Benefits for pensioners on land tax in 2022

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Published: 04/08/2017

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Owners of dacha plots must annually pay land tax, as well as tax on dacha houses and other buildings.

Such taxes are calculated according to certain rules, which depend on the laws of a particular region or municipality, as well as on the parameters of the dacha plot itself and the buildings on it.

• Who should pay the tax?
• Rules for calculating the tax amount Tax base
• Tax rate

General federal benefit: for what area of ​​land do pensioners do not pay land tax

Federal benefits for land tax pensioners in 2022 are provided regardless of the type of pension and location of the plot in accordance with subparagraph.
8 p. 5 art. 391 Tax Code of the Russian Federation. This category of beneficiaries also includes military pensioners, with the exception of those who were discharged upon reaching the age limit for military service. Federal legislation allows them to receive a deduction, that is, not to pay tax on one plot of land (at the choice of the retired owner, unless otherwise established by municipal regulations), if its area does not exceed 600 square meters. m. (6 acres).

For which type of land ownership is a federal tax benefit for pensioners granted for land tax, see the figure:

The following categories are completely exempt from paying land tax:

• indigenous population of the North, Siberia, Far East;
• citizens who own a plot of land under a lease agreement, with the right of free (fixed-term) use;
• owners of plots of land that are the property of a mutual investment fund,

The Federal Tax Service does not notify those who are exempt from tax about the payment of tax.

Let's look at an example of how land tax benefits are provided to pensioners.

Two pensioners, R.R. Kotov and N.S. Rykov, have been growing vegetables and fruits on a plot of 10 acres for many years. They divided the plot owned by N.S. Rykov in half. For the granted right to use half of the plot, R.R. Kotov pays the owner of the land with part of the grown crop.

How will pensioners pay land tax on this plot in 2022? Half of the plot is less than 6 acres in area. Can every pensioner take advantage of the federal land benefit?

You will have to pay for the site taking into account the following:

• the obligation to pay land tax lies entirely with the owner of the plot, and only he has the right to deduct;
• the fact that the plot is actually used by two pensioners does not matter for calculating land tax.

Thus, in 2022, the owner of the land, Rykov N.S., will pay land tax for 2022, calculated based on a plot area of ​​4 acres (10 acres - 6 acres).

We informed you about the plans of the Russian Government to reduce federal benefits here .

“The state will not suffer from this”

The problem of inflated land taxes and the message about possible new benefits were announced at a large press conference with the president. Vladimir Putin said last Thursday .
— This is how it works all over the world, and this is natural: property owners maintain it and pay taxes. This goes without saying. And the cadastral value is the market value. And this is also quite natural and correct. But what's wrong? Tariff levels for cadastral payments should be based on real incomes of the population.” The president proposed to deal with the problem as follows: “In the very near future, I will give instructions to the government so that it, together with the State Duma deputies, makes a decision according to which all those preferential categories of citizens who received a deduction of 10 thousand rubles received a benefit in kind and not We paid no taxes at all for all 6 acres. But I think this is not enough. Plus, the list needs to be expanded to include all old-age pensioners. It will be logical and fair. The state will not suffer from this.”

Additional tax benefits for land

An additional benefit (deduction, reduced rate, exemption from payment) for land tax for pensioners in 2022, in addition to the federal one, can be provided by local authorities. Then the benefits are combined and provided together, but only within one specific municipality. How can a pensioner find out about this?

Methods for obtaining the necessary information are listed in the figure:

Both the geographical location of the land plot and the status of the pensioner can influence the amount of land tax, we will show with examples:

Example 1

Two retired friends - Stepanov P. A. and Trifonov A. G. (both veterans of the Great Patriotic War) - live several kilometers from each other. Their land plots are equal in area, but belong to different territories:

• P. A. Stepanov’s land plot is located on the territory of the Malopurginsky district of the Udmurt Republic;
• the land of A. G. Trifonov is located within the boundaries of the city of Agryz in the Republic of Tatarstan.

Although both plots are the same in area, pensioners pay land tax differently:

• Stepanov P.A. in 2022 pays land tax taking into account the federal benefit on a plot area of ​​9 acres (15 - 6). There are no additional local benefits for this category of pensioners.
• Trifonov A.G. does not pay tax on his land in 2022 - war veterans in this area are completely exempt from land tax.

Example 2

Let's change the conditions of the previous example. Let's say that the retired friends are not war veterans, but both have the status of honorary citizens in their municipal areas. In this case, the situation with the payment of land tax will change dramatically:

• Stepanov P.A. is exempt from payment - such a benefit is provided for honorary citizens of the Malopurginsky district;
• Trifonov P.A. will have to pay land tax - in his area there is no additional benefit for honorary citizens. Although he can take advantage of the federal benefit (in the form of a deduction for 600 sq. m.).

Examples show that nuances of local legislation can significantly adjust the tax obligations of pensioners. You just need to know about your rights to benefits and report this to the tax office in a timely manner. We'll tell you how to do this below.

A pensioner has the right to claim benefits for the previous 3 years. In this case, the Federal Tax Service will recalculate the tax amount for all 3 years.

Find out how to apply for a refund of overpayments for previous periods in ConsultantPlus. If you do not have access to the K+ system, sign up for a trial demo access for free.

Tax deduction for purchasing a summer house

According to the provisions of the law, when purchasing real estate, including a summer house, a tax deduction is provided. When purchasing a summer house, it can also be provided at the buyer’s request. Its size is thirteen percent of the cost, but not more than 260,000 rubles. This deduction is an income tax refund. You can only use this opportunity once.

To receive a deduction, you need to contact your local tax office with a declaration, agreement, and payment documents.

What conclusions will we draw?! Tax on garden plots and country houses is mandatory. However, benefits are established by law for certain persons. You can find out more about the availability of benefits and the amount of tax at the inspection offices of your city.

How can a pensioner apply for benefits in 2021?

To receive a land tax benefit, a pensioner must fill out an application once (KND form 1150063) and send it to the tax office (clause 10 of Article 396 of the Tax Code of the Russian Federation). This way he will inform the controllers that he retired in accordance with pension legislation and is entitled to land benefits. It is not necessary to attach documents confirming your right to benefits (pension certificate). Tax officials will request the necessary information from the relevant authorities.

If a pensioner has previously submitted an application for a benefit on another tax, for example transport, then there is no need to do this again. The Federal Tax Service already has information about the beneficiary, so the benefit will be provided based on the available data.

If a pensioner has several land plots, he has the right to choose which of them he wants to receive a deduction for. In clause 6.1 of Art. 391 of the Tax Code of the Russian Federation provides for a notification procedure by which a pensioner informs the tax authorities of his desire to take advantage of a deduction for a specific area:

• you need to fill out a notification (KND form 1150038) and
• send it to the tax authorities before December 31 of the year, which is the tax period from which the deduction is applied to the land plot.

If the pensioner has not yet decided which of his existing plots he wishes to receive a deduction for, controllers will provide a deduction for land with the maximum tax amount.

If a pensioner has only one plot of land or it does not matter to him which plot the deduction will be applied to, he is not required to notify the tax authorities (letter of the Federal Tax Service of Russia dated January 17, 2018 No. BS-4-21 / [email protected] ).

How land tax is calculated if the land has been owned for less than a year and its cadastral value has changed, find out from this material .

How do owners of summer cottages pay taxes?

A dacha is a whole complex of taxable objects (land, house, outbuildings); accordingly, in order to form a unified tax base, you will need to calculate the taxable bases for each property included in this complex. It’s worth noting right away that many people don’t take dacha buildings seriously and don’t design them properly. But this is fundamentally wrong; since 2015, legislation has been fighting against illegal buildings.

It is still necessary to register the property. If you're not listing your home just to avoid taxes, weigh the pros and cons. Tax evasion can ultimately lead to big expenses. Since, if the authorities seize the land for the needs of the state, the cost of the house will not be reimbursed.

In addition, if it is discovered that the house on the site is not registered, the tax office has the right to collect payments not made by the summer resident for the last three years.

Tax payments are formed taking into account the following components:

• land tax (paid even if the site is not in use, calculated from the cadastral value);
• property tax calculated from the cadastral value;
• tax on the sale of a plot (13% for tax residents - those who have been in the country for 183 days or more during the last year - and 30% for tax non-residents).

To calculate the tax payment: you need to multiply the cadastral value of the property by the interest rate on the tax. For example, the cadastral value of a house is 20,000 rubles, the interest rate is 13%. 20,000*0.13 = 2,600 rubles – this is the tax contribution. If you think that the cadastral price of your plot is too high, you can challenge the land valuation in court. After changing the assessment, the tax office will recalculate the NOB. You can find out that the cost of your plot is too high by looking at the cost of a similar plot of land.

Results

Upon retirement, citizens have the opportunity to reduce their land tax obligations.
They need to inform the tax authority about their right to the benefit once by submitting an application. Thanks to the federal incentive, pensioners are not required to pay tax for plots of 6 acres or less. If the land plot exceeds this limit, tax is paid on the remaining area. Municipal authorities have the right to establish additional tax preferences for land by their regulations. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

They say that in 2022 the tax is calculated in a new way, and it has become more expensive

In 2022, taxes are calculated based on cadastral value.
Before this, each region decided for itself whether to switch to a new payment system or not. It turned out that in some places they continued to pay according to the inventory value, in others they had already switched to the cadastral value. This year has equalized all regions, bringing the payment of taxes to a single form.

So, the taxable base is the cadastral value.

This applies to both land and property taxes. For some, the tax will actually increase. For example, in an expensive holiday village there is an old house. It has already worn out and is worth almost nothing in terms of inventory value, since it is calculated as the cost of all materials adjusted for wear and tear.

Another thing is the cadastral value. It is as close as possible to the market

. It is calculated based on infrastructure, accessibility of transport, availability of communications and other things.

The house may be old, but it is located in an expensive village and is priced accordingly. It turns out that Rosreestr will carry out a revaluation, the tax base will immediately increase, and with it the tax.

New houses will not add much to the tax bill, since their inventory value is already high.

Rosreestr regularly re-evaluates the cadastral value. It is better to keep this issue under control. Suddenly a road was built next to the dacha, included in a large municipality and improved in every possible way. The price will increase, Rosreestr will take this into account, change the cadastral value, and transfer the data to the tax office.

What to do with late taxes?

All penalties for non-payment of taxes must be paid. In this case, Ivan Stepanovich did not receive the receipt by mail, but this is not recognized as a basis for non-payment. In our case, we need to do the following:

1. Submit an application for recalculation of taxes in connection with an unaccounted benefit.
2. Pay the tax according to the specified notification.
3. Pay fines and penalties. It is better to do this not simultaneously with the tax itself, but after some time, since the penalty is accrued until the money arrives in the account, and this does not happen immediately. The period for calculating penalties is increasing.