Tax on an apartment: how to find out the debt?

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

The object for calculating property tax is the real estate of individuals. The Inspectorate annually sends notices to payers. Read more about how the apartment tax is calculated, how to find out the amount of debt, if you do not agree with the numbers on the receipt, read on.

Notice

How do I know if the tax has come to the apartment? Check the receipt in the mailbox from the Federal Tax Service. This document contains the following data:

• billing year;
• information about the property, its location;
• base for calculation;
• ownership share;
• bet;
• number of months of ownership;
• coefficient;
• amount of benefits;
• payable amount.

Correct calculation

Real estate is taxed: a house, an apartment, a dacha, a room, a garage, other structures, a share in the right of common ownership. The basis for the calculation is the data of the inventory value of the object, which are adjusted by the deflator coefficient.

How to find out the amount of tax onan apartment that is owned by several people? In this case, the calculation is carried out in proportion to the shares. For apartments that are in common joint ownership, the base is determined according to the number of owners. Until 2013, data on the inventory value could be obtained from the BTI. Now information about the inventory value is stored in Rosreestr.

Sometimes the tax amounts on the receipt can be inflated. The inspection receives data from the BTI with a delay. Therefore, the figures can be recalculated for no more than three previous years. That is, the amount of tax to be paid in 2015 may include adjustments for 2012-2014. Pen alty on the old recalculated figures is not charged. Do pensioners pay property tax? No. They are exempt from the fee.

Timing

The amount of payment is calculated depending on the number of full months of ownership of the property. If the apartment was purchased during the year, then the fee is charged from the month of registration of the object for the new owner. For the period from January of the current year until the date of sale, the old owner of the property pays the tax on the apartment. How to find out the debt to the tenant of the new building? Such houses are taxed from the next year after their construction. If the property was inherited - from the month of entry into the right of inheritance. If the object is destroyed, the fee is not charged.

How to find out the tax on an apartment via the Internet?

Today, utilities and goods can be paid withoutleaving the house. This saves a lot of time. The tax office also tried to make life easier for the Russians, but ran into problems. Citizens are accustomed to receiving notices from the inspection by mail. They are suspicious of new ways of communication. The second problem is that people often disagree on the amount of the payment.

Departments do not check the data, they only enter them into the database. Mistakes could be made by the owner of the property when filling out the declaration, or by the inspectorate that transmitted the information. In such cases, you need to contact the office of the Federal Tax Service to find out what tax on the apartment should be paid. You can pay off the debt directly through the site of the inspection. The taxpayer's personal account contains a list of all property and the amount of necessary payments, broken down by year. You can print a receipt and pay the tax through a bank or terminal.

New scheme

Until 2016-01-10, most property owners must pay tax on an apartment at the cadastral value. How to find out the amount? The new scheme provides for a reduction in the cadastral value by 10 sq. m. m. for a room, 20 sq. m. - apartments, 50 sq. m. - a residential building. If after applying the deductions the tax base becomes negative, then the amount of the fee is equal to zero.

Several houses, apartments, etc. can be assigned to one payer. If he did not notify the inspection about the object subject to benefits, the employees of the Federal Tax Servicechoose it according to the maximum amount of tax. The federal laws of the capital, St. Petersburg and Sevastopol may provide for additions to the tax calculation procedure. In particular, local authorities can set a zero rate or increase the base maximum three times. It should be noted right away that the new scheme will not operate in all regions. In some regions of Russia, the calculation will be carried out at the inventory cost. This is due to the fact that data on the estimated value is not yet available for all objects.

Bets

How to find out the amount of tax on an apartment? The rates at which the calculation is carried out are established by regulatory enactments. They can be viewed on the FTS website. For residential buildings, premises, complexes, buildings, up to 50 sq. m. tax rates are charged, depending on the (cadastral) estimated value of the object (million rubles):

• up to 10 – 0.1%;
• 10-20 – 0.15%;
• 20-50 – 0.2%;
• 50-300 – 0.3%;
• other objects worth more than 300 million rubles. – 2%.

Garages are taxed at a rate of 0.1%. Residential buildings that are in a state of construction in progress - 0.3%, administrative premises, shopping centers - 2%, all other objects - 0.5%.

Benefits

Do pensioners pay apartment tax? No. They, like disabled people of groups I and II, are exempted from paying the fee calculated according to the new scheme. The legislation separately provides for benefits for objects located on plots in private dacha associations, if their area does not exceed 50 square meters. m. Inspectionwill adjust the tax amount only if the payer notifies of his right before November 1 of the current year. Data are recalculated for a maximum of three previous periods. The table provides a list of federal benefits that do not apply to businesses.

Category of taxpayers	Foundations	Terms of Service
Heroes of the USSR and the Russian Federation, persons with the Order of Glory	order book	For all objects of taxation of all types.
Disabled people of groups I and II	VTEK help	One object of taxation of any type.
Disabled since childhood	certificate of en titlement to benefits
Participants of the Second World War, other military operations
Civilians of the Navy, state security agencies,
Persons eligible for social support (exposed to the consequences of the Chernobyl disaster, exposure to radiation due to the accident at the Mayak plant and dumping of waste into the Techa River, 1957)	special membership card	One object of taxation of each type.
Military personnel with a service life of 20 years or more	certificate of the military unit
Family members of servicemen who lost their breadwinner	pension certificate
Pensioners
Citizens who performed military duty in other countries	certificate of eligibility
Individuals with radiation sickness	certificate of en titlement to benefits
Parents and spouses of fallen soldiers	certificate of death

How do I know if there is a tax on an apartment?

There is a tax calculator on the website of the Federal Tax Service. In a special form, you need to fill in the following fields:

1. Cadastral number.
2. Type and characteristics of the object (area, price).
3. Period of ownership in the current year (in months).
4. Tax deduction (10, 20 and 50 sqm).
5. Private.

After entering all the details on the site, the payment amount will be displayed. Here's how to find out the tax on an apartment at.

Features of calculation for citizens of the capital

The amount of tax for Muscovites is adjusted by increasing the coefficient of the cadastral value of the object. Formula for calculation:

Tax=(K1UK - I2CH)0, 2 + I2CH, where:

• K1=The cadastral value of the object, taking into account the deduction.
• I2=Inventory value of the property.
• SK – Tax rate based on cadastral value.
• CH - Tax rate based on inventory value.

What's the difference

So, the tax can be calculated according to two schemes: based on the cadastral and inventory value. In the first case, only the structure of the building (doors, walls, ceilings, windows) is taken into account. Such an assessment is far from the market price of the object. The cadastral value additionally takes into account parameters such as locationbuildings (in the central or "sleeping areas"), transport accessibility, infrastructure, availability of parking, security, number of floors, etc. The final indicator displays the approximate market value of the object.

Examples

We will calculate the tax on an apartment according to the new scheme. How to find out the debt? The estimated value of the apartment is adjusted for the deduction, and then the resulting value is multiplied by the rate.

50 sq. m. was estimated at the beginning of 2015 at 4,000 thousand rubles. Price per meter - 80 thousand rubles. The cost of the object, taking into account the deduction: 80 x (50 - 20) u003d 2.4 million rubles. The estimated amount of tax at a rate of 0.1% is 2400 rubles.

In order for the burden on citizens to increase gradually, and not abruptly, the legislation provides for a transitional formula, according to which the tax on an apartment will be calculated until 2020. How to find out the amount owed?

Tax=(KD - IN) x K + IN, where

KD - the amount of tax at the cadastral value.

IN - the amount of tax on the inventory value.

K is the reduction factor.

The value of the last indicator will increase. In 2016 it will be 0.2, in 2017 it will change to 0.4, in 2018 it will be 0.6, and in 2019 it will be 0.8.

Let's consider another example.

48 sq. m. as of the beginning of 2015, estimated at the cadastral value of 3.6 million rubles. Price per meter - 75 thousand rubles. Estimated values are:

• according to the new method, taking into account the deduction of 3600 - (75 x20)=2100 million rubles
• according to the old estimate - 300 thousand rubles.

The rates in both calculation options are 0.1%. Calculate the amount of tax:

according to the cadastral value: 2100 × 0, 1%=2.1 thousand rubles.

according to the inventory value: 3000, 1%=0.3 thousand rubles.

Substitute this data into the formula:

((2, 1 - 0, 3) × 0, 2 + 0, 3)=RUB 660

For 2015, the taxpayer will have to pay 660 rubles.

Cadastral value

This indicator is determined during the state assessment by independent experts by decision of the regional authorities. The cost will be recalculated no more than once every 3 years (in Moscow, St. Petersburg and Sevastopol - every two years). Appraisers independently choose the method of calculation. You can find out the cadastral value of the object on the Rosreestr website.

In the GNK section

From the main page you need to go to the "Individuals / Legal Entities" section, then select the "Information from the State Customs Committee", fill out the form (first of all, the fields marked ("!")), send an application. The request will be assigned a number, by which it will then be possible to track the status of its processing. An extract from the State Property Committee is provided later than 5 days after the verification of documents.

Using the portal "Public Cadastral Map"

The desired house, apartment can be found on the map or use the advanced search. For each object, the site provides general information and its characteristics. These reference data cannot be used to compilelegal documents.

In the section "Information on objects online"

Through the service in the "Electronic Services" section, you can get information about the house, apartment of his / her estimated value by the cadastral, established number or address.

Through the portal "Obtaining data from the GKO fund"

This section provides information on the assessment of the object, which was carried out by local governments. To access the information, in the section “Individuals / Legal Entities”, select the item “Obtaining data from the GKO fund”. Next, in a special form, indicate the number of the object and click the "Find" button. As a result, a link with data or an inscription about their absence will be displayed. The report can be downloaded and printed. The information is provided free of charge.

In the office of Rosreestr or MFC

You can request a live cadastral certificate from the State Property Committee. To do this, contact the branch of Rosreestr, MFC or send a request by mail. The data is provided free of charge for 5 days. The application should also indicate the method of obtaining an extract: pick it up yourself or receive it by mail.