On approval of the procedure for calculating the inventory value of buildings, premises, structures, unfinished construction objects owned by individuals, registered in the state real estate cadastre and recognized as objects of taxation on the property of individuals

In accordance with paragraph 2 Article 5 of the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 8, Art. 362; Collection of Legislation of the Russian Federation, 1994 , No. 16, Art. 1863; 1995, No. 5,
Art. 346; 1999, No. 29, art. 3689; 2002, No. 30, Art. 3027; 2004, No. 35, art. 3607; 2009, No. 48, Art. 5733; 2010, No. 30, art. 3998; No. 31, art. 4198; 2012, No. 27, art. 3587)
I order:

Establish a procedure for calculating the inventory value of buildings, premises, structures, unfinished construction objects registered in the state real estate cadastre and recognized as objects of taxation on the property of individuals, according to
application.

Minister
A.R. Belousov

Application
Approved by order of the Ministry of Economic Development of Russia
dated __ _____ 2012 No. __

The procedure for calculating the inventory value of buildings, premises, structures, unfinished construction objects owned by individuals, registered in the state real estate cadastre and recognized as objects of taxation on the property of individuals

1. This Procedure has been developed in accordance with paragraph 2 Article 5 of the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 8, Art. 362; Collection of Legislation of the Russian Federation, 1994 , No. 16, Art. 1863; 1995, No. 5, Art. 346; 1999, No. 29, Art. 3689; 2002, No. 30, Art. 3027; 2004, No. 35, Art. 3607; 2009, No. 48, Art. 5733; 2010, No. 30, Art. 3998; No. 31, Art. 4198; 2012, No. 27, Art. 3587).

2. This Procedure establishes the procedure for calculating the inventory value of buildings, premises, structures, unfinished construction objects recorded in the state real estate cadastre (hereinafter referred to as capital construction objects).

3. Calculation of the inventory value of capital construction projects is carried out on the basis of information about the cadastral value of such capital construction projects contained in the state real estate cadastre.

4. The inventory value of capital construction projects owned by individuals is determined as the product of the cadastral value of the capital construction project and a coefficient equal to 0.03.

EXPLANATORY NOTE

to the draft order of the Ministry of Economic Development of Russia “On approval of the procedure for calculating the inventory value of real estate objects owned by individuals, recognized as objects of taxation on the property of individuals”

Taxation of real estate owned by individuals is carried out in accordance with the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals” (hereinafter referred to as the Law on Property Taxes). Property tax is a local tax.

Payers of property tax for individuals are individuals who own property. The objects of taxation on property of individuals are: residential building, apartment, room, cottage, garage, other building, premises and structures, share in the right of common ownership of the specified property. The tax base for personal property tax is the total inventory value of real estate(Article 5 of the Law on Property Taxes).

Thus, in order to levy property tax on individuals, the Federal Tax Service must have information about the inventory value of a property and its owner.

The calculation of the inventory value of real estate objects is carried out by the BTI in accordance with the Procedure for the assessment of buildings, premises and structures owned by citizens by right of ownership, approved by Order of the Ministry of Construction of Russia dated April 4, 1992 No. 87 “On approval of the procedure for the assessment of buildings, premises and structures owned by citizens on property rights." The inventory value is determined using collections of aggregated indicators of replacement cost (published
in 1970-1971) with its subsequent recalculation into the price level of the current year, which leads to its complete discrepancy with the market value of real estate. The same document establishes that the financing of work on calculating the inventory value should be carried out by government bodies of the constituent entities of the Russian Federation. The frequency of updating the inventory value through a scheduled technical inventory has also been established at least once every five years.

In practice, the financing of work on calculating the inventory value is paid by the applicant during the initial technical inventory, while a planned technical inventory is not carried out.

In addition, a technical inventory is not mandatory for registering rights to real estate, since in accordance with Federal Law No. 122-FZ of July 21, 1997 “On State Registration of Rights to Real Estate and Transactions with It,” the owner has the right to register buildings and structures on the basis of permission to put the facility into operation. Registration of rights to country houses, garden houses, individual garages is always carried out on the basis of a declaration, without conducting a technical inventory. Accordingly, in relation to real estate objects registered in the above methods, property tax for individuals is not levied.

Thus, real estate objects, the rights to which are registered, but in respect of which a technical inventory has not been carried out and the inventory value has not been calculated, and accordingly the amount of property tax for individuals has not been determined, are excluded from taxation.

In accordance with Article 5 of the Law on Property Taxes, the procedure for calculating the inventory value must be established by the federal executive body authorized to carry out regulatory functions in the field of maintaining the state real estate cadastre, carrying out cadastral registration and cadastral activities (Ministry of Economic Development of Russia).

Based on the above, the Ministry of Economic Development of Russia has developed a draft order “On the procedure for determining the inventory value of real estate objects owned by individuals, recognized as objects of taxation on the property of individuals.”

The draft order has been prepared, including taking into account the need to maintain the amount of tax payments by citizens for the above tax at the current level. At the same time, when preparing the draft order, we proceeded from the need to take into account the basic principles of the legislation on taxes and fees, in particular, the establishment of taxes taking into account the actual ability of the taxpayer to pay taxes.

It is proposed to use the cadastral value of real estate as a basis for determining the inventory value of real estate objects. It should be taken into account that the cadastral value of real estate objects was determined as part of the implementation of the task provided for by measure 6 “Organization and implementation of work to update the results of the state cadastral valuation of land, organization and conduct of mass valuation of real estate objects, entering information into the state real estate cadastre” of the subprogram “Creating a cadastre system real estate (2006 - 2012)" of the federal target program "Creation of an automated system for maintaining the state land cadastre and state registration of real estate (2002 - 2008)", approved by Decree of the Government of the Russian Federation of September 13, 2005 No. 560 (hereinafter referred to as the Subprogram).

In order to implement the task, i.e. maintaining the amount of tax payments by citizens for the above tax at the current level, the draft order establishes a coefficient applied to the cadastral value of the corresponding property.

It should be noted that based on the results of work to determine the cadastral value of real estate in 12 constituent entities of the Russian Federation (Republic of Bashkortostan, Republic of Tatarstan, Krasnodar Territory, Krasnoyarsk Territory, Irkutsk Region, Kaliningrad Region, Kaluga Region, Kemerovo Region, Nizhny Novgorod Region, Rostov Region, Samara region, Tver region) a comparative analysis of the average cadastral and inventory values ​​was carried out. In addition, a similar analysis was carried out as part of the implementation of work to develop measures for the introduction of a real estate tax in the Russian Federation based on the results of a mass assessment of real estate objects and their testing in the city of Moscow. On average, the cadastral value exceeds the inventory value by 18-20 times. At the same time, due to fundamental differences in the determination of these values, in some cases the cadastral value exceeds the inventory value by 30 or more times.

Rice. 1. Comparative analysis of average cadastral and inventory values

Rice. 2. The ratio of inventory and cadastral values ​​by districts of Moscow

In this regard, in order to maintain generally at the current level the amount of tax payments by citizens for the property tax of individuals, while excluding sharp jumps in these payments, it is proposed to establish the calculation of the inventory value of real estate as a percentage of the cadastral value using decreasing (increasing) coefficients . It is proposed to set the coefficient equal to 0.03.

The specified procedure for taxation of property of individuals is planned to be applied until the transition to real estate tax.

The material is posted on the official website of the Russian Ministry of Economic Development economy.gov.ru/minec/

Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property taxes in 2018

Property tax must be paid by individuals who own:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (staircases, elevators, attics, roofs, basements, etc.) there is no need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equal to residential ones and are subject to property tax starting from the period of 2015. In relation to these objects, citizens can claim a benefit (if the tax is calculated based on cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact the tax authority in person or submit an application through the “Personal Taxpayer Account”.

How is property tax calculated for 2017?

Property tax is calculated by the Federal Tax Service, after which it sends a notification to the individual’s place of residence, which contains information about the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but based on its cadastral value(i.e. as close as possible to the market).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the corresponding legal act before December 1, 2017, will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: All subjects of Russia must completely switch to calculating property tax based on cadastral value by January 1, 2020.

How is tax calculated from cadastral value?

Property tax for individuals, based on the cadastral value of the property, is calculated using the following formula:

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object is taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their registration with the state). You can find out the cadastral value of an object at the territorial office of Rosreestr.

Tax deduction

When calculating tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, and Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is assumed to be zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. Cost of one sq. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(RUB 60,000 x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(RUB 3,000,000 – RUB 1,200,000).

Share size

If the object is in common shared ownership

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in 2018 on this page

Tax rate	Object type
0,1%	Residential buildings (including unfinished ones) and residential premises (apartments, rooms)
	Unified real estate complexes, which include at least one residential premises (residential building)
	Garages and parking spaces
	Commercial buildings or structures whose area does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data we get the formula:

900 rub.((RUB 3,000,000 - RUB 1,200,000) x ½ x 0.1%).

How is tax calculated on inventory value?

Property tax for individuals, based on the inventory value of the property, is calculated using the following formula:

N and = Inventory value x Share size x Tax rate

Inventory value

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 is taken. You can find out this information at the BTI branch at the location of the property.

Share size

If the object is in common shared ownership, the tax is calculated for each participant in proportion to his share in the ownership of this object. If the property is located in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different; you can find out their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the amount of inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(RUB 200,000 x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years?

When calculating the tax from the cadastral value, its amount is significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated using the following formula:

Н = (Н к – Н и) x K + Н и

N to– tax calculated from the cadastral value of the object ().

N and– tax calculated from the inventory value of the object ().

TO– a reduction factor, thanks to which the tax burden will gradually increase by 20% each year.

Coefficient K is equal to:

• 0.2 – in the first year;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the property.

Note: tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

Tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their place of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the payment date.

Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Property tax payment deadline

In 2018, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property taxes, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

Today, the market economy uses the inventory value of real estate. It is used in the calculations of government agencies and has its own rights. However, it is inferior to others, taking into account the already outdated methods of making inventory value.

Concept

An inventory assessment is required for transactions of inheritance, privatization, sale or exchange of housing. The inventory value of a property is its replacement price minus its depreciation and changes in the cost of services, work and building materials. It is indicated in the object and in a special certificate as of the day of the assessment. It includes all costs for construction work, but does not take into account costs aimed at purchasing a plot of land and other details. Inventory value is necessary exclusively for settlements with government agencies and differs significantly from market indicators.

Bureau of Technical Inventory

The implementation is within the competence of the BTI. The guidance for this bureau is the procedure for assessing buildings established by law. In this case, buildings are calculated using the price level determined in 1991. In addition, coefficients and indices are required, which were introduced by a decree of the USSR State Construction Committee in 1983.

The Bureau must issue a certificate indicating the inventory value of the object, if this is really necessary. Please note that you do not need to register in advance. This is due to the fact that its validity is limited. In addition, BTI annually submits this document to the tax authorities on January 1st.

How to get a certificate?

From the material presented above, it becomes clear that a certificate showing the inventory value is obtained from the BTI. The document and the information contained in it can be provided to the owner of the property and the tenant. This is also available to representatives who have a power of attorney. To determine the estimated value of the apartment, you must contact the BTI, which is located at the applicant’s place of residence.

To contact these authorities and obtain a certificate, you should prepare the following documents:

1. Application for provision of the relevant document.
2. or a social tenancy agreement.
3. A document that identifies the applicant.

Then the BTI employee will determine the day to receive the necessary certificate. The inventory value of real estate is determined and confirmed by a document on a paid basis.

It is worth noting that today the BTI does not issue certificates of this type if they are required when inheriting housing. To do this, you should contact Rosreestr. This body provides services for issuing certificates showing real estate. The notary who draws up the inheritance will accept it if its validity has not yet expired.

Is it possible to challenge a document?

If the inventory value of an object, which was determined by the BTI, in the opinion of the owner, does not correspond to reality, it is worth finding out whether it can be challenged. There are only two reasons that allow us to reconsider the grounds for revising the assessment:

1. Presentation of false information about the object.
2. Inventory value exceeds the market price or is quite close to it.

This is due to the fact that the market valuation is several times higher than the inventory valuation. The exception is housing located in new buildings. This can also happen if the BTI is engaged in determining market value, if it has the appropriate license to do so. To revise the inventory value, you need to perform the following steps:

1. An application is submitted to the arbitration court. It is necessary to file a claim against the BTI, which conducted the housing assessment. In this application, it is necessary to indicate the requirement - a revision of the inventory value.
2. The following documents are attached to the application:

• the corresponding object passport,
• a notarized copy of the certificate of ownership,
• as well as a document confirming the incorrectness of the information.

If the actions are carried out correctly, there is a possibility that the inventory value of the house or apartment will be revised.

How is inventory value calculated?

It is worth noting that inventory value is calculated using the formula:

• Si = St ∙ (1 - Iphys / 100 ∙ Ci), where

  St - replacement cost.
  Iphys is an indicator of physical wear and tear.
  Ki is the housing differentiation coefficient.

This formula allows you to most accurately calculate the required indicators, therefore it is used by government agencies.

The inventory value of an apartment is currently losing its main practical purpose. For the transition period until 2020, this cost indicator in some regions is still used to calculate tax liabilities.

In the presented material you can find out how the inventory value of apartments is calculated and for what purposes this indicator is used.

What it is

For a long time, it was the inventory value of real estate that was the main cost indicator, which was used for the following purposes:

• calculation of the value of inherited real estate during the proceedings in a notary’s office;
• to determine the amount of property tax for citizens and legal entities;
• for real estate valuation during division of property in divorce proceedings;
• for accounting and tax accounting, including for determining depreciation of real estate.

At the moment, all these purposes for using inventory value indicators also remain, however, the legislator has determined a gradual transition to other price criteria - the cadastral and market value of real estate.

The inventory value is determined based on the results of a technical inventory, which is carried out by BTI institutions in relation to new and existing real estate. For this type of assessment, standards and rules regulated in regulatory legal acts are applied.

Let's consider how the initial determination of the inventory value of housing is carried out, and how interested parties can find out the inventory value of an apartment.

Determination of inventory value

In 2013, a cadastral registration mechanism was introduced in the Russian Federation, which applies to all property. Before the use of cadastral value, it was the inventory value that was the official state assessment of real estate.

A technical inventory was carried out for each property put into operation. In addition, periodic repeated technical inventories were envisaged, as a rule, at least once every five years.

The authority to conduct an inventory belonged to BTI institutions. At the moment, there are practically no federal BTI institutions left in the country, but until 2013 it was these bodies that were actually involved in the state assessment of real estate.

At its core, the inventory value of real estate is an assessment of the materials from which the object is built, as well as a determination of the degree of their wear and tear after a certain period of time. For this purpose, official methods approved by the State Construction Committee and the Ministry of Housing and Communal Services are used.

The algorithm for the initial calculation of the inventory value of housing, which was determined as of January 1, 2015, consisted of the following steps:

1. at the stage of putting the facility into operation, technical documentation for the property was drawn up, for which representatives of the BTI bodies were invited;
2. based on approved methods, calculations were carried out according to many indicators - area, number of storeys, structural material, cost of work and services during the construction of a house, etc.;
3. final technical documentation was generated for the apartment building and for each apartment - technical plans and technical passports;
4. information about the technical inventory carried out was recorded in the inventory file, which was transferred to the state asset;
5. inventory value data was transmitted to the authorized tax authorities for the calculation of tax liabilities, as well as to interested parties as necessary.

Thus, as a result of the technical inventory work, each object was taken into account and its main characteristics were determined.

Since the calculation of the inventory value of an apartment is an assessment of the actual condition of this object, over time the cost indicators are subject to change due to physical wear and tear. Determining the wear and tear of an apartment to calculate the inventory value of housing was carried out taking into account the following rules:

• Legislative and by-laws established standard indicators of wear and tear, based on the data on the replacement cost of the object according to special collections (in 1969 or 1982 prices);
• recalculation of basic indicators into current year prices is carried out according to special coefficients approved by the Government of the Russian Federation;
• current physical depreciation was determined by multiplying the base price of the object by the percentage of physical depreciation;
• the actual inventory value was calculated as the difference between the price of the object and the amount of physical depreciation.

The use of standard calculation methods was an ideal option for determining the actual condition of housing. Since the inventory, as a rule, was carried out once every five years, for the specified period of time the owners were issued a certificate of the inventory value of the apartment without taking into account the real condition of the building and residential premises.

Due to the bias of this indicator, the state decided to switch to a cadastral registration system. The difference between cadastral and inventory values ​​lies not only in their intended purpose, but also in the methods of determining price indicators. If only guidelines and standardized formulas are used to calculate the inventory value, then the determination of the cadastral value uses many methods of determining the price, including taking into account the market value of real estate within the region.

Since 2015, there has been a gradual transition to the use of cadastral value in almost all areas of legal relations:

• by 2020, all regions are required to switch to the cost of apartments according to cadastral registration data when calculating property taxes (currently, more than 70% of the constituent entities of the Russian Federation have already made such a transition);
• when registering property as an inheritance, potential heirs are given the right to choose a value indicator to determine the amount of the notary fee;
• reports from independent appraisers are already being used to determine the market value of objects.

Despite a significant reduction in the options for using inventory value, these indicators are still the main criterion for internal accounting of real estate for accounting purposes. Based on inventory value data, depreciation of objects for tax accounting is calculated.

Procedure for obtaining a certificate

Apartment owners still need the inventory value to perform various legally significant actions:

• to determine the market price of the property;
• for the exchange of living quarters;
• to complete a donation transaction;
• to calculate property tax in cases where the transition to the cadastral value of real estate has not been completed in a constituent entity of the Russian Federation;
• when registering residential premises by inheritance;
• for registration of privatization transactions.

Since all information about technical inventory is stored in the inventory files of the state archive, in order to obtain information about the inventory value, it is necessary to submit a request through the BTI authorities. Although at the moment the vast majority of BTI institutions are private organizations, they have access to archival inventory files and are required to issue certificates of inventory value.

To obtain a certificate of the inventory value of an apartment, you must submit the following documents to any BTI institution:

• completed application form;
• title documents for residential premises and technical passport (if the applicant has one);
• payment document confirming payment for the production of the certificate.

Based on the submitted application, the BTI institution will request information about the inventory value of the object of interest. Since cost data must be calculated as of the current year, BTI specialists will be required to make a calculation at the time of issuing the certificate.

For this purpose, current indicators of physical wear and tear coefficients approved by executive authorities will be used. It is necessary to understand that indicators of physical wear and tear often differ radically from the actual condition of the object, including a specific apartment.

With standard wear and tear of 75%, housing may be considered dilapidated, although its actual condition may be significantly better than that of an object with physical wear and tear of 30%. For this reason, there is a gradual transition to other cost criteria for use in various spheres of life.

The received certificate will contain data on the inventory value as of the current year, so next year you will need to obtain a new, up-to-date document. Also, in many constituent entities of the Russian Federation, the issuance of certificates of inventory data is available through the system of Multifunctional Centers. If a request for a certificate is issued through the MFC, the processing time for the document may be several days longer.

This tax payment procedure applies to the following property:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises.

Please note that residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings. Property included in the common property of an apartment building is not subject to taxation. The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority.

Calculation of the inventory value of a residential building

It is impossible to objectively take into account the finishing, decorative elements and quality of repairs.

• For calculations, comparative data obtained on the basis of construction documents and actual measurements are used.
A certificate of the inventory value of an apartment is issued only to the owners of the apartment or residents of a non-privatized apartment (in fact, rented from the state), as well as to their official representatives according to notarized documents. To obtain a certificate, the applicant must bring to the territorial BTI:

• statement;
• passport;
• social rent agreement or documents on ownership of the apartment.

A certificate is issued for a fee.

The procedure for challenging the inventory value of an apartment The results of the procedure may be incorrect.

Property tax (real estate) in St. Petersburg in 2018-2017

Apartment taxes are assessed by the tax authorities. These bodies base their work on two factors: the inventory value and the applicable rate, which is determined by local governments.

The tax rate is:

1. If the total inventory value of the apartment is up to 300,000 rubles – 0.1%.
2. If the inventory value is from 300,000 to 500,000 rubles – 0.22%.
3. If the indicator is from 500,000 to 1,500,000 rubles – 0.7%.
4. From 1,500,000 rubles – 1.2%.

The total inventory value is the inventory value of all objects located on the territory of the local government. Challenging the inventory value of an apartment A certificate of the inventory value of an apartment is issued by the BTI.

If you are not satisfied with the information in such a certificate, you can challenge it.

How to find out the inventory value of an apartment?

The cadastral price is not much different from the market price, and the inventory price is much lower than it. And if the property tax calculated according to the new system turns out to be higher than that calculated according to the old one, then the law provides for the use of a specially developed formula.

If in the region of residence a new system was introduced in 2015, then in 2018 the payment of 20% of the new tax is provided: 2017 40% In 2018 60% In 2019 80% And starting from 2020 100% of the new tax The real estate tax rate is a certain percentage of the cadastral price of the apartment, which the owner must send to the federal budget. Data by region is presented on the tax service portal.

Thus, for living space in Moscow the following tax rates are provided: In the case of housing costs up to 10 million rubles. 0.1% 10-20 million 0.15% 20-50 million 0.2% Over 50 million 0.3% More than 300 million

Inventory cost of an apartment - calculation using the formula

For this purpose, current indicators of physical wear and tear coefficients approved by executive authorities will be used. It is necessary to understand that indicators of physical wear and tear often differ radically from the actual condition of the object, including a specific apartment.

With standard wear and tear of 75%, housing may be considered dilapidated, although its actual condition may be significantly better than that of an object with physical wear and tear of 30%. For this reason, there is a gradual transition to other cost criteria for use in various spheres of life.

The received certificate will contain data on the inventory value as of the current year, so next year you will need to obtain a new, up-to-date document. Also, in many constituent entities of the Russian Federation, the issuance of certificates of inventory data is available through the system of Multifunctional Centers.

Correction factors Due to the fact that the amount of tax calculated from the cadastral value is, as a rule, significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the amount of tax:

• 0.2 – when calculating tax for 2016;
• 0.4 - when calculating tax for 2017;
• 0.6 - when calculating tax for 2018;
• 0.8 - when calculating tax for 2019.

Starting from 2020, the correction factor is not applied.

Calculation of the inventory value of residential property until 2018

To obtain the document, just go to the official website rosreestr.ru. The cadastral valuation method gives the maximum market price.
The difference between inventory and cadastral value is that the first takes into account the real cost of concrete meters, and the second takes into account the cost of the land and its prestige. The amount of tax that must be paid for housing depends on the cadastral value.
Example: a house in the suburbs with outdoor amenities and 50% depreciation with an area of ​​100 m2 and a new building of 100 m2 with all communications are subject to the same tax due to the same cadastral value. Methods for assessing the inventory value of an apartment Three assessment methods are applicable:

1. Comparative. In this case, the appraiser compares information about transactions carried out on the real estate market. Based on the data obtained, the apartment belongs to one or another group.
2. Expensive.

Attention

At the same time, in order to avoid a sudden increase in the tax several times, the government has provided for a transition period from 2018 to 2020, during which the amount of the tax will gradually increase. Every year during these 4 years the tax will increase by 20% of the difference between the inventory and cadastral value.

Important

That is, for this period, reduced coefficients for the property tax of individuals have been introduced. Tax amount = (Tax amount based on cadastral valuation – Tax amount based on inventory value) multiplied by the reduction factor and add the tax amount based on inventory value.

What is the inventory value of an apartment and where can I find it out? K2 - degree of technical arrangement of the premises: 0.27 - in the presence of water supply, sewerage, hot water, central heating; 0.16 - water supply, sewerage, central heating; 0.10 - water supply, sewerage; K$ - use of adjacent territories: 0.27 - in the presence of a fenced adjacent territory; 0.16 - unfenced adjacent territory; 0.10 - inability to use the adjacent territory; K4 - ceiling height in the room (average for rooms): 0.07 - with a ceiling height of 3.0 m or more; 0.04 - from 2.6 m to 3.0 m; 0.02 - less than 2.6 m; K5 - ease of commercial use: 0.54 - when located within a radius of 200 m from a metro station; 0.32 - access to city highways (the address of the building contains the name of the city highway); 0.19 - access to other transport routes.

The list of those exempt from paying the tax contribution on existing property includes almost all categories of citizens who have social benefits:

1. Knights of the Order of Glory or Heroes of the Soviet Union and Russia,
2. participants and liquidators of the accident at the Chernobyl nuclear power plant.
3. citizens who served in Afghanistan or participated in special risk units,
4. pensioners, including military personnel (discharged after 20 years of service),
5. labor veterans,
6. disabled since childhood, groups 1 and 2,

However, there is a nuance. Property tax benefits are provided only for one piece of real estate of each type.

So, if a pensioner, war veteran or other benefit recipient owns an apartment, a garden house and a garage, then, as before, he will be exempt from paying tax on this property in full.