Cadastral value tax: how to calculate, example. How to find out the cadastral value of a property

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

In 2015, changes were made to the procedure for calculating the tax on property of individuals. It is paid by the owners of residential buildings, apartments to the budget of the municipality at the location of the object. For more information on how to correctly calculate the tax on the cadastral value, read on.

Essence

Cadastral value is the estimated value of housing, which is calculated by independent appraisers. The data obtained is entered into the real estate cadastre. Revaluation is carried out at least once every 3 years, maximum once every 5 years.

Since 2015, the procedure for calculating property tax has changed in Russia. It will be calculated based not on the inventory, but on the cadastral value, which is close to the market value. The more expensive the object is valued, the more tax will have to be paid to its owner. That is, the amount of the fee will change quite often depending on the situation on the market.

How tax for 2015 is calculatedyear?

All calculations are carried out by the IFTS, and then a notification is sent to the place of residence of the owner of the property. Since 2015, calculations have been carried out based on the cadastral (market) value of the object. Subjects that did not have time to approve the estimated value of objects and provide a legal act before December 31, 2015, will have to calculate the amount of the fee based on the inventory value. A full transition to the new calculation scheme will be made before 2020.

Objects of taxation:

• residential buildings, premises;
• buildings up to 49.99 sq. m, intended for housekeeping;
• garages;
• Unfinished construction to be used as a residential building.

Property tax at the cadastral value is paid by the owner of the object.

Algorithm

The new cadastral value tax is calculated using the following formula:

Hc=(Cadastral Value - Deduction) x Share x Rate.

The amount of the inventory cost fee is calculated differently:

Ni=Inven. Cost x Share x Rate.

In the case of objects that were sold or bought during the reporting period, the calculated tax amount is adjusted by a special coefficient. It is determined by the ratio of the months of ownership of the property to the number of calendar months in a year. If the purchase and sale transaction was executed on April 15, then for the seller the basis for calculating the amount of the fee will be 4, and for the buyer - 9.

Transition period

In order to reduce the tax burden, a special transitional calculation procedure was developed, stretched for 4 years. During this period, the tax rate will be adjusted by a special coefficient: 0, 2 - in the 1st year; 0, 4 - in the 2nd year; 0, 6 - in the 3rd year; 0, 8 - in the 4th year. The transitional scheme is applied only if the property tax at the cadastral value exceeds the last amount of the tax calculated at the inventory value. The table below shows examples of calculating property tax in the form of an apartment.

Initial data	Example 1	Example 2
Cadastral value, RUB mln	13, 00	8, 00
Bid	0, 15%	0, 10%
Area, m	101, 8	58, 9
Tax amount in 2014, RUB	9840	7958
Deduction (20 sqm)	2554028 (13000000 /101, 8 x 20)	2716468 (8000000 / 58, 9 x 20)
Tax base, rub.	10445972 (13000000 - 2554028)	5283532 (8000000 - 2716468)
New tax amount	15668 (10445972 x 0.15%)	5283 (5283532 x 0.1%)
Tax amount, rub.	11005 ((15668 - 9840) x 0, 2 + 9840))	5283

Examples of tax calculation clearly show how the exemption is applied.

Bets

The amount of tax payable to the budget directly depends on the appraised value of the object. The table below shows tax rates.

Cadastral value (million rubles)	Bid
Houses and buildings
to 10	0, 10%
10-20	0, 15%
20-50	0, 20%
50-300	0, 30%
From 300	2, 00 %
Garage	0, 10%
Projects in progress	0, 30%
Other objects	0, 50%

Property belonging to an apartment building is not subject to taxation.

How to find out the cadastral value of a property? You can make a request to the Federal State Registration Service or look at the official website of Rosreestr in the "Electronic Services" section.

Deductions

The tax base is calculated for each object minus the costsome amount of area.

Object view	Deduction, sq. m
Apartment	20
Room	10
Residential building	50
Single complex with one living space	1 million rubles

Benefits

There is a list of citizens who do not pay tax on the cadastral value. These include:

• pensioners;
• representatives of creative professions;
• disabled people of groups I and II;
• owners of outbuildings up to 49.99 sq. m, located on land provided for personal farming, gardening, individual construction.

The exemption does not apply to objects used in business activities and to apartments that are private property.

Purchase and sale of real estate

Most real estate transactions are carried out at a reduced price. Apartments with a market value of 16 million rubles, according to the documents, are being sold for 1 million rubles. There are few people willing to pay large sums of tax to the state. Reducing the cost of the object made it possible to achieve the goal. To break this vicious circle, amendments were made to the Tax Code in 2014. The new tax on the sold property of individuals is calculated according to the larger of the values: the contract price or the cadastral value, adjusted for the deductiblecoefficient 0, 7. This value is equal to the income from the sale of the object.

Example 1

In 2015, real estate was sold at a contractual price of 0.999 million rubles. The cadastral value of the object is 5.4 million rubles, and the adjusted value is 3.78 million rubles. Since the deal was made in 2015, the fee will be paid based on the contract price. It does not matter on what basis the property was received.

Amendments to the law

The cadastral value tax on the sale of property applies to objects received in ownership since 2016. The basis for the transfer of ownership does not matter. The taxpayer can buy, inherit or donate, build a property. The countdown starts from the date of making entries in the state register. For objects purchased before 2016-01-01, the old tax calculation procedure is applied.

Example 2

The ownership of the apartment was received by the owner in 2016. A few months later he decided to sell it. The estimated value of the object is 4.5 million rubles, and the adjusted value is 3.15 million rubles.

Option 1. The contract specifies the transaction price of 4.9 million rubles. Since the contract value is greater than the cadastral value, it will be accepted for tax calculation.

Option 2. The contract specifies the transaction price of 0.999 million rubles. In this case, it will be necessary to calculate the property tax at the cadastral value, since it is more than the contractual value.

Equity

If the taxpayerowns only a part of the property, then the calculation will be carried out according to the following algorithm:

• The tax amount is calculated according to the standard scheme, taking into account the provided deduction.
• The calculated cost is divided by the area of the apartment to determine the cadastral value of one meter.
• The resulting value is multiplied by the number of meters that belong to a particular taxpayer.
• The calculated value is multiplied by a reduction factor if the property was purchased in the middle of the tax period.

This taxation practice is valid all over the world, but in European countries the tax rates are higher. In France, property tax is 50% of local budget revenues, in the US - 70%, in the UK - all 100%. The previous taxation regime provided no more than 20% of revenues to the RF budget.

Notice

Receipts for payment of the amount of the fee will be sent to residents from April to November 2016. In the absence of such, the taxpayer is obliged to independently notify the IFTS of the presence of the object. Copies of documents on the right of ownership must be attached to the application and submitted to the Federal Tax Service by December 31 of the next year. For example, if an apartment was purchased in 2015, then the reporting deadline is 12/31/16. Until 10/18/16, notifications of the payment amount were also sent electronically to the "Personal Account" on the website of the Federal Tax Service.

Timing

Payment of property tax must be made before December 1 for allregions of Russia. In case of violation of the deadlines, the payer faces a fine of 20% of the amount of the fee, as well as the accrual of pen alties at 1/300 of the rate of the Bank of Russia. So failure to receive a notice does not exempt from non-payment of tax.

Electronic payments

You can also pay tax at the cadastral value through the service on the website of the Federal Tax Service. To do this, you need to fill in the details in a special form (full name, TIN), indicate the type of tax, location of property and the amount of payment.

The service will generate a receipt that can be paid at a bank branch. You can also select one of the credit institutions directly on the site and go to the bank's website to make a payment.

Overestimation

Determining the property tax at the cadastral value will lead to an increase in payments. The valuation of the property often turns out to be even higher than the market price. Lawyers recommend going to court and challenging the expert assessment. Owners of elite apartments who inherited property suffer the most from the new tax calculation rules.

Cadastral value tax on a three-room "stalinka" with an area of 65 square meters. m by 2020 will grow to 50 thousand rubles. Peer review was carried out even before the crisis. Therefore, today it exceeds even the market value of real estate. This is especially pronounced in regions other than Moscow. The assessment was carried out by government agencies that are interested in increasing the tax base. It is not surprising that in 2015 alone there were 7.6 thousand people who wanted to challenge it. Bythe court decision managed to reduce the assessment by 40–70%.

Judicial challenge

Five years from the date of entering data into the state register are allocated to contest the cost. The first step is to write an application to the commission at the territorial department of Rosreestr. The basis for its submission may be:

• unreliable information about the object;
• Incorrect determination of market value.

A month is allocated for consideration of the application. If it is rejected, the court should be contacted. First you need to prepare a statement of claim and indicate a specific requirement: establish a market value for the object or change the cadastral valuation in connection with the identification of inaccurate data. In any case, the decision of the commission will not be considered by the court.

If the cadastral value by cadastral number is still changed downwards, then the recalculation will be carried out from January 1 of the year in which the application was considered, but not earlier than the date of the last assessment. It is also advisable to independently notify the tax authorities of the decision of the court or commission and provide supporting documents. Another question…

…is it worth challenging?

Property tax on cadastral value is now calculated in the capital region in the following ratio: 0.3% of the cost of the site and 0.1-0.3% of the cost of the premises. Before going to court, you need to make sure that the amount of the fee is really overpriced.

How to find out the cadastral valueproperty? The first step is to contact the Federal Cadastral Chamber, get a certificate and a passport. In parallel, you need to order a report from a professional appraiser to determine the market value. A positive opinion of the SRO must be attached to the document, which indicates that the submitted report complies with the law. If the cadastral value according to the cadastral number is at least 30% higher, you can go to court.

The respondent should be the Federal Cadastral Chamber. The appraiser's report and the conclusion of the SRO should be attached to the application. The most difficult thing is to prove the violation of the applicant's rights. This may be the difference in the amount of tax transferred.

If the difference in the calculations is less than 30%, then a forensic examination will be appointed to determine the price. Therefore, you should determine in advance the range of companies that you can offer in the course of the proceedings. If a positive decision is made, it will be possible to reduce the amount of the fee already for the year in which the application was submitted and considered.

Issue price

- Certificate from the cadastral passport - 600 rubles

- Appraiser - at least 80 thousand rubles.

- Conclusion of SRO – 20 thousand rubles.

- Forensic examination - 80 thousand rubles.

- Legal services - at least 70 thousand rubles.

- State duty - 6.5 thousand rubles. (including shipping costs).

- The total amount of expenses is at least 257 thousand rubles.

Through the court, you can shift these costs to the defendant, but first you have to spend money yourself. That is, it makes sense to reduce the cadastral value ifit is approaching 45 million rubles. and, most likely, overestimated by 2 times. In this case, the process will pay off in a few years.

Land tax at cadastral value in 2016

The fee is paid by persons who own land by right of ownership for permanent or lifetime use. The tax amount is calculated according to the following algorithm:

Zn \u003d Ks x UD x St x Kv, where:

• Ks - cadastral value of the site.
• UD - share in the ownership of the site.
• St – tax rate.
• Kv - land ownership ratio (applied in the year of purchase or sale of the object).

Let's consider an example. Suppose a citizen owns a plot in the capital, the cadastral value of which is 2,400 thousand rubles. For such an object, a tax rate of 0.3% is provided. The amount of the fee payable is: 2400 x 0.3: 100=7.2 thousand rubles.

Assume that the taxpayer only owned the property for 3 months of the year. Then the amount of the fee would be calculated differently:

2400 x 0.3/100 x (3:12)=1.8 thousand rubles.

The amount of the fee payable to the budget is calculated by the Federal Tax Service. A notification is sent to individuals at the place of residence, which contains information on the amount of the fee and the timing of its payment. If the taxpayer has not received a notification, he is obliged to independently notify the Federal Tax Service of the availability of a land plot and provide documents for ownership.