Increased property tax. The new property tax will ruin millions of Russians. Additional Moscow benefits
In the near future, citizens will begin to receive notifications with the calculation of property taxes for 2015. Such property, according to the Tax Code, includes a residential building, an apartment, a room, a garage, a single immovable complex (for example, a land plot with outbuildings and a residential building), other buildings and premises. “For the first time, the tax will be applied to parking lots and unfinished housing construction. Residential buildings on land plots, such as dachas, are now classified as residential buildings,” says Ekaterina Leonenkova, head of the tax practice at the Yakovlev & Partners legal group.
The tax is recalculated
This year, for the first time, the tax on the transferred property is calculated based on the higher cadastral value of the object, and not the inventory (BTI value), as before. So far, only in 28 regions of Russia, including Moscow, Tatarstan, Moscow, Nizhny Novgorod, Novosibirsk, Samara regions. Residents of St. Petersburg will start paying tax at the cadastral value from next year - for 2016. In the rest, everything is still the same.
For the first four years from the beginning of the application of the cadastral valuation, the amount of tax will increase gradually (from calculated according to the inventory value to the calculation according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth - 0.8 and will reach a maximum in the fifth year. Now in Moscow, a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative, office, retail buildings and commercial facilities.
According to the Tax Code, the tax rate for residential buildings and premises, objects of unfinished residential construction, garages, outbuildings with an area of up to 50 sq. m on personal land plots is no more than 0.1% of the cadastral valuation. Local authorities can reduce this rate to zero or increase it to a maximum of 3 times. For objects more expensive than 300 million rubles. property tax rate can reach 2%. The exact values of tax rates are set by the region. See the table for current rates for Moscow.
For all citizens there are deductions from the tax, for some - benefits. The cadastral value of the apartment is reduced by the cost of its 20 sq. m, residential building - 50 sq. m, rooms - 10 sq. m. And the cadastral value of a single real estate complex with residential premises is reduced by 1 million rubles.
The owner of several objects of the same type, say apartments or houses, until November 1 can apply for the choice of an object with a deduction - in person or through a personal account on the website of the Federal Tax Service. If this is not done, the inspection itself will choose the most economical option by applying the deduction to the object with the maximum amount of tax.
“If an apartment or house is in the common shared ownership of several citizens, its cadastral value is reduced by the cost of 20 sq. m, and, based on the balance, each owner pays tax in proportion to his share, ”explains Leonenkova.
All pensioners are exempt from paying property tax, but only one object of each type (optional). If, for example, a pensioner owns an apartment, a garden house and a garage, he is completely exempt from paying property tax, a representative of the law firm explains.
How much to pay in rubles
The tax will increase the most for owners of old housing stock, less for modern ones with a fairly high BTI score, Oleg Repchenko, head of the analytical portal irn.ru, believes.
“Even taking into account the reduction coefficients in the transition period and the deduction of 20 square meters. m will have to pay more for owning property than it was before 2015, regardless of the type of property, year of construction, etc.,” says Maria Litinetskaya, managing partner of Metrium Group.
Already now you can find out the preliminary amount of tax on the website of the Federal Tax Service - just indicate the cadastral number of the object. “According to my calculations using the website of the Federal Tax Service, this year the amount of tax, taking into account preferential 20 sq. m and a coefficient of 0.2 increased 3 times compared to last year,” says Tatyana Zatsepina, the owner of a three-room Khrushchev on the outskirts of Moscow: the cadastral value of her apartment was 23 times higher than the inventory. And the tax on a 100-meter apartment near the Timiryazevskaya metro station, one of the employees of Vedomosti, calculated the calculator on the website of the Federal Tax Service, for 1000 rubles. less than last year.
Leonenkova recalls that at the end of 2015, the deadlines for paying property tax were changed, and if before the owner had to pay the tax no later than October 1 of the year following the expired tax period, now it is until December 1.
Count themselves
The tax service is obliged to calculate property tax, as well as send notifications to citizens with the results of calculations. And individuals must pay tax only on the basis of these notifications. “Before receiving a tax notice, an individual is not required to pay property tax,” says Ekaterina Golubeva, Senior Legal Counsel of the FBK Legal Tax Consulting Department.
This year, the Federal Tax Service can send notifications to property tax (as well as land and transport taxes) until November 1 - but not everyone will receive paper notifications by mail. Since June 2016, amendments to the Tax Code have come into force, allowing tax authorities to inform citizens (not entrepreneurs) who have connected their personal account on the website of the tax service, only through this service, without paper notifications. According to the Federal Tax Service, there are already more than 20 million such citizens. Tax notices on paper by mail will no longer be automatically sent to them, only upon request, the Federal Tax Service warns.
If there is also no information about the tax debt in the personal account, the individual himself must inform the tax authority about the presence of real estate and vehicles before December 31. But it should be borne in mind that if a person has at least once received a tax payment notification, it is not necessary to report non-receipt of notifications, Golubeva points out: “The tax authority is not now entitled to fine a citizen for not submitting a report on property. The Federal Tax Service will have such a right from January 1, 2017, and the amount of the fine will be significant - 20% of the unpaid tax amount.”
Reading time: 9 min
Individuals may own various real estate objects, which become the object of taxation and oblige the taxpayer to pay property tax in favor of the budget.
The innovations in the field of legislation and the procedure for calculating this tax that come into force will significantly change the amount of tax payments upwards.
Read on to find out what the apartment tax is, how to calculate it correctly and who is entitled to benefits.
Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.
What is a property tax and what does it depend on?
Property tax must be paid by individuals who own the following real estate:
- garages, parking spaces;
- apartments, houses and rooms;
- unified real estate complexes;
- construction projects in progress;
- on any property listed above.
The most common type of private ownership is an apartment.
On January 1, 2015, the Federal Law No. 284 of December 4, 2014 entered into force, which introduces an additional chapter 32 “Individual property tax” into the Tax Code of the Russian Federation.
As the tax base is established (that is, as close as possible to the market) of the object of taxation owned. Prior to the adoption of regulatory innovations, the inventory cost of the apartment was taken into account in the calculation.
Today, you can find out information about the cadastral value of an apartment on the Internet in several ways:
- if the cadastral number is unknown, then on the Rosreestr website in the appropriate section, the address of the apartment is entered, at which the state cadastral number is displayed;
- if the cadastral number is known, then it must be entered on the website of the tax office and see the cost.
You can additionally clarify the size of the cadastral value of real estate at the MFC and at the cadastral chamber of Rosreestr.
The new rules for calculating the tax on an apartment are applied for each subject of the Russian Federation on an individual basis.
Those regions that did not have time to establish the cadastral value of real estate objects before December 1, 2015 and publicly publish such data in the relevant legislative act, when paying in 2016, will apply the previous calculation scheme.
The tax on a house or apartment is calculated by the tax office at the place of registration of the taxpayer and is received by him in the form of a tax notice containing data on the amount and timing of payment.
Due to the fact that the tax of persons in question is a local tax, the specific rate is determined in each municipality separately. In accordance with the new law, the following restrictions on tax rates have been adopted: 
- no more than 0.1% of the value of the cadastral value of objects of taxation, as well as buildings for household purposes with an area of \u200b\u200bnot more than 50 square meters. m.;
- no more than 2% for a certain list of objects of taxation listed in the Tax Code of the Russian Federation (clauses 7, 10 of article 378), and objects with a value of more than 300 million rubles;
- no more than 0.5% for the rest of the property.
The authorities of some municipalities, such as, for example, Moscow, Crimea, St. Petersburg and others, have the right reduce the tax rate from 0.1% to 0 or, conversely, increase it, but not more than 3 times.
The legislation allows the use of differentiated rates depending on the following parameters:
- Type of taxable object.
- The location of the object.
- Cadastral value.
- The type of territorial zone within which the object of taxation is located.
At the federal level, a deduction is established for apartments in the equivalent of the cost of 20 square meters. m. of this apartment. It is this number of meters that will not be subject to taxation.
If the cadastral value is negative, it is equal to 0 in accordance with the accepted rules.
Municipal authorities are given the right to increase the amount of the tax deduction at their discretion.
Who will be exempt from paying the tax?
The following categories of citizens are exempt from paying the apartment tax in full: 
- invalids of 1, 2 groups;
- heroes of the USSR and the Russian Federation;
- persons awarded the Order of Glory of three degrees;
- WWII veterans;
- members of families who have lost their military breadwinner;
- citizens participating in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
- other categories of individuals established by Article 407 of the Tax Code of the Russian Federation.
Tax incentives are granted in the amount of the entire amount of tax subject to mandatory payment.
The exemption may be granted only in respect of one object of each category of taxable object at the discretion of the taxpayer.
Payment term and rules for calculating apartment tax
With the new procedure for calculating the tax on an apartment, taking into account its cadastral value, the amount paid will be slightly larger compared to the previously used system of calculations. In order to prevent an increase in the tax burden, it was approved that during the first 4 years (after the introduction of new rules in the subject of the Russian Federation), the tax will be calculated according to the formula: 
- H \u003d (H1 - H2) x K + H1,
- where H1 - tax calculated taking into account the inventory value;
- H2 - tax calculated taking into account the cadastral value;
- K is a reduction factor that will gradually provide an annual increase in the tax burden by 20%.
Over the years, the coefficient K varies as follows:
- 0.8 - for the fourth year;
- 0.6 - for the third year;
- 0.4 - for the second year;
- 0.2 - for the first year.
Starting from the fifth year, calculations will be made solely on the basis of the cadastral value of the property.
It is advisable to apply the above formula and calculation on it only when the tax using the cadastral value is ultimately higher than with the inventory value.
For clarity, consider a specific example of calculating the tax on an apartment:
Belyaev A.I. owns an apartment with an area of 44.1 sq. m. and cadastral value of 1463326.03 rubles. Inventory cost - 109749.45 rubles. For the calculation, a rate of 0.1% and a reduction factor of 0.2 will be applied.
The calculation of the apartment tax for 2015 will be made as follows:
- tax deduction amount: 1463326.03/(44.1*20)=1659.1 rubles;
- value H1: 109749.45 * 0.1% = 109.7495 rubles;
- H2 value: (1463326.03-1659.1) * 0.1% = 1461.667 rubles;
- the total amount of tax for 2015, taking into account the reduction factor of 0.2: Н= (1461.667‒109.7495)*0.2+109.7495=380.13 rubles.
As seen, Calculating property taxes is not difficult.
The apartment tax for 2015 must be paid by the owner before 12/1/2016.
At the same time, tax notices in the current year will be received by the owners no later than October 1, 2016.
Into the list of pilot regions where owners will pay property tax 
according to the new scheme, Amur, Vladimir, Pskov, Arkhangelsk, Novgorod, Samara, Ivanovo, Novosibirsk, Magadan, Tver, Sakhalin, Penza, Nizhny Novgorod, Yaroslavl, Ryazan regions, Moscow and the Moscow region, the Republics of Buryatia, Komi, Mordovia, Ingushetia, Udmurtia , Tatarstan, Karachay-Cherkessia, Bashkortostan, Trans-Baikal Territory, Yamal-Nenets and Khanty-Mansi Autonomous Regions.
Starting from August of this year, individuals will gradually receive notifications by mail from the Federal Tax Service. By 2020, all Russian regions will have to pay taxes in accordance with the new rules and legislation.
If the payment deadlines are violated, taxpayers may be charged a fine, the amount of which will be 20% of the debt amount, and also charged for each day of delay (1/300 of the key rate of the Central Bank of the Russian Federation).
It must also be remembered that failure to receive a tax notice in hand does not exempt a citizen from paying property tax.
The new system for calculating the tax on an apartment in 2016 is characterized by an increase in its amount compared to the previously existing one. However, the methods used to support the state to reduce the growth of the tax burden on the population in the form of deductions, benefits and reduction factors will help to significantly reduce the tax burden.
From January 1, 2016, the list of regions in which real estate tax will be calculated not according to the inventory value, as before, but according to the cadastral one, has expanded. The list includes 28 constituent entities of the Russian Federation, including Moscow and the Moscow Region.
As a result of the recalculation, the owners of houses and apartments will pay a much larger amount to the budget than before. Thus, the tax base of a two-room apartment with an area of 54 meters in the Lefortovo district of Moscow will be 9.9 million rubles instead of 584 thousand rubles, i.e. 17 times more. Accordingly, the tax itself will also increase. The first payments will come in July, but the tax rate will increase gradually, on average by 20% per year, and will reach a maximum by 2020.
Realtors note that the increase in the tax rate will primarily affect the owners of expensive real estate. And unprotected segments of the population, such as pensioners, as before, will be exempt from paying tax on property of individuals. However, residents of the “selected” regions are dissatisfied with the innovations, which drew attention Russian President Vladimir Putin.
AiF.ru turned to Director of the Institute of Economics of the Russian Academy of Sciences Ruslan Grinberg with a request to comment on the current situation:
“The scale of the problem is indeed very serious,” he said. “The government's desire to replenish the budget quickly and efficiently by drastically raising the tax rate is understandable. However, it is surprising that there is no understanding of the fact that an increase in payment many times over will become unbearable for a huge number of Russians, and for everyone else it will become a very big burden on the family budget.
The new property tax calculation system relies on cadastral value, which is out of touch with the market and often greatly overestimates real estate, Greenberg believes. The same, in his opinion, can be said about the real estate market in general.
“Can’t it be considered normal that a one-room apartment in New Moscow costs like a good apartment by the sea in Southern Europe? At the same time, according to the law, a cadastral valuation is carried out no more than once every three years, which, in the conditions of economic turbulence in Russia, can lead to the loss of the cadastral value in general, any connection with the market price,” Grinberg explains.
According to him, in order to solve this problem, the government proposes to use a certain method for determining the cadastral value of real estate that is uniform for all regions and to establish an institute of cadastral appraisers in the form of budgetary institutions.
“Without exaggeration, we can say that this topic can become almost the main one in the Duma election campaign. Not surprisingly, many political forces actively oppose the new government measures. By the way, it is curious that consistently against has always been only Sergei Mironov and his Just Russia. The rest - either did not speak out on this issue, or allowed variability in raising the tax, ”he notes. The Socialist-Revolutionaries, in particular, called for a return without conditions to the previous tax calculation scheme based on the inventory value of the object. And this demand, despite its populist overtones, is logical. Why?
“The fact is that the new system for calculating property tax is based on the cadastral value, which is out of touch with the market and often overestimates real estate by orders of magnitude,” states the director of the Institute of the Russian Academy of Sciences.
To solve this problem, the government proposes to use a certain method for determining the cadastral value of real estate that is uniform for all regions and establish an institute of cadastral appraisers in the form of budgetary institutions, Grinberg notes. However, the same “right-wingers” rightly point out that with this initiative, “the Cabinet of Ministers proposes not to relieve citizens, but to load the state apparatus, to spend money on another bureaucratic structure,” explains the director of the Institute of Economics of the Russian Academy of Sciences.
In his opinion, it is difficult to disagree with this approach - the practice of the early zero years, when the Federal State Unitary Enterprise Roszemkadastra-Rosnedvizhimost-Rosreestr was engaged in real estate valuation, cannot be called positive. “Today, it is hardly possible to expect bees to refuse honey, and regional budgets to refuse the possibility of collecting increased taxes,” the economist sums up.
In Russia, notifications have begun to be sent on the payment of personal property tax for 2015 at the cadastral - close to the market - value. This was reported in the Federal Tax Service (FTS).
This year, not all owners of apartments, dachas, houses, garages, bathhouses and other buildings, but only residents of 28 regions, will receive payment cards printed according to the new rules. The rest will introduce a new tax until 2020.
Yes, and in 28 regions they will begin to pay it in full gradually. For this, reduction factors extended over four years were introduced - 0.2, 0.4, 0.6 and 0.8.
In particular, the tax on an apartment of 35 sq. m with a cadastral value of 6.3 million rubles. will amount to 2.7 thousand rubles. But, according to the coefficients, this amount must be paid in full only in 2020. Until then, discounts apply. That is, for 2015 the tax will cost 780 rubles, for 2016 - 1260 rubles, for 2017 - 1740 rubles, for 2018 - 2220 rubles.
The Russians will start paying the full amount from 2020, when the reduction coefficients cease to operate. That is, for 2019 the amount will be 2,700 rubles. The calculations are conditional, since the cadastral value is a variable value, and until 2020, according to the law, it can be recalculated both downward and upward, depending on the economic situation. Municipalities can also change rates.
The cadastral value in the "tax base" column will be indicated taking into account the size of the tax deduction established for all homeowners. For each apartment, this is a tax-free 20 sq. m, for houses - 50 m, for rooms in communal apartments - 10 m. With an area of an apartment of 54 sq. m will be taxed only 34 square meters. meters.
However, the deduction is only for one property. If a person has several apartments, he must choose one for deduction and report this to the tax service before November 1, 2016. If he does not, the Federal Tax Service will apply a deduction to one of them with the maximum amount of tax.
For housing in Moscow (house, apartment) up to 10 million rubles. a rate of 0.1% of the cadastral value was introduced. For apartments from 10 to 20 million rubles. - 0.15%. For expensive real estate, the cadastral value of which exceeds 300 million rubles, the tax will be calculated at a rate of 2%.
Benefits are provided for 15 categories of citizens by federal legislation. Fully exempt from paying property tax, but only one object of each type, pensioners, disabled people of groups I and II, disabled since childhood, Chernobyl victims, owners of creative workshops, as well as owners of buildings with an area of \u200b\u200bno more than 50 square meters. m located on lands for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction. The use of benefits is limited to one object of different types - only one apartment, one house, one cottage, one garage.
At the same time, despite the benefits and the gradual introduction of a tax calculated on the cadastral value, in the first year it will increase by 5-15% depending on the category of housing and tax rates in the regions, the professor, dean of the faculty "Taxes and taxation" told Rossiyskaya Gazeta. Financial University under the Government of the Russian Federation Vadim Zasko.
The president of the Guild of Real Estate Lawyers, lawyer Oleg Sukhov, does not agree with him. Using his personal example, he calculated that the tax on the cadastral value increased by 42 times.
Other experts advised challenging the cadastral value of real estate if it exceeds the market value. You can check whether an error has crept into the initial data by contacting the customer with a request to determine the cadastral value. In the Moscow region, this is the Ministry of the Interior. In the territorial departments of Rosreestr, this information will be specified for each region.
If an error is found, the property valuation indicators will be corrected free of charge and taxes will be recalculated: as part of the work of a special commission under Rosreestr or bypassing it. And if the initial data are confirmed, but there is confidence that the cadastral value exceeds the market value, you will have to go to court, which, of course, will require both time and money.
If your payment at a constant cadastral value has increased by more than 20% this year, there may be an error. In this case, it is better to contact the tax office. At the same time, it is worth considering carefully whether it is necessary to challenge the overestimated cadastral valuation - legal costs are unlikely to be returned to you
It's time to pay taxes. Property owners began to receive letters from the fiscal service. Not everyone has received them yet, but those who received them were surprised to find that the tax had almost doubled.
Property tax, at least in Moscow, for the second year in a row is calculated based on the cadastral valuation. 2016 struck many with the market value of their apartments, which was determined by the city authorities. It turned out that the estimates can differ several times.
An illustrative example is the well-known House on the Embankment overlooking the Kremlin. Its resident Anton told Business FM that the market price per square meter is 500-600 thousand rubles, and according to the cadastral valuation, it is one and a half times more. The tax is under 100 thousand per year. He wanted to sue, but after the story with his neighbor, he did not. The cadastral value can change every year, and each time you have to go to court again, which is very expensive, says Anton.
Anton resident of Moscow “We have a neighbor who ran for deputies. He filed a lawsuit, challenged the cadastral value, and the court lowered the cadastral value by half for sure. But the judge did not award him the costs of the process itself: neither the examination - the cost of the examination is quite high, nor the costs of lawyers themselves, and so on. It turns out that the difference in the amount of taxes does not cover legal costs.”
You can challenge the cadastral value in the commission at Rosreestr. There, radio stations reported that in the first quarter of this year alone, more than 7.5 thousand applications for revision of the cadastral value were submitted - this is more than 21 thousand real estate objects. Approximately 60% are appeals of legal entities, the rest are "physicists". More than half of the applications were approved. But according to judicial statistics for the past year, there were 12,555 such cases in total, and less than 400 of them ended in refusal to meet the requirements.
Business FM columnist Mikhail Safonov, who owns half of the apartment, did not have to dispute the cadastral value - it is quite consistent with the market value. On the other hand, he was quite surprised by the amount of the tax compared to last year, although in absolute terms the amount was still small.
Mikhail Safonov Business FM columnist“Last year, I received a tax of 172 rubles on my rather modest apartment. This made me happy, and with the pride of a real citizen, I went and paid this tax. This year I received a new tax, and it has already amounted to 406 rubles. The amount, of course, is also small, but the fact itself is that the tax has increased by 136%. At the same time, a funny thing: the cadastral value of my apartment, on the contrary, decreased by 400 thousand rubles. I didn’t really understand how the decrease in the cadastral value of an apartment and an increase in tax by almost 2.5 times are interconnected.”
The tax does increase every year, but not by that much. This is some kind of mistake, Denis Litvinov, managing partner of the Commonwealth of Land Lawyers, is sure.
Denis Litvinov Managing Partner of the Commonwealth of Land Lawyers“Various coefficients appear in the calculation formula, including the so-called multiplying coefficient, which increases by 20% annually. This explains the fact that, at a constant cadastral value, the amount of tax for this year has increased compared to the previous year. It is clear that certain failures are possible.
It remains to write letters to the tax office. By 2020, the ratio to the taxable base will be 100%, and then such mistakes can be very costly.
