Property taxes for 2019 have undergone major changes. The reason was the fact that the estimated value taken as a basis does not reflect the real value of the object. Previously, the amount of tax was determined by the price indicated by the BTI.
But after analyzing the situation on the real estate market, the legislator came to the conclusion that the budget does not receive an impressive amount. It was the increase in budget funds that became the reason for making fundamental changes in the formation of property taxes for citizens.
The pilot version has already passed its stages. Based on the conclusions drawn from the results of the study, citizens are offered the option of a painless transition to a new taxation format.
Until this year, real estate tax was based on the value declared according to the BTI. The inventory assessment took into account certain factors from which the rate was formed:
- year of construction;
- type of floors and type of structures;
- costs of construction materials and work.
However, as a result, the cost was critically far from the real market price. It turned out that the budget treasury received deductions from only part of the cost. In this case, calculations were made precisely at the market price. At the exit, conditions were created in order to successfully carry out various manipulations with real estate.
For this reason, changes were made, and now only the cadastral valuation is accepted as the initial, defining value. The cadastral value includes all factors that influence the market price. Therefore, it is this value that is considered to maximally reflect the actual value. The assessment includes many indicators, in addition to those taken into account according to the BTI:
- location;
- the development of the area itself and the place where the house is located;
- availability of local attractions and cultural values;
- presence of parking, security, surveillance.
That is, each indicator is taken into account when calculating the cost. The cadastral valuation is updated once every five years. This is stipulated by law.
Basics of the new reform
The reform in the tax rate, implemented in full force, will affect any real estate, and also applies to the second apartment in the property. The essence of the changes is to make real estate transactions and operations extremely transparent. Too much material money goes into the pockets of scammers, when they should be working for the benefit of the citizens of their country.
Since the difference between the BTI assessment and the cadastral assessment is significant, the new law provides for a more lenient regime for increases. Innovations are divided into 5 stages with a gradual increase in property tax.
In order not to collapse the situation and lead to a financial crisis for citizens, the tax will increase once a year by 20%. After five years, the increase must be terminated as it has reached the end point.
Such caution is necessary because if the tax on a privatized apartment is introduced in full, the amount will turn out to be unaffordable. Even for people with above-average income, this size will cause serious damage to their material and economic situation. A gradual increase will not cause resonance.
What you need to pay for
It should be noted that the tax in each region will be different. So, in both capitals it will be the highest because these cities have a different standard of living.
However, the law established a framework beyond which calculations cannot be made: 0.1% of the final cadastral value of the property. Again, Moscow and St. Petersburg fell into the exclusion zone for the “corridor”. Cities of particular richness and increased comfort, for them the rate may be higher.
According to the new law, not only residential apartments and households are subject to taxation. Now you will have to pay for those objects that are under construction. The tax is also provided for those complexes where there are residential areas. Attention is drawn to outbuildings up to 50 m in size on plots that are intended for construction and running your own household.
Garden buildings, including residential buildings, also fall under the category of taxable real estate. However, according to the law, not all garden houses will be subject to the tax, since there are restrictions on area.
If you own several residential properties, the tax may be levied in total. However, a tax deduction may already apply here. That is, when owning multiple real estate, it is necessary to make separate clarifications before making payment.
Regions are given the right to independently set the tax rate for each region. Also, management authorities independently establish categories for preferential charges.
Detailed lecture on property taxes:
Preferential categories
However, the legislator understands that even a gentle increase in the tax rate will hit the weakest and most vulnerable categories of people. Therefore, concessions are provided up to complete tax exemption for:
- disabled people of groups 1-2;
- low-income families;
- WWII veterans;
- pensioners.
For benefit groups, a standard has been introduced in the form of mandatory footage to be deducted from the main area:
- rooms - 10 m;
- apartments - 20 m;
- private houses - 50 m.
The calculation is extremely simple: the standard is subtracted from the total area. And only after that the rate is calculated on the remaining footage. So, if a veteran owns an apartment of 30 m2, then he calculates it like this: 30 m2 - 20 m2 = 10 m2. It is for these 10 m2 that the owner will be required to pay tax. If, after subtraction, a complete zero remains, no tax is paid.
The new law made many changes, affecting the minimum tenure period. However, each change is accompanied by amendments and reservations in order to preserve the rights of each owner.
Property tax is calculated differently from January 1, 2015. A section has appeared in the legislation that outlines the objects of taxation and a new calculation of real estate tax, based on the cadastral value of it. Now the fiscal tax directly depends on this price; the higher it is, the higher it is.
The new calculation of fees to the state treasury is being introduced gradually, after the cadastral value is finally calculated. Cadastral valuation replaces inventory value.
Type of property for which you will have to pay
Property tax according to cadastral valuation will have to be paid for the following real estate:
- any living space (room, apartment, house);
- garage and car parking;
- premises housing studios, workshops, private museums, libraries, galleries, etc.;
- small buildings (no more than 50 m2) for economic purposes, which are built on owned land.
Country houses are not included in the tax list, but residential premises built on the owner’s land are subject to tax.
Cadastral price
Before calculating real estate tax, you need to know what the cadastral price is. This is the market value of the premises, which is determined by the Cadastral Chamber. Today, in order to calculate property taxes, all homeowners need to know it. This is not a constant value; it is recalculated every three years, and in two capitals this period has been reduced to two years.
The cadastral price directly depends on fluctuations in the real estate market. So, if a metro station is built with a residential building, then the apartment in it will become more expensive, which means that the fiscal tax will also increase. When the property owner is not satisfied with the new price, he can go to court or the commission for cadastral conflicts and appeal against the increase in value.
We find out the cadastral value of real estate
Any owner can obtain information about the cadastral value of an apartment either by contacting Rosreestr branches, the addresses of which are on the website, or by ordering an extract online or at the MFC. These services are absolutely free. Rosreestr sends documents certified by seals by mail. If you only need informational information, you can order an extract by email.
If you do not have a cadastral valuation number, then you need to go to the Rosreestr page and fill out the address fields. The object number will appear in the window that opens. By clicking on the address highlighted in blue, you will find out the cost of cadastral valuation for residential premises. Video instruction:
For new, recently built properties, you need to call a specialist who will evaluate the property and issue a technician. passport and cadastral plan. After this, the owner requests the value, which is recorded in the assessment report, which helps to calculate the tax based on the cadastral value.
Property tax benefits
The legislation defines persons who are granted benefits in paying fees on owned apartments and other property. These include the following categories of citizens:
- heroes of the Soviet Union;
- WWII veterans;
- persons with disabilities of the first and second groups;
- retired people;
- liquidators of the Chernobyl disaster.
But all these persons can receive preferential benefits for only one piece of property. They choose either an apartment, or a garage, or an outbuilding. The owners themselves decide what is more profitable for them not to impose a fiscal tax. If there is still property available, then the tax is paid in full. This is done so that the relatives of the beneficiary do not divert the property from necessary payments by transferring it to him.
There are tax deductions for all taxpayers. There are different benefits for different properties. You will not have to pay property tax for individuals on the following square meters of housing:
- 10 m 2 rooms;
- 20 m 2 apartments;
- 50 m2 house.
Regional governments can independently decide who to provide benefits for deductions. In some areas, beneficiaries include citizens who have three or more children.
Tax rate
A little about how to calculate apartment tax based on cadastral value at a three-level rate. 0.1% is paid by the owners of apartments, their own houses, garages, car spaces and unfinished objects. A tax amount of 0.5% will have to be paid by owners of non-residential properties (studios, workshops, hairdressers, etc.), and owners of luxury housing will pay a 2% tax on property at the cadastral value. Elite property includes premises valued at more than twenty million rubles. Municipal authorities have the right to increase or decrease the coefficient.
How to calculate tax
A few words about how to calculate tax based on cadastral value. There is a “Tax calculator” on the website of the Federal Tax Service of Russia and you can use it to calculate the amount of the fee. If you carefully read the tips, it will be very easy to do. All data to be filled out must be copied from the “Reference Information” of Rosreestr, where you found out the cadastral price of housing, directly into the property tax calculator. If you wish, you can do this yourself. Let's look at this with examples.
First example: apartment
There is a one-room apartment of 30 m2. It is owned by the owner P.P. Perov. He has no other property. The apartment was valued at 150 thousand rubles. From this cost we subtract 20 m2. We multiply 10 m2 by the cadastral value and get 1 million 500 thousand rubles. From this amount you must pay a fee of 1 thousand 500 rubles every year. Before the adoption of the new law, only the inventory value of the apartment was taken into account. After the introduction of the latest estimates, fees have risen quite significantly.
Second example: room
Soboleva T.I. owns a share in the apartment - a room of 15 m2 in an apartment of 40 m2. How to calculate the tax on the share based on the cadastral value in this case? Tax deduction is given for 20 m2 of residential premises. Soboleva owns the apartment jointly with another person. The fee is levied on 20 m2 of housing, this amount should be divided between two owners, the fee will be calculated based on an area of 5 m2. The premises were valued at 200 thousand rubles. 200 thousand rubles: 20 m 2 = 10 thousand rubles – price per square meter. Taxed at 5 m2, we multiply these meters by the cadastral value - 5 m2 x 200 thousand rubles = 1 million rubles. We divide this amount by 0.1 percent. Soboleva T.I. will pay 1 thousand rubles per year.
Third example: house
How to calculate house taxes. Skobeleva I.P. alone owns a house with an area of 50 m2. The tax deduction for a house is fifty square meters. 50 m 2 – 50 m 2 = 0. Skobeleva does not need to pay a fee to the treasury. If the area of the house was less than 50 m2, then payment of house tax is also not required.
If the property was purchased in the middle of the tax period, then the property tax is calculated based on the months during which the taxpayer owned it. In this case, the month of real estate purchase is calculated as a full month. Therefore, if the apartment was purchased on January 31, the fee will have to be paid in full for January.
Such taxation operates in all developed countries and provides the state treasury, from which money flows into social and other funds. Municipal authorities in many countries make profits only through property taxes. The previously existing property tax, which took into account only the inventory value of the apartment, did not cover all the expenses of local authorities. All profits from taxation go to the development of the territory and the construction of facilities necessary for the city.
How to pay less
You can revise the cadastral value of real estate when contacting the judicial authorities or the Rosreestr Commission on controversial issues of the price of an owned apartment or room. This should be done when they are clearly overvalued. The owner of the property submits an application to these authorities with a request to recalculate the price of housing no later than six months after the assessment is included in the Rosreestr list. If six months have already expired, the owner files a lawsuit in court to challenge the assessment.
The reason for disagreement with the assessment and the amount of property tax may be: incorrect information about the property, which was taken into account when assessing the property.
Who will have to pay the increased tax?
The largest contributions when calculating apartment tax based on cadastral value will have to be paid to a small percentage of owners. There are about 2 thousand real estate properties in the capital, for which the tax rate is two percent. New buildings are built every year. The price of some apartments in luxury residential complexes is more than a billion rubles. You can calculate the amount of tax based on the cadastral value of such property. The property tax for individuals on such housing amounts to 2 million rubles annually.
How the amount of property tax differs depending on the location of the property in a particular area can be seen using the example of the capital. Thus, for one-room apartments with an area of about 40 m2, the cadastral price depends on their location. If they are located in the western region, then the cadastral value will be higher, and accordingly the tax levy will be higher.
From January 1, 2016, the list of regions in which real estate tax will be calculated not according to inventory value, as before, but according to cadastral value, has expanded. The list includes 28 constituent entities of the Russian Federation, including Moscow and the Moscow region.
As a result of the recalculation, 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 arrive in July, but the tax rate will increase gradually, by an average of 20% per year, and will reach a maximum by 2020.
Realtors note that the increase in the tax rate will primarily affect owners of expensive real estate. And vulnerable segments of the population, for example pensioners, will, as before, be exempt from paying property tax for individuals. However, residents of the “selected” regions are dissatisfied with the innovations, which drew attention President of the country Vladimir Putin.
AiF.ru turned to Director of the Institute of Economics of the Russian Academy of Sciences Ruslan Grinberg asking for comment on the current situation:
“The scale of the problem is indeed very serious,” he noted. “The government’s desire to quickly and effectively replenish the budget by sharply raising the tax rate is understandable. However, what is surprising is the lack of understanding of the fact that an increase in payments many times over will become unaffordable for a huge number of Russians, and for everyone else it will become a very large burden on the family budget.
The new system for calculating property taxes is based on cadastral value, which is divorced from the market and often greatly inflates the valuation of real estate, Greenberg is sure. The same, in his opinion, can be said about the real estate market in general.
“You can’t consider it normal that a one-room apartment in New Moscow costs the same as a good apartment by the sea in Southern Europe? At the same time, according to the law, cadastral valuation is carried out no more often than once every three years, which, in the conditions of economic turbulence in Russia, can lead to the loss of the cadastral value of any connection with the market price,” explains Grinberg.
According to him, to solve this problem, the government proposes to use a unified methodology for all regions for determining the cadastral value of real estate and establish an institute of cadastral appraisers in the form of budgetary institutions.
“Without exaggeration, we can say that this topic may become almost the main one in the Duma election campaign. It is not surprising that many political forces are actively opposing the government’s new measures. By the way, it’s interesting that the only person who was consistently against Sergei Mironov and his “Fair Russia”. The rest either did not speak out on this matter, or allowed variability in tax increases,” he notes. The Social Revolutionaries, in particular, called for an unconditional return to the previous scheme for calculating taxes based on the inventory value of the object. And this demand, despite the populist shades, is logical. Why?
“The fact is that the new system for calculating property taxes is based on cadastral value, which is divorced from the market and often overestimates the valuation of real estate by orders of magnitude,” states the director of the RAS Institute.
To solve this problem, the government proposes to use a unified methodology for all regions for determining the cadastral value of real estate and establish an institute of cadastral appraisers in the form of budgetary institutions, Greenberg notes. However, the same “spravorosy” 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 2000s, when the Federal State Unitary Enterprises Roszemkadastr-Rosnedvizhimost-Rosreestr were involved in real estate valuation, cannot be called positive. “Even 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.
Russians will begin paying the full amount of tax in 2020.
Photo: depositphotos.com/Wavebreakmedia
On Monday, October 6, Vladimir Putin signed amendments to the Tax Code of the Russian Federation. The existing property tax for individuals will be tied to the cadastral value of real estate. The land tax remains the same.
The new law will come into force on January 1, 2015, but there is a five-year transition period for the regions, during which the tax amount will increase by 20% per year. Payment of property tax for citizens based on the cadastral value will begin in 2016, and Russians will begin paying the full amount in 2020. As a result of the amendments, the adoption of the law will not lead to a noticeable increase in the burden on citizens, legislators believe. However, experts are not so optimistic: for citizens, with the exception of beneficiaries, the annual payment for property will triple.
The amendments provide for the introduction of a three-level property tax rate. A rate of 0.1% of the cadastral value will apply to residential buildings and premises, garages, parking spaces, unfinished residential buildings, and outbuildings. For commercial real estate (retail and office properties), as well as expensive real estate (over RUB 300 million), the marginal rate will be 2%. For other real estate properties, the tax rate should not exceed 0.5%. It is worth noting that the amendments introduced an innovation: municipalities are given the right to reduce this rate to zero or increase it to 0.3%.
Tax rates will be set by local authorities depending on the applicable procedure for determining the tax base. The bill also retains existing benefits, but sets a limit on these benefits to one object of each category. For owners, a tax deduction is provided in the amount of the cadastral value of 20 square meters. m for an apartment, 10 sq. m - for a room, 50 sq. m - for a residential building.
According to experts, local administrations are more likely to increase rates than reduce them. As a result of applying the marginal rate, the tax for citizens may increase by 20 times.
Russian citizens can already calculate how much they will have to pay under the new tax. To do this, on the Rosreestr portal you can request data on the cadastral assessment of the value of an apartment or house.
According to the Federal Tax Service (FTS), the average market price of 1 sq. m of housing for tax purposes in the country is 32 thousand rubles. For example, for a standard two-room apartment with an area of 55 sq. m tax on average in Russia can be about 1120 rubles. in year. The current property tax for the same “kopeck piece” is about 700 rubles. For a family of three people, for a two-room apartment of 55 square meters. I won't have to pay tax.
For Muscovites, the calculation of the cost of tax can be illustrated using the example of a typical metropolitan apartment with an area of 54 square meters. m. With a property deduction of 20 sq. m and an average cadastral value of 160 thousand rubles. for 1 sq. m, the tax amount if a rate of 0.1% is applied will be 5,440 rubles. “This is the amount that will be payable only in 2020. At the same time, citizens will begin to pay tax under the new scheme only from mid-2016. For Moscow, the amount of the first payment in the above example will be about 1 thousand rubles, as calculated by the Department of Economic Policy and development of the city of Moscow,” commented Maxim Reshetnikov, head of the Moscow Department of Economic Policy and Development.
If in the capital in five years they increase the rate to 0.3% of the cadastral value, the average tax for an apartment in Moscow could exceed 20 thousand rubles. (in 2012 it was 1378 rubles).
Impact on the real estate market
Briefly about the topic - video comments (05:04)
"RBC-Real Estate" on RBC-TV
As RBC-Real Estate previously wrote, for the majority of ordinary citizens who own economy-class apartments, the tax burden will increase insignificantly. However, there is a certain category of citizens - owners of economy class apartments in the city center, who will be more affected by changes in tax policy.
The new property tax will have a greater impact on owners of expensive real estate, but owners of less expensive apartments will also have to pay significantly more. As Maxim Reshetnikov said, the greatest changes will affect owners of expensive real estate in the city center, as well as owners of properties introduced in recent years.
The cadastral value of business and luxury class objects has already approached the market value. Therefore, for such owners the tax burden can increase significantly - five or more times. “Old houses are mainly inhabited by elderly people who received these apartments in the last century, as well as their heirs. And not all owners of such real estate will be able to pay the new tax. In this situation, a “natural resettlement” of low-income groups from the central part of the city may begin to the outskirts,” Maria Litinetskaya told RBC Real Estate.
Denis Popov, managing partner of Contact Real Estate, agrees with her: “Probably, not the wealthiest owners of property in the old fund and in prestigious areas of the capital will have to change their place of residence. Of course, for pensioners, an extra tax of several tens of thousands of rubles per year will be very expensive.” .
According to Blackwood managing partner Konstantin Kovalev, there are two possible scenarios here: selling for the purpose of purchasing a less expensive property in another area, or leasing and renting an apartment for your own residence in another area. “The new real estate tax will have a much stronger impact on the rental segment. As a rule, landlords shift all possible expenses onto the shoulders of tenants. And in this case, most likely, the rent will be increased in order to compensate for the increased real estate tax,” the expert believes.
Experts believe that there will be no significant changes in the housing purchase and sale segment. An increased property tax will not be a stopping factor for purchasing housing for residential purposes. Some correction is possible in the investment demand segment.
“Most likely, owners of expensive real estate will look for various ways to reduce their tax burden, transferring apartments to relatives belonging to preferential categories of citizens, etc. However, the law greatly reduces these opportunities by establishing restrictions on benefits,” notes Konstantin Kovalev.
How much will owners of expensive apartments pay?
According to experts in the luxury real estate market, in the secondary housing market in Moscow the share of supply of apartments is more than 300 million rubles. is small and amounts to about 0.1%. As a rule, these are luxury apartments in the Khamovniki and Yakimanka areas.
According to IntermarkSavills, the number of apartments with an estimated value exceeding 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new buildings are put into operation every year, adding several dozen more to this volume. As for country houses, according to Dmitry Khalin, managing partner of IntermarkSavills, the luxury category will most likely include, on the one hand, mansions located in expensive places (Rublyovka, Minskoe Highway, New Riga), on the other - large-area properties (from 1000 sq. m) and with large plots of land (more than 0.5 hectares), located in less prestigious areas. There are certainly more such suburban properties than apartments in the city, and their exact number is difficult to estimate (approximately 2-3 thousand).
The Blackwood company cites as an example a two-level penthouse at 5 Butikovsky Lane. The total area is 270 sq. m. m, cost 12 million dollars (474 million rubles at the Central Bank exchange rate as of October 3, 2014 - 39.5 rubles/dollar). If the cost of this apartment in the cadastre was fixed at the official transaction amount, then the penthouse would be classified as an object “over 300 million rubles,” for which an increased rate of 2% is taken into account. Thus, by 2020, the owner of an elite apartment. you will have to pay tax of more than 9 million rubles. in year.
The Contact Real Estate company has calculated the cost of one of the most expensive properties in Moscow - apartments in the elite residential complex "Negotsiant". Based on the total cost of an apartment in a mansion at $35 million (Central Bank exchange rate of 39.6 rubles), the cost of the apartments will be 1 billion 386 million rubles. Since the apartments belong to the non-residential property, a tax deduction (from 20 sq. m) is not provided for non-residential real estate. With a rate on non-residential real estate of 2%, property tax will be 27.720 million rubles. in year! It is worth noting that at the moment this is an approximate and conditional calculation.
According to Denis Popov, there are still too many unknowns to make accurate forecasts. It is necessary to understand what the cadastral valuation of elite real estate will be - this is much more difficult than assessing a standard apartment, since each elite apartment is individual, he believes.
Sergey Velesevich
