What to do if the amount on your property tax notice seems incorrect

The object is not yours

What should you do if the notice contains an item that you no longer own or even never owned? In this case, the tax authority will need to clarify the information from the registration authority.

To do this, you need a free form application. Indicate which notification (number and date) contains incorrect information and for which specific object - with the full address, cadastral number (or registration number - if you are specifying information on a car).

No tax

In regions where taxation of real estate is carried out based on inventory value , there may be no accruals for objects put into operation after 2013, since they do not have a tax base. For the first time, the tax will be charged to owners of objects in new buildings for the period when the region switches to a taxation system based on cadastral value.

In addition, the tax may not be assessed if the Federal Tax Service has not received information from the registration authorities about the emergence of ownership rights to taxable objects.

Let us remind you that the taxpayer has the obligation to report such cases once.

Incorrect tax rate

If you have several real estate properties, be careful - perhaps in your municipality the property tax rates for individuals are determined based on the total inventory value.

In this case, you need to add up the tax base of all objects within one locality (city, village, town, hamlet, etc.) and use this amount to specify the rate in the decision of the local government. If a benefit is applied to a real estate item, it must also be taken into account when determining the amount of the inventory value of all objects.

Owners of special-purpose passenger cars (pick-ups, minivans, etc.) should pay attention to the PTS information on the class of the passenger car - perhaps it belongs to trucks or buses. In this case, the appropriate rate must be applied.

Owners of vehicles should note that the location of the vehicle is the place of residence (place of stay) of the individual (with the exception of water vehicles). Accordingly, even if a passenger car is registered in another region, the tax must be calculated at the rates and conditions that apply in the region of residence (stay).

If, taking into account the above, you are sure that the rate was applied incorrectly, please indicate which notification (number and date) contains this error and for which object - with the full address, cadastral number (or registration number - if you are specifying information on the vehicle)

The procedure for determining property tax for individuals based on cadastral value

Starting from the tax period of 2016, in the Kaliningrad region, property tax for individuals is calculated based on the cadastral value. For the first time, residents of the region began to receive tax notices to pay taxes based on cadastral value only this year. Let's look at all the details - how much to pay, how to pay, whether benefits are still available.

Objects of taxation and tax rates applied to them

The Tax Code establishes three basic tax rates:

0.1% of the cadastral value of residential buildings and premises, unfinished residential buildings, unified real estate complexes that include at least one residential premises (residential building), garages and parking spaces, utility buildings or structures with an area of ​​no more than 50 square meters. m, located on land plots of personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction;

2% of the cadastral value of administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property whose cadastral value exceeds 300 million rubles;

0.5% of the cadastral value of other objects.

According to the law, funds from property taxes go to the local budget. And each municipality has the right to independently establish differentiated tax rates depending on the cadastral value of the property, its type, location, as well as the type of territorial zones within the boundaries of which the property is located. At the same time, you can reduce the rate to zero, and increase it only three times compared to the base rate. You can find out the current rate on the official website of the municipality.

Tax rates, benefits and deductions were also determined by local deputies at the end of 2015. The rates that were determined for the regional center by deputies of the Kaliningrad City Council in relation to residential buildings, apartments, garages, parking spaces, and outbuildings are 0.1% of the cadastral value of the property. The rate for unfinished construction of residential buildings will be 0.3%, and for commercial real estate and real estate worth more than 300 million rubles. - 2%, other objects - 0.5% of the cadastral value of the taxable object.

You can find out about rates in other areas of the region on the official websites of municipalities.

Deductions applied when determining the tax base

When calculating tax based on the cadastral value, benefits are provided - a reduction in the cadastral value by the cadastral value of 10 square meters. m. in terms of rooms, 20 sq. m. for apartments, 50 sq. m. m. in relation to residential buildings.

The tax base is determined for each residential property minus the cost of a certain number of square meters, depending on its type.

Privileges:

All existing benefits for paying property tax for individuals have been preserved, however, these benefits will be provided in relation to one piece of real estate of each type, which must be chosen by the taxpayer himself.

In the absence of an application to select an object subject to preferential treatment, the tax authority will select it independently based on the larger amount of the calculated tax.

If the taxpayer previously submitted an application for benefits to the tax authority, resubmission of the application is not required.

When establishing a tax, regulatory legal acts of representative bodies of municipalities may also establish additional tax benefits, the grounds and procedure for their application by taxpayers.

To familiarize yourself with the normative legal acts adopted by local governments on the establishment of tax rates, additional deductions and benefits, you can refer to the service “Reference information on rates and benefits for property taxes” on the website of the Federal Tax Service of Russia.

Features of tax payment in 2022

For the tax period 2016, it is provided for the application of a reduction factor of 0.2 from the difference to the amount of tax calculated for payment for all objects, with the exception of real estate objects included by the authority of a constituent entity of the Russian Federation in the list in accordance with Article 378.2 of the Code (objects of administrative and commercial purposes, catering, consumer services).

You can get acquainted with the size of the cadastral value of a specific property at the Rosreestr authorities upon request, as well as for reference on the Rosreestr website.

Example:

To reduce the tax burden on citizens, a special calculation procedure is provided for the transitional 4-year period:

• if the amount of tax calculated based on the cadastral value exceeds the amount of tax calculated for the last tax period based on the inventory value, the tax will be calculated using a special formula providing for a gradual increase in tax over 4 years by a factor of 0.2 (example No. 1 );
• if the amount of tax calculated based on the cadastral value is less than the amount of tax calculated from the inventory value, the tax will be calculated to the taxpayer in full based on the cadastral value (example No. 2).

Additional information can be obtained by calling the toll-free number of the Unified Contact Center of the Federal Tax Service of Russia: 8 800-222-22-22 or on the website www.nalog.ru.

The material was prepared as part of the program of the regional Ministry of Finance “Increasing the level of financial literacy of residents of the Kaliningrad region”

The tax has risen too much

The main reasons why the tax amount may increase significantly:

— changes in tax rates and (or) abolition of tax benefits;

— change in the cadastral value of objects;

— increase in the coefficient for the tax period (tax based on cadastral value);

— growth of the deflator coefficient (tax on inventory value);

— for transport tax, the use of increasing coefficients for expensive cars;

- presence of other grounds.

Changes in tax rates and (or) cancellation of tax benefits

Local governments (such as city councils, village and town councils) have the right to independently determine rates and benefits for personal property tax and land tax - increase or decrease rates, introduce new ones and cancel old tax breaks.

Up-to-date information on current rates and benefits in each specific municipality can be obtained using the service on the official website of the Federal Tax Service.

Change in cadastral value

The cadastral value may change, for example, due to the entry into force of new cadastral valuation results or changes in the characteristics of the object.

Up-to-date information on cadastral value can be obtained on the Rosreestr website.

Growth of the coefficient by the tax period

According to Art. 408 of the Tax Code, in the constituent entities of the Russian Federation in which the procedure for calculating tax based on cadastral value is applied, for objects that are not administrative, business and retail real estate, tax calculation is carried out taking into account the coefficient:

0.2 - in the first period of using the cadastral value as the tax base;

0.4 - in the second period;

0.6 - in the third period.

Growth of the deflator coefficient

In constituent entities of the Russian Federation that do not apply the procedure for calculating tax based on cadastral value, the inventory value is used as the tax base, taking into account the deflator coefficient. The values ​​of the deflator coefficient are determined by the Ministry of Economic Development of Russia: for 2016 - 1.329, for 2017 - 1.425

Increasing coefficients for expensive cars

When calculating the tax for passenger cars with an average cost of 3 million rubles. a multiplying factor is applied according to the List.

Other grounds

The tax may increase as a result of tax recalculation, loss of the right to apply benefits, receipt of updated information from registration authorities, and in other cases.

When to Apply Ownership Ratio

In two cases, when calculating tax based on cadastral value, the tax base for property tax in the form of cadastral value is determined taking into account the ownership coefficients, which are provided for in paragraphs 5 and 5.1 of Art. 382 of the Tax Code of the Russian Federation.

We are talking about coefficients calculated:

• in the event of the emergence (termination) of the taxpayer’s ownership rights (economic management rights) to the objects during the tax (reporting) period;
• in the event of a change in the cadastral value during the tax (reporting) period due to changes in the characteristics of the objects.