedure

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

When calculating tax based on cadastral value, tax deductions are provided (reduction of cadastral value) by the amount of 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.

The legislation provides that if the deduction is greater than the area of ​​the apartment/house/room, then the tax base is assumed to be zero.

For example, the area of ​​the apartment is 56 square meters. m, tax deduction for the apartment - 20 sq. m, taking into account the tax deduction, only 36 sq. m. will be taxed. m. The room is 15 sq. m. m - only 5 square meters will be taxed. m.

Correction factors

Due to the fact that the amount of tax calculated from the cadastral value is, as a rule, significantly higher than that calculated from the inventory value, correction factors have been established for 5 years, applied when calculating the amount of tax:

• 0.2 – when calculating tax for 2015;
• 0.4 - when calculating tax for 2021;
• 0.6 - when calculating tax for 2021;
• 0.8 - when calculating tax for 2021;

Starting from 2021, the correction factor does not apply.

In this case, the tax amount is calculated using the formula:

H = (H1 - H2) x K + H2, where

N - the amount of tax to be paid;

N1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;

N2 - the amount of tax calculated on the basis of the corresponding inventory value of the taxable object;

K – correction factor.

What is the rate and who sets it

The basic tax rate is established by the Tax Code. It can be increased or decreased by the municipality.

Rates valid in 2021

The calculator for calculating property tax for individuals works on the official website of the Federal Tax Service. To work with it you will need the cadastral number of the property.

Procedure for calculating property tax

Property tax for individuals is calculated directly by the tax authority and sent to citizens and individual entrepreneurs in the form of tax payment notices.
If a citizen and individual entrepreneur does not have a “Taxpayer Personal Account” (hereinafter LKN), the notification will be sent to him by mail in paper form. If an individual has registered and gained access to the LKN, the notification by default will be sent to him in electronic form and will be reflected only in the LKN. In order to receive notifications, as before, in paper form, a citizen must write a statement and indicate that he requests that notifications for payment be sent to him not in LKN but by mail in paper form.

The procedure for calculating tax based on cadastral value must be approved by the relevant legal act of the region. If as of December 1, 2016, this act was not adopted, the tax in the specified region is calculated according to the old procedure, based on the inventory value.

You can find out in what order the tax is calculated in your region on the website of the Federal Tax Service of the Russian Federation by going to the section “Reference information on rates and benefits for property taxes” and indicating in the drop-down lines the subject of the Russian Federation and the municipality in which the property is located:

If the tax notice has not been received, the citizen is obliged to independently contact the tax authority and report the objects of taxation available to him.

Who can avoid paying property taxes?

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A comprehensive list of citizens who are fully or partially exempt from paying property taxes is given in the Tax Code of the Russian Federation. According to official documents, the following categories of owners have the right to benefits:

• pension recipients (pensions assigned for any reason are taken into account);
• disabled people, except for disabled people of the 3rd working group;
• veterans of the Great Patriotic War, the Afghan War;
• military personnel with more than 20 years of service;
• "Chernobyl";
• spouses and parents of military personnel killed in action.

The benefit is of a declarative nature and is provided only for 1 selected object, provided that no business activity is carried out in relation to it.

Director Marat Samitov (Kazan) answers:

In theory, everything is simple: the property tax must be paid by the owner. If you bought an apartment on January 1, 2021, you transfer the notice of tax payment for 2021 to the previous owner of the real estate. However, in practice everything is a little more complicated. The tax period is considered to be a calendar year. From the point of view of the tax authorities, the tax amount must be divided into 12 parts. For example, the new owner became such on July 1, 2021. This means that the previous owner of the property must pay the amount for 6 months, and the amount for the second half of 2021 must be paid by the new owner. In the fall of 2021, the new owner receives a notice to pay property taxes. The document must reflect that he must contribute an amount proportional to the period of his ownership of the property (in the example, this is ½).

Tax authorities may make the following mistakes:

• do not take into account the fact that the owner has changed and send a notice of payment of the full amount to the previous owner;
• do not take into account that the owner changed in the middle of the tax period, and oblige the new owner to pay the amount for the year, and not for 6 months.

Both errors are correctable. Those affected should contact the tax authorities to report that the notices are incorrect. You will need to provide documents confirming the purchase and sale of property and the fact of registration of the property in the name of the new owner. After this, the tax service will amend the data it has and recalculate the tax.