How to calculate land tax? Payment terms, benefits

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

As you know, one of the most important components of the budget of any state is taxes. They are local and national and fill the corresponding budgets. One of the obligatory taxes in the Russian Federation is the land tax. What is it and who is supposed to pay it? Are there land tax benefits for pensioners, disabled people and other categories of citizens? How to correctly calculate the amount of the fee and what does it depend on? Not every Russian knows the answers to all these questions.

Land tax: to whom and why it is assigned

Everyone who owns or uses a plot of land must pay a tax. This collection is called - land. It does not matter whether the owner of the site is an individual, whether he is registered as an individual entrepreneur or the land belongs toorganizations. The rule here is very simple: if you have land, pay the tax. There is only one exception to this rule - if the land plot is leased, then the tax is paid by its actual owner, that is, the landlord. So if you do not have a lease agreement, you simply must know how to calculate land tax. Although this calculation is not too complicated, there are still some nuances in it.

Tax base

To understand how to calculate the land tax, you need to find out exactly which plots should be taxed and who should pay for what, that is, determine your tax base.

Land tax is an annual phenomenon. For businesses, the taxable land area includes:

• areas occupied by buildings and various structures;
• adjacent territories used to support the life of the enterprise;
• technical and sanitary zones of existing facilities.

The basis for determining the total area are documents for the right to use, own or own land.

When establishing the tax base, it is worth remembering: for those plots that are intended to service premises belonging to different owners, the fee is calculated separately for each building.

If the building is in shared ownership, then the land fee is charged in proportion to the share of ownership of each of the owners.

It is quite difficult to calculate land tax for agricultural enterprises. The point is that in thisIn this case, the division of plots into agricultural and non-agricultural is of great importance. In addition, the location of the site, its quality and composition matter - all these parameters affect the tax rate.

What is considered an object of taxation

From the foregoing, we can conclude that land tax for individuals, as well as organizations and enterprises is paid from any land plot (as well as from its share), provided for use, ownership or possession.

The objects of taxation are:

• agricultural land provided to individuals or enterprises for horticulture, animal husbandry, horticulture or summer cottage construction;
• plots provided to citizens for the organization of personal subsidiary plots, as well as peasant (farmer) farmsteads;
• agricultural land provided to business companies, cooperatives, partnerships, as well as other commercial and non-profit enterprises, agricultural educational institutions (universities, technical schools), research organizations, educational and experimental farms;
• areas of the recreational zone used for organizing recreation, sports, cultural and recreational and tourism activities; boarding houses, campsites, holiday homes, tourist parks, camps and children's stations, forest parks and other similar facilities;
• forest and water fund lands;
• areas allocated for energy, communications, industry, transport and other facilities;
• earth,used for the activities of broadcasting and television organizations;
• other areas.

It should be remembered that the date of emergence of rights to a particular plot is considered the moment of registration in the USRR.

Tax rates

First of all, the land tax rate depends on how the land is used.

If the allotment is used for individual housing construction, for its own subsidiary plot or as an agricultural territory, then the amount of land tax will be no more than 0.3% of the cadastral price of the plot. The tax is paid at the same rate for engineering plots, as well as land allocated for the needs of customs, national security and defense.

If the land is used for commercial purposes, the land tax rate automatically rises to 1.5%. In some cases, the fee rate may be less than three tenths of a percent - it depends on the policy of local governments.

Cadastral value of the plot

Since the payment of land tax directly depends on the cadastral valuation, let's look at what it is and where you can find it. The cadastral price of a land plot is determined from the state valuation of the land. Such an assessment is carried out by the municipal authorities in accordance with the law at least once every five years.

It happens like this:

• once every 5 years, the executive bodies of a constituent entity of the Russian Federation decide on the needcadastral valuation;
• then the Department of Rosreestr prepares a list of lands, taking into account the characteristics of each municipality;
• After the final approval of the list, evaluation is carried out;
• information obtained during the assessment is sent back to Rosreestr;
• As information becomes available, the Rosreestr Department publishes information on the cadastral value of land plots on its official website.

How to dispute the value of land

As you already understood, in order to know how to calculate the land tax, you need to know the cost of the site itself and its parameters. However, in practice, it is often possible to encounter the fact that the cadastral value of land exceeds its real market price. The fact is that the cost of the plot is formed on the basis of the average price of the area in the cadastral quarter, while the location of the land itself is not taken into account. Because of this, the amount of tax is unreasonably high.

An example is the Moscow region. Not so long ago, residents of this region faced the fact that the land tax in the Moscow region turned out to be several dozen times higher than in previous periods.

If you are also faced with a similar situation, you need to know that you can dispute the cost of the site by contacting a special commission. There are two reasons for such a revision:

• incorrect information received on a specific object;
• appointment in relation to the land plot of its real value, bringing it to market value.

The last base is optimal, because it allows you to really reduce the price of the inventory.

To dispute the cost of the plot you need:

• order a report on its value from an independent appraisal company;
• prepare the required package of documents and submit it to the registry office;
• to conduct an examination of the report in the appraiser's company;
• submit to the registry department the site passport and certified copies of title documents for it.

Procedure for calculating and paying tax

Calculate the cadastral tax on land, in principle, is not difficult.

In general, the formula looks like this:

ZN=Ks x Sn x K, where:

• ZN - land tax;
• Ks - cadastral value of the allotment;
• Сн - tax rate (from 0.3 to 1.5 depending on the purpose of the site);
• K - coefficient, which shows the ratio of the number of months of land ownership to the total number of months in a year; for example, if you purchased the site 9 months ago, then K=9/12=0.75. If you used the site for the past year, then K=12/12=1.

It is important to remember here that the tax is charged only for the full months of use (ownership) of the land.

If the allotment belongs to you on a shareholding basis, then you must pay the tax in proportion to your share.

Not later than 30 days before the date of payment, the tax service will send a notification to the land tax payer (at the place of registration). This document specifies the amount, tax base andpayment date.

Who is exempt from land tax

You need to know that there are categories of citizens for whom various land tax benefits are provided. The amount of land tax payment is partially reduced for the following population groups:

• Heroes of the Russian Federation;
• Heroes of Socialist Labor, as well as holders of the Order of Glory and Labor Glory;
• Heroes of the Soviet Union;
• family members of service members receiving survivor benefits;
• large families with 3 or more minor children, including those who are studying in educational institutions of any legal form, or who are in the army until they are 23 years old;
• disabled group I or II
• old-age pensioners who are dependent on disabled people of II or III group or persons who received disability before 2004;
• children under the age of majority;
• veterans and disabled veterans of the Second World War and (or) military operations;
• liquidators of the Chernobyl accident and Mayak;
• radiated as a result of the discharge of radioactive waste into Techa and explosions at the Semipalatinsk test site;
• testers of nuclear and thermonuclear weapons;
• persons who received radiation sickness as a result of tests or exercises related to any types of nuclear weapons and installations, including space ones.

For all of the above categories, the land tax per year can be reduced by reducing the cadastral value of the site by an amount not exceeding 10 thousandrubles.

Representatives of the indigenous small-numbered peoples of Siberia and the Far East are completely exempted from paying land fees in relation to those lands that are used for life and agriculture.

Until some time, pensioners were also completely exempted from paying land tax. However, with the adoption in 2005 of the new Tax Code, land tax benefits for pensioners were abolished. Now people of retirement age pay land tax on a general basis.

Partial land tax reduction

There are, however, such categories of citizens who are en titled to partial land tax benefits.

• 25% of the accrued fee are en titled to "knock off" employees of budgetary enterprises of various levels (if both spouses are such employees);
• 50% will be saved by employees of organizations financed by their municipal budget. Also, at the discretion of local governments, small reliefs in the tax burden for pensioners can also be established.

Amendments made in 2015

To know how to calculate the land tax correctly, you just need to follow the annual changes and additions in this area. For example, in 2015, some amendments were made to the Land Tax section of the Tax Code of the Russian Federation. According to article 387 (paragraph 2), for all payers of land tax listed in this chapter, the rate must be determined at the discretion of the municipality. Also, municipal governments determine the procedure and terms for paying the fee.for land.

From the objects of taxation were excluded:

• areas withdrawn or restricted in use;
• land occupied by valuable objects;
• plots that are part of the forest fund;
• lands occupied by state-owned water facilities.

However, the most important change in land tax legislation is that the amount of tax is now tied to the market value of the land. In practice, this means that the fee will increase.

Pen alties

All owners and users of land plots should remember that paying a fee is not a right, but an obligation. Therefore, non-payment, as well as late payment of land tax, entails pen alties.

They are applied immediately after a warning, and if the amount of the debt exceeds 1,500 rubles, the documents will be submitted to the court. In the most critical cases, if the land tax is not paid, the land can be withdrawn from the owner by a court decision.