Apartment tax: how to find out debt?

The object for calculating property tax is the real estate of individuals. The inspection annually sends notifications to payers. More information about how tax on an apartment is calculated, how to find out the amount of debt if you do not agree with the numbers in the receipt, read further.

Notification

How to find out if the tax came to the apartment? Check in the mailbox receipt from the FNS. This document contains such data:

• settlement year;
• property information, its location;
• base for calculation;
• share of possession;
• bid;
• number of months of ownership;
• coefficient;
• size benefits;
• the amount for payment.

The correctness of the calculation

Real estate tax is taxed: house, apartment, cottage, room, garage, other structures, share in the right of common property. The calculation base is the inventory value of the object, which are adjusted to the deflator coefficient.

How to 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 shares. For apartments that are in general joint ownership, the base is determined according to the number of owners. Until 2013, data on inventory costs could be obtained in BTI. Now information about the inventory value is stored in Rosreestre.

Sometimes the tax amounts in receipts can be overestimated. The inspection receives data from BTI late. Therefore, numbers can be recalculated for no more than three previous years. That is, the amount of tax to pay in 2015 may include adjustments for 2012-2014. Peny on old recalculated numbers is not charged. Are pensioners pay an apartment tax? Not. They are exempt from paying collection.

Timing

The amount of payment is calculated depending on the number of full months of property ownership. If the apartment was acquired during the year, the fee is charged from the month of registration of the object for the new owner. For the period from January of this year before the sale of the old owner of the property pays for an apartment. How to find out the debt tening new buildings? Such houses are taxed from next year after their construction. If the property was inherited - from the month of entry into the right of inheritance. In the event of the destruction of the object, the collection is not accrued.

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

Today, utilities and goods can be paid without leaving home. This saves time. The tax inspectorate also tried to ease the life of Russians, but faced problems. Citizens are accustomed to receive notifications from the inspection by mail. They with distrust relate to new communication methods. The second problem is that people often disagree with a sum of payment.

The departments are not engaged in data verification, they only make them in the database. Errors could make the owner of the property when filling in the declaration, or the inspection that transmitted information. In such cases, you need to contact the FNS office to find out what tax on the apartment should pay. You can pay off debt right through the inspection site. In the personal account of the taxpayer, a list of all the property and the amount of the necessary payments, broken down by year. You can print the receipt and pay tax via a bank or terminal.

New scheme

Until 01.10.2016, most property owners must pay an apartment tax on the cadastral value. How to find out the amount? The new scheme provides for a decrease in cadastral value by 10 square meters. m. for room, 20 square meters. M.- Apartments, 50 square meters. m. - residential building. If after the use of deductions becomes negative, then the collection amount is equal to zero.

At one payer, several houses, apartments can be fixed, apartments, etc. If he did not notify the inspection on the object to be beneficial, the FTS officers independently choose it at the maximum amount of the tax. The federal laws of the capital, St. Petersburg and Sevastopol may provide additions to the procedure for calculating the tax. In particular, local authorities can establish a zero rate or increase the base maximum three times. It should be noted immediately noted that the new scheme will act far from all regions. In some regions of Russia, the calculation will be carried out on the inventory value. This is due to the fact that the data on the estimated value is not yet on all objects.

Betting

How to find out the amount of tax on the apartment? Rates for which the calculation is carried out are established by regulatory acts. They can be viewed on the FTS website. For residential buildings, premises, complexes, buildings, an area of \u200b\u200bup to 50 square meters. m. tax rates are charged, 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 objects worth more than 300 million rubles. - 2%.

Garages are taxed at a rate of 0.1%. Residential buildings, which are in a state of unfinished construction - 0.3%, administrative premises, trading prices - 2%, all other objects - 0.5%.

Privileges

Are pensioners pay an apartment tax? Not. They, like people with disabilities I and II groups, are exempt from paying a collection calculated by the new scheme. The legislation separately provides benefits to objects located in areas in private country associations, if their area does not exceed 50 square meters. The inspection will correct the amount of tax only if the payer notifies its right to 1 November of the current year. Data is recalculated for the maximum for the three previous periods. The table contains a list of federal benefits that do not apply to entrepreneurial objects.

How do you know any tax on an apartment?

The FNS website has a tax calculator. In a special form, you need to fill in such fields:

1. Cadastral number.
2. View and features of the object (area, price).
3. Property possession period in the current year (in months).
4. Tax deduction (10, 20 and 50 sq. M.).
5. Benefit.

After entering all details, the site will display the amount of payment. This is how to find out the price of an apartment at.

Features of the calculation for the citizens of the capital

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

Tax \u003d (K1 * SK - i2 * CH) * 0,2 + and2 * CH, where:

• K1 \u003d Cadastral value of the object, taking into account the deduction.
• И2 \u003d real estate inventory value.
• SC - tax rate on cadastral value.
• CH - tax rate on inventory value.

What is the difference

So, the tax can be calculated in two schemes: on the basis of the cadastral and inventory value. In the first case, only the design of the building (doors, walls, overlaps, windows) is taken into account. Such an assessment is far from the market price of the object. Cadastral value additionally takes into account such parameters as the location of the structure (in central or "sleeping areas"), transport accessibility, infrastructure, parking, protection, floors, etc. The final indicator displays the approximate market value of the object.

Examples

Calculate the new scheme for an apartment. How to find out debt? The estimated value of the apartment is adjusted to deduct, and then the value obtained is variable at the rate.

Apartment with an area of \u200b\u200b50 square meters. M. Evaluated as of the beginning of 2015 in 4000 thousand rubles. Price per meter - 80 thousand rubles. The cost of the object, taking into account the deduction: 80 x (50 - 20) \u003d 2.4 million rubles. The estimated tax rate at a rate of 0.1% is 2400 rubles.

In order for the load on citizens to increase gradually, and not sharply, the legislation provides for the transition formula, at which an apartment tax will be calculated until 2020. How to find out the amount of debt?

Tax \u003d (cd - in) x k + in, where

CD - the sum of the tax on the cadastral value.

In - the amount of tax on the inventory value.

K is a lowering coefficient.

The value of the latter will increase. In 2016, he will be 0.2, in 2017 will change to 0.4, in 2018 - 0.6, and in 2019 - 0.8.

Consider another example.

Apartment with 48 square meters. M. As of the beginning of 2015, it was estimated at the cadastral value of 3.6 million rubles. Price per meter - 75 thousand rubles. Estimated costs are:

• according to a new procedure, taking into account the deduction of 3,600 - (75 x 20) \u003d 2100 million rubles.
• according to the old estimate - 300 thousand rubles.

Rates in both calculation options - 0.1%. Calculate the amount of tax:

in cadastral value: 2100 × 0.1% \u003d 2.1 thousand rubles.

according to the inventory cost: 300 * 0.1% \u003d 0.3 thousand rubles.

Substitute this data in the formula:

((2.1 - 0.3) × 0.2 + 0.3) \u003d 660 rubles.

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

Cadastral value

This indicator is determined during the state estimation by independent experts on solving regional authorities. The cost will be recalculated more than once every 3 years (in Moscow, St. Petersburg and Sevastopol - in two years). Appraisers independently choose the calculation method. You can find the cadastral cost of the object on the website of Rosreestra.

In the section "GNA"

From the main page you need to go to the "Physical / Legalities" section, then select the information "Information from the GCN", fill out the form (first of all the fields marked ("!")), Send an application. The request will be assigned a number by which then you can track the status of its processing. Extract from GKN is provided later than 5 days after checking documents.

Using the portal "Public Cadastral Map"

The desired house, the apartment can be found on the map or take advantage of the expanded search. For each object, the site presents general information and its characteristics. These reference data cannot be used to compile legal documents.

In the "Information on Objects online" section

Through the service in the "Electronic Services" section, you can obtain information about the house, the apartment of its / its estimated value in the cadastral, set number or address.

Through the portal "Getting data from the GKO Fund"

This section provides information on the assessment of the object, which was carried out by local governments. For access to information, it is necessary in the "Physical / Legal entities" section, select the item "Getting 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 data or the inscription on their absence is displayed. The report can be downloaded and print. Information is free.

In the office of Rosreestra or MFC

You can request live cadastral certificate from the GCN. To do this, contact the Rosreestra branch, MFC or send a request by mail. Data is provided free of charge within 5 days. The application also should also specify the method of obtaining an extract: pick up or get by mail.