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

The object for calculating the property tax is the real estate of individuals. Inspection annually sends notices to payers. More details on how to calculate the tax on an apartment, how to find out the amount of debt, if you do not agree with the figures in the receipt, read on.

Notification

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

• Accounting year;
• Information about the property, its location;
• Base for calculation;
• Share of ownership;
• Bid;
• Number of months of ownership;
• coefficient;
• The amount of benefits;
• Amount to be paid.

Correctness of calculation

A tax is imposed on immovable property: a house, an apartment, a cottage, a room, a garage, other structures, a share in the right of common property. The basis for the calculation is the inventory value of the object, which are adjusted for the coefficient-deflator.

How can I find out the amount of tax on an 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 at the BTI. Now information about the inventory value is stored in Rosreestr.

Sometimes the amount of tax in receipts can be overstated. The inspection receives data from the BTI with a delay. Therefore, the figures can be recalculated in no more than three previous years. That is, the amount of tax that needs to be paid in 2015 may include adjustments for 2012-2014. Penalty for the old counted figures is not charged. Do retirees pay tax on the apartment? No. They are exempt from payment of the fee.

Timing

The amount of payment is calculated depending on the number of full months of possession of the property. If the apartment was purchased within a year, the fee is charged from the month of registration of the object to the new owner. For the period from January of this year until the sale, the old owner of the property pays the tax on the apartment. How to find out debts to the tenant of a new building? Such houses are taxed the next year after their erection. If the property was received by inheritance - from the month of entry into the right of inheritance. In case of destruction of the object, the fee is not charged.

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

Today, utilities and goods can be paid without leaving home. This saves considerable time. The Tax Inspectorate also tried to ease the lives of Russians, but faced problems. Citizens are accustomed to receiving notices from the inspection by mail. They are mistrustful of new ways of communication. The second problem is that people often disagree with the payment sum.

The departments are not engaged in data verification, they only bring them into the database. Errors could be made by the owner of the property when completing the declaration, or the inspection that transmitted the information. In such cases, you need to contact the office of the Federal Tax Service to find out what kind of tax on the apartment should be paid. Pay off the debt can be directly through the site of the inspection. In the personal cabinet of the taxpayer there is a list of all property and the amount of necessary payments broken down by years. You can print a receipt and pay tax through a bank or terminal.

The new scheme

Until 01.10.2016, most property owners have to pay a flat tax on the cadastral value. How do I find out the amount? The new scheme provides for reducing the cadastral value by 10 square meters. M. For the room, 20 sq. M. M.- Apartments, 50 square meters. M. - Apartment house. If, after applying the deductions, the tax base becomes negative, the collection amount is set to zero.

A single payer may be assigned several houses, apartments, etc. If he did not notify the inspection of the object subject to preferential treatment, the staff of the Federal Tax Service independently selects him for the maximum amount of tax. Federal laws of the capital, St. Petersburg and Sevastopol may provide for additions to the procedure for calculating tax. In particular, local authorities can set a zero rate or increase the base maximum by three times. It should be noted at once that the new scheme will not work in all regions. In some regions of Russia, the calculation will be carried out at an inventory cost. This is due to the fact that data on the assessed value are not yet available for all facilities.

Betting

How do I find out the tax on an apartment? The rates for calculating are established by regulatory enactments. They can be viewed on the FTS website. On residential buildings, premises, complexes, buildings, with an area of up to 50 square meters. M. Tax rates are calculated, depending on (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 facilities worth more than 300 million rubles. - 2%.

Garages are taxed at a rate of 0.1%. Residential buildings that are in a state of unfinished construction - 0,3%, administrative premises, trade cents - 2%, all other facilities - 0,5%.

Privileges

Do retirees pay tax on the apartment? No. They, as well as invalids of I and II groups, are exempt from payment of the fee calculated under the new scheme. Legislation separately provides for facilities located on sites in private summer cottages, if their area does not exceed 50 square meters. M. The inspection will adjust the tax amount only if the payer notifies about his right before November 1 of the current year. The data are recalculated for a maximum of three previous periods. The table contains a list of federal benefits that do not apply to business objects.

Category of taxpayers	Grounds	Terms of Delivery
Heroes of the USSR and Russia, persons with the Order of Glory	Order book	For all objects of taxation of all kinds.
Persons with disabilities I and II groups	Information from WTEC	One taxable item of any kind.
People with disabilities since childhood	Certificate of eligibility
Participants of the Second World War, other combat operations
Persons of civilian personnel of the Navy, security agencies,
Persons eligible for social support (subject to the consequences of the Chernobyl catastrophe, exposure to radiation due to the Mayak accident and discharges to the Techa River, 1957)	Special participant certificate	One object of taxation of each type.
Servicemen with a service life of 20 years or more	Certificate of military unit
Members of families of servicemen who lost their bread-winners	pensioner's ID
Pensioners
Citizens who performed military duty in other countries	Certificate of eligibility
Individuals with radiation sickness	Certificate of eligibility
Parents and spouses of deceased servicemen	Certificate of death

How can I find out if there is an apartment tax?

On the site of the Federal Tax Service there is a calculator of tax calculation. In the 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 of property in the current year (in months).
4. Tax deduction (10, 20 and 50 sq. M.).
5. Benefit.

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

Features of calculation for citizens of the capital

The amount of tax for Muscovites is adjusted to increase the cadastral value of the object. Formula for calculation:

The tax = (К1 * СК - И2 * СН) * 0,2 + И2 * СН, where:

• K1 = Cadastral value of the object taking into account the deduction.
• И2 = Inventory value of real estate.
• UK - The rate of the tax at the cadastral value.
• SN - The tax rate at the inventory value.

What is the difference

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

Examples

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

The apartment has an area of 50 square meters. M. Estimated at the beginning of 2015 in 4000 thousand rubles. Price per meter - 80 thousand rubles. The cost of the object with allowance for deduction: 80 x (50 - 20) = 2.4 million rubles. Estimated amount of tax at a rate of 0.1% is 2400 rubles.

To increase the burden on citizens gradually, rather than abruptly, the legislation provides for a transitional formula that will be used to calculate the tax on an apartment by 2020. How to find out the amount of debt?

The tax = (CD - IN) x K + IN, where

KD - the amount of tax at the cadastral value.

IN - the amount of tax at 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 - 0.6, and in 2019 - 0.8.

Let's consider one more example.

The apartment has an area of 48 square meters. M. As of early 2015 estimated at a cadastral value of 3.6 million rubles. Price per square meter - 75 thousand rubles. Estimated costs are:

• According to the new methodology, taking into account the deduction of 3600 - (75 х 20) = 2100 million rubles.
• According to an old estimate - 300 thousand rubles.

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

By cadastral value: 2100 × 0.1% = 2,100 rubles.

On the inventory value: 300 * 0.1% = 0.3 thousand rubles.

We substitute these data in the formula:

((2.1 - 0.3) × 0.2 + 0.3) = 660 rubles.

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

Cadastral value

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

In the section "STC"

From the main page you need to go to the section "Physical / Legal persons", then select the "Information from GKN" service, fill in the form (first of all the fields marked with "!"), Send the application. A number will be assigned to the request, after which it will be possible to track the status of its processing. An extract from the GKN is given later than 5 days after the documents are verified.

Using the portal "Public cadastral map"

You can find the apartment or apartment on the map or use the advanced search. For each site, the site provides general information and its characteristics. These reference data can not be used for drafting legal documents.

In the section "Information on objects in the online mode"

Through the service in the section "Electronic services" you can obtain information on 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 facility, which was carried out by local authorities. To access the information it is necessary in the section "Physical / Legal persons", select the item "Obtaining data from the GKO fund". Next, in a special form, specify the object number and click the "Find" button. As a result, a link with the data or an inscription about their absence will be displayed. The report can be downloaded and printed. Information is provided free of charge.

In the office of Rosreestr or MFC

You can request a live cadastre certificate from the State Tax Committee. To do this, you should contact the branch of Rosreestra, MFC or send a request by mail. Data is provided free of charge for 5 days. The application should also specify the method for obtaining the statement: pick it up yourself or receive it by mail.