Increasing property tax. Will the Russians be ruined by a new property tax. How is the tax on the inventory value calculated?
Inventory value is a valuation option that determines the amount of tax towards the state. When analyzing an apartment, only a few indicators are taken into account - the area, the condition of the house, utilities or their absence. Such an algorithm had a number of drawbacks, the main of which was the isolation of the inventory value from the real state of affairs on the market.
The government thought about a new system that would take into account the location of the apartment, the availability of infrastructure, the location of the subway or critical social services. So the algorithm for calculating the cadastral value was created. It is close to the state of affairs in the modern market.
On a note. The cadastral price of an apartment includes many factors that are important when conducting a market valuation, so this price should ideally be similar to or close to the market price.
Other options are not excluded, we will talk about them below.
How to find out the price of the inventory?
Rosreestr provides citizens with online information about the cadastral value.
A written certificate with data on the cost of your housing is issued by Multifunctional centers throughout the Russian Federation and the cadastral chamber.
Why is it growing?
Property owners are facing a sharp rise in the value of their apartments even at the time of the introduction of the cadastral value instead of the inventory. So how does this increase? First of all, there is a consideration of such factors as the location of housing, comfort, the availability of transport facilities in most cases led to an increase in the cost of housing, which was the goal of the government. Indeed, in this way, the cadastral value really made it possible to make the government estimate closer to market realities and more dynamic.
It led to the fact that the tax increased by 70% of apartments, in 30% of cases the cost remained the same. The cadastral value itself increases as the calculation algorithm uses government-approved figures.
Let's take Moscow as an example. In 2015, the minimum rate per square meter in the capital of the Russian Federation increased by 30-40%. Depending on the area of apartments and location in a particular district, the algorithm also changes. The entire evaluation algorithm is approved by the Ministry of Economic Development.
Important! We draw your attention to the fact that only from 2020, Russians will have to pay tax in full. Until then, there are reduced rates for the transition period.
The cadastral tariff of an apartment may also increase after a change in one of the characteristics. Local authorities are empowered to conduct re-evaluations on their own initiative. Reasons for re-examination may include:
- Redevelopment (with an increase in area).
- Completion of construction (previously the object was in progress, now it has become completed and ready for operation).
- Improvement of social infrastructure. Surprisingly, even a new road near a multi-storey building will affect the cadastral value.
Most often, revaluation is carried out due to the so-called market indicators, if they have changed, then the cadastral value should also become different, as a rule, increase. In some regions, such revisions have already become a tradition; once every two or three years, local authorities change the minimum prices for square meters in order to increase tax deductions to the budget.
Now you know why it happens that the cadastral value of housing has increased.
Because of what it is often higher than the market?
The market price is extremely unstable, it can change even on the basis of factors that do not directly relate to the apartment, political events or currency instability in the state. Not to mention the fact that housing is sold at different times of the year with different margins and rates.
The cadastral value does not have much in common with the market value, despite the fact that the algorithm itself was introduced to unify the two indicators. The federal law "On State Cadastral Valuation" approves the criteria for cadastral research, they include determining the depreciation of a building, construction costs, and so on.
Reference. In practice, the above indicators do not always coincide. Owners who are forced to pay taxes in accordance with the cadastral tariff, which turns out to be higher than the market one, find themselves in a difficult situation.
Most often, the incident occurs with apartments built in new buildings using the most modern technologies. Such construction is expensive, elite materials are used, and there is no wear and tear. If such a building is located in an undeveloped area, then its market value will be much lower. This is just one example of how different evaluation criteria can affect the price of an apartment.
Increasing the tax rate
As we mentioned above, the cadastral value is directly related to tax payments. And we are talking not only about the fact that the amount of tax will change, the rate will also change.
At the beginning of 2018, the following parameters are set:
For apartments with a large area, the owners now pay much more, and the tax on one-room housing has not increased so significantly. The algorithm was based on the truth that large apartments belong to wealthy citizens, which means they can transfer more significant payments for their real estate to the state.
What to do if the indicator has increased?
The owner has the right to challenge the change in the cadastral examination, this can be done through the court or the Commission for the consideration of disputes about the results. In order to avoid the cost of conducting a lawsuit, it is worth hurrying with an appeal - the commission accepts claims for processes that were carried out within six months. It is recommended to carry out a market appraisal of the apartment before applying, hire an independent specialist (so that the results of the procedure do not turn out to be unfairly high), it will become a significant argument in the process of considering the case.
The cadastral value is important when determining the amount of taxes, it can be overestimated, which leads to overpayments. The algorithm is not perfect, but the owner can challenge the verdict. To do this, he needs to contact Rosreestr. Now you know the answer to the question: “Why did the cadastral value of housing increase?”
Useful video
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Our state is looking for means to replenish the empty treasury, inventing more and more new methods of extorting the population. Some of them can not only damage the budget of private households, but even ruin many Russians.
As you know, until recently, the tax on any real estate was charged on the basis of the inventory value of the object in the BTI (Bureau of Technical Inventory). The market value of an apartment (house, garage, dacha, etc.) has always been higher than the inventory value, and therefore the real estate tax was somehow comic, not burdening the owner's pocket. Fiscal officials did not fail to correct this omission, and by 2020 citizens will pay a tax on any property in the amount of 1% of its cadastral value. Raising the tax bar will take place gradually, in five stages. In 2016, we will pay only 20% of this amount, in 2017 - 40%, and so - 20% higher every year, until it reaches 100% by 2020. Real estate will be assessed by a special appraisal commission using a computer program, which, depending on the location of the object and the involvement of various decreasing and increasing coefficients, will produce some average result. Many experts have a suspicion that the amount of the cadastral valuation of housing in most cases will be overestimated relative to its real market value, which continues to fall from month to month.
Suppose you have a "kopeck piece" with an area of 42 square meters in a brick "five-story building", in the area of \u200b\u200bthe Sokol metro station, at a current market price of 8 million rubles. At the end of 2016, you will receive a tax on it in the amount of approximately 6,000 rubles, and by 2020 the tax will already be 30,000 rubles.
Fiscals recommend that Russians who do not have the means to pay the new tax move to housing that is worse and smaller. Otherwise, the debt will accumulate, and the case will go to court, and there it is not far from the rejection of property in favor of the state.
You can still privatize an apartment and stop paying property taxes - only a “communal apartment”. But then "shvonders" can come and try to "compact" the grandmother, who lives freely in a three-room apartment on Pokrovka, with a family of cheerful "settlers". Impoverished Muscovites can also move beyond the Moscow Ring Road or even to a distant village, where the calculation of the cadastral value will be carried out according to a different valuation grid. You should be wary of the idea of moving to permanent residence in the near Moscow region: in SNT, owners will have to pay tax on the house, and on the barn, and on the bathhouse, and on all ancillary buildings, as well as separately - the tax on land, which is not cheap in all directions around the metropolis.
However, if you belong to a privileged category of citizens (disabled people, Chernobyl survivors, large families, military, pensioners, etc.), the tax will be significantly lower. But even 100,000 rubles for a “three-ruble note” in a Stalinist house in the Golden Mile area can be an unbearable amount for a family or a single pensioner with a modest income. Veterans of the Great Patriotic War, who, in fact, are almost gone, will be completely exempted from paying the predatory tax. Most of all, the tax will hit the owners of Moscow, St. Petersburg and large Russian cities. In the regions, the rates will be lower, since housing costs there are several times cheaper than in cities with a population of over a million. But in small towns, residents and salaries are much lower than in the capitals, therefore, this tax will deprive many of the poor and unemployed of their last means of subsistence.
Note that legal entities will pay for commercial objects an amount that is much higher than the tax on objects owned by individuals.
You can get your bearings on the prices of the new tax right now. To do this, you need to go to the Rosreestr website, enter the cadastral number or address of the apartment (office) and order an extract, leaving your email address. The statement will be sent to your email within one or two days.
Correct before it's too late
Elena Novozhilova, General Director of Universal Company LADCOM LLC, comments on this situation in the following way:
Whether we like it or not, our country has long existed under capitalism. In the developed countries of the West, property taxes are traditionally high, and there people live in apartments and houses of the size that they can realistically afford. In Russia, until recently, the real estate tax was symbolic, and its increase was, in general, predictable. However, 1% of the cadastral value can become an unbearable burden for many Russians. Whether the new tax will affect rental prices will depend on the level of demand. Prices are dictated by the market. The owners of "extra" apartments may try to get rid of the ballast by selling the property that has become burdensome, which will immediately cause a decrease in the cost per square meter in the secondary market. Landowners of dacha and cottage villages near Moscow are already joining forces by filing class actions to revise the cadastral valuation of their land plots. Citizens who will not be able to pay high taxes for the use of land and country houses will also be forced to sell their dachas. In fact, such a decision by the authorities can lead society to a social explosion. Tightening the tax policy at the time of the fall of the economy and the impoverishment of the population is not a very wise decision of the authorities.
However, officials always have the opportunity to analyze the situation and prevent popular unrest by timely adjustments of tax collections in the direction of reduction.
In the Cadastral Chamber, citizens can dispute the amount of the valuation of their apartment or cottage or commercial facility - for which you will need to write an application to the MFC to reduce the cadastral value, before that hiring a private appraiser who will conduct his own appraisal examination and issue a written opinion. The cost of such an examination in Russia ranges from 10-15,000 rubles. Further, the case may go to court, and according to the results of its decision (even having paid the bills to the lawyer), it is possible to achieve a reduction in the amount of the cadastral value of housing by 15-20%.
What will happen to the real estate market?
Sergey Lobzhanidze, head of the Department of Analytics and Consulting at BEST-Novostroy, gives the following analysis of the situation for the fall, in the light of recent events:
A reduction in demand and an increase in supply in the primary residential real estate market, especially in mass residential development projects, will lead to a slowdown in price growth, which will continue to affect the overall decline in average prices in the primary real estate market in the “economy” and “comfort” segments. This, in turn, will affect the level of pricing in the secondary housing market, especially in apartments located in the houses of the old fund, "morally" obsolete.
Given that there is no increase in effective demand on the market, and the volume of supply continues to grow, price stabilization or growth is not expected.
Is it too early to worry?
Irina Dobrokhotova, Chairman of the Board of Directors of the BEST-Novostroy company, believes that today the rental business is low-profit: rates are not growing, one can hardly expect a sharp increase in rates even with the start of the business season, since the solvency of the population does not increase. At the same time, prices in the secondary market are relatively stable (although the urgent sale of housing with not the highest liquidity will still require a discount of about 10-15%).
For the time being, the increased taxation will most likely not affect the market of rental apartments in the mass segment. At the moment, there is a tax rate of 0.1% for apartments with a cadastral value of less than 10 million rubles, and a rate of 0.15% for objects up to 50 million rubles. - this group will probably include most of the rental apartments in the capital. There is also a tax deduction of 20 sq. m. That is, today for a typical one-room apartment in the Central Administrative District with an area of 32 square meters. m and the cadastral value of 9.4 million rubles. the tax will be about 3,500 rubles. in year.
Now, in a low market, owners are unlikely to start raising rental rates.
But the tax rate, as you know, will increase gradually, and only by 2020 will it increase to a level of at least 1% (maximum 3% for high-budget apartments and houses). Then everything will depend on the current economic situation. If the market at that time grows, taxes will most likely be included in the cost of renting a home.
If housing is valued by the state at a third more expensive than its price, what to do - accept or dispute?
Tax payments for 2015 should, as usual, come in large numbers in the spring. The tax on apartments, dachas and garages will surprise many, as it will grow noticeably. The author of these lines discovered that now her apartment in Moscow is estimated at 16 million rubles according to the cadastre - before the price with which the tax was calculated was 42 times less!
What issues may arise with the "updated" tax and how to resolve them? We tried to figure it out and put everything on the shelves.
Last year we paid for the first time tax on land plots from their cadastral value.
This year we pay for the first time tax on the cadastral value of their apartments, houses, huts and other buildings, which, like the plots, have passed the state assessment.
The authorities are reasonably afraid of "squeezing", taking more and more money from citizens every year. Therefore, the tax on apartments-houses from the cadastral value is introduced more humanely than the same tax was introduced on land plots.
Humanism lies in the fact that this year we pay only 20% of the total amount of the accrued tax, next year - 40%, and we will start paying it in full from 2020.
Tax on apartments in Moscow
Let me explain what that means for my situation.
I have an apartment in Moscow in a five-story building built in 1958, on the fifth floor, without an elevator, outside the Third Ring Road. In 2013, I paid tax on the inventory value of 387 thousand rubles, and it was a penny.
For 2015, I have to pay tax on the cadastral value of my apartment, which, as the authorities assure, is close to the market value.
The cadastral value of my apartment is now estimated at 16 million 337 thousand 769 rubles.
I looked at the sites for the sale of housing. The exact same apartments literally in neighboring houses are offered for 11 million, and no one snaps them up. Accordingly, I believe my apartment is overvalued by at least $5 million.
The market value and the cadastral value differ by almost a third. There are two ways before me: accept the state assessment or challenge it.
I hate walking around. I wonder: what arguments do I have in favor of “reconcile”? And I see that they are convincing.
If the area of the apartment is less than 50 sq. meters, the tax is calculated at a rate of 0.1% of its value. But my apartment is 73 sq. m. For her, the rate is higher - 0.15%.
By the way, for private houses the rate is 0.2%, for garages and parking spaces - 0.1%, for unfinished houses - 0.3%. But this is by the way. About houses later. Now about the apartment.
With the cadastral value that was determined for me, the tax turns out to be 24 and a half thousand a year. But a good state gives us a bonus. From the total amount of tax for the entire apartment, the amount of tax for its 20 square meters is deducted.
For 20 sq. m, the owners of the apartment (any) do not pay tax, for the remaining meters they pay.
By the way, the owners of a room in a communal apartment do not pay tax on 10 sq. meters of their room, the owners of the house - from 50 sq. m. But more on that later, now we are returning to the apartment.
For one square meter of my apartment, I have to pay a tax of 335 rubles, for 20 meters - about 7 thousand. These 7 thousand are subtracted from 24 and a half. There are 17 and a half thousand left. This is the amount that I need to pay every year.
But not now. Only from 2020.
And this year, the payment will come only for a fifth of 17 and a half thousand - approximately, that is, for 3400. Next year - for 7 thousand, in 2018 - for 10400, and so on until 2020.
So I think it's okay. The apartment was overestimated for me by 5 million, but to dispute it is a terrible hassle, and 3400 is not such a big amount in modern times. Now I'll pay, and then we'll see. By 2020, maybe they will re-evaluate. Or I will exchange this apartment for a smaller one. Or I’ll retire, and pensioners don’t pay apartment tax
By the way, pensioners do not pay tax on one apartment. But if they have two apartments, then they pay for the second one. It's the same with a house: don't pay for one.
That, in fact, is all you need to know about the tax on an apartment in Moscow.
Where can I find out how much your home was valued?
If you want to apply what you learned to your home without waiting for the tax payment to arrive, you need to find out how much your apartment is valued today.
I learned this in my personal account on the website of the tax service. There is a list of all my "objects of taxation", and for the apartment both the old inventory value and the new, cadastral value are indicated.
In general, it is recommended to find out the cadastral value on the Rosreestr website. There are several services that allow you to do this. True, not on the fly - you have to dig deeper. The easiest way, it seemed to me, is to type the cadastral number of your apartment or house on a public cadastral map. All data immediately jumps out.
If you live without the Internet, then go to the nearest branch of Rosreestr and find out there - in the old fashioned way, from the girl in the window.
The same tax in the Moscow region
Having analyzed the situation with the updated tax on the example of an apartment in Moscow, we move to the Moscow region - to the apartments, houses and dachas there.
“According to the generalized data of the BTI of the Moscow Region, the average tax for a one-room apartment (30 sq. M) in the Moscow region in 2016 will be 350 rubles, for a two-room apartment (50 sq. M) 1100 rubles, for a three-room apartment (70 sq. M) - 1760 rub. Owners of residential buildings with an area of 200 sq. m will need to pay approximately 10,800 rubles. - such data was given at the recent Gaidar Forum by Vladislav Murashov, General Director of MOBTI.
As for the apartment - you can trust. But the amount of tax on the house, which indicates Murashov, is still very approximate.
The apartments are all in standard houses. They can differ in price only because of the location: a better area or worse, closer to the station or further away. And private houses are all different: from different materials, different years of construction. It is, to put it mildly, unfair to estimate their cost only by area, and people, of course, will not agree with such an assessment.
In the Moscow region, this was understood quickly. In 2012, the first state assessment was carried out there, in which the appraisers didn’t really go into such details as the material of the walls and the degree of wear. But in 2015 - even before the start of the law on the collection of tax on the cadastral value - a new assessment was carried out to clarify. It was the regional BTI that conducted it, since it has archives in which at least you can see when this or that house was built and from what: from logs or bricks.
As a result of the “updating and supplementing” of the 2012 data, many buildings were radically overestimated.
For example, in an old hut (Kolomensky district, the village of Gorodets, 22 sq. m) in 2012, a square meter was valued at 24 thousand 98 rubles. Now, after a revaluation in 2015, its square meter costs 4,940 rubles. Almost five times cheaper.
And vice versa, a wonderful cottage (Balashikha, 455 sq. m): in 2012, one square meter was estimated at 4,278 rubles, and in 2015, its price rose to 56,782 rubles. Has risen in price that is 12 times.
Such a thorough preparation of the Moscow Region authorities for the introduction of a new tax cannot but rejoice. But she still does not remove all questions and disagreements.
First, the revaluation was carried out in 2015. Therefore, according to its latest data, we will pay taxes only for 2016 - according to payments that will come in 2017. And now - in the spring of 2016 - we will receive payments for 2015. And there will be taxes according to the old cadastral valuation, which did not take into account our important features. So this year's billed amounts may be the most staggering.
Secondly, the revaluation was still carried out according to the archives, and not so that an appraiser would come to every house near Moscow and see everything with his own eyes. Therefore, something was overestimated, and something was missed.
What category your dacha fell into can be found on the same Rosreestr website. For example, I was lucky: my house in the Solnechnogorsk district in 2013 was valued at 790 thousand 687 rubles, and in 2015 - at 349 thousand 194 rubles.
Although, to tell the truth, 349 thousand is a lot for him, since he actually does not exist, we dismantled him several years ago. But this is my own fault. It was necessary to write a statement to Rosreestr a long time ago so that it was removed from the cadastral register.
By the way, keep in mind: all dismantled barn houses, if they had more than 50 sq. m of area and they were on the cadastral register, it is necessary to remove them from the register - otherwise you will have to pay a tangible tax for them.
How to correct a cadastral estimate
In the Moscow region, the excess of the cadastral value over the market value most often occurs when the type of permitted use is incorrectly determined.
The most common error is an inaccurate assignment to a particular use, or an error in assignment to a group, or an error in the area of \u200b\u200bthe object. For example, you received a tax on a garage of 200 sq. m, although its actual area is 20 sq. m., and it is indicated that this is not a garage, but a separate house.
In order to correct such an obvious, obvious, egregious mistake, it is recommended to contact the Ministry of the Interior on the website portal.
Within 30 days, the Ministry of State Property recalculates the cadastral value and sends new information to the Cadastral Chamber for inclusion in the State Real Estate Cadastre. Correction of such errors is carried out for the taxpayer free of charge.
If the Ministry of Moscow Property does not agree that your property has been assessed incorrectly, you can try to challenge the cadastral value in two ways provided for by federal law: in a special contestation commission and in court.
Commissions have been created and function under each department of Rosreestr.
To apply to the commission, you need to fill out an application for the revision of the cadastral value (a sample form is on the Rosreestr website)
Together with the application to the commission, you must submit: a certificate of the cadastral value of the object (must be obtained at the branch of the Federal State Budgetary Institution "FKP Rosreestr") and notarized copies of the certificate of ownership.
If you undertook this because the assessment was carried out on inaccurate information - instead of your house, for example, you assessed some other house, at a different address and a different area (this also happens), then you must bring documents confirming the inaccuracy of the information used when evaluating. Some documentary evidence that your house is not the one that is appraised.
If you think that your house (or apartment) is overvalued and you want it to be set a cadastral value equal to the market value, you need to submit an appraiser's report and a positive expert opinion from a self-regulatory organization of appraisers (SRO) to the commission.
Issue price
The same procedure applies in Moscow. The cadastral valuation of real estate is contested through a special commission and through the courts.
If, for example, I still want to dispute the cost of my apartment of 16 million and lower it to 11 million, I need to call an appraiser, pay him (appraisers now take about 3.5 thousand for the cheapest apartment, and for mine, for sure, twice as much) and get a report from him. Then I must submit this report for examination to the SRO, so that they issue a paper confirming that the appraiser correctly assessed the apartment.
By the way, judging by the tariffs of the Russian Society of Appraisers, the paper from the SRO is more expensive than the appraiser himself.
An appraisal of the apartment appraisal report costs 10,000 rubles.
Examination of the report on the assessment of a house with a total area of up to 300 sq. meters - 45 thousand rubles.
Examination of a land plot appraisal report is generally prohibitively expensive, so it is recommended that neighbors get together and evaluate at least 50 sites at once. 90 thousand rubles will have to be paid for the examination of 50 reports.
In general, a lot of money and time will have to be spent on challenging. But not the fact that in the end I will get the desired result.
The revaluation was carried out in 2015, and then the prices for apartments were higher. The commission will show me advertisements for the sale of apartments at the beginning of 2015, and there will appear about the same 16 million that they put up for me. After that, I will wipe away my tears and snot, roll up my expensive expertise and go to wait for the next revaluation of the cadastral value, which, God willing, will decrease.
By the way, revaluation of real estate is carried out no more than once every three years and no less than once every five years - everywhere except Moscow, St. Petersburg and Sevastopol. In these cities, revaluation by decision of local authorities can be carried out every two years.
You can apply to the commission within 6 months from the date of entering the results of the cadastral value into the State Real Estate Cadastre. This means that the payments that will come in 2016 cannot be disputed, because they are based on the assessment of 2013, since the results of which have been submitted for much more than six months.
The big question is whether it is possible to challenge the cadastral value established in 2015. Theoretically, there is still time for this. But the payments have not yet arrived, so now none of the citizens, with rare exceptions, knows either their tax or the cadastral value of their housing, and does not even imagine the grandiosity of the "gotcha" awaiting them.
By the way, competent sources claim that, contrary to custom, payments for apartments, garages, and dachas this year will not be sent out in the spring, but in the fall - after the September elections to the Duma - so as not to irritate citizens on the eve of such an important event. Well, by autumn, as you understand, not only six months will expire, but all ten.
P.S. Do not lose, kume, strength
The conclusion to be drawn from this long and convoluted article is very simple. The native state tried to make sure that citizens could not challenge the state cadastral valuation of their homes. The mechanism for this has been created, it exists. But it probably won't work.
The owners of private houses in the Dmitrovsky district, who put them on the cadastral register in 2012, have already been able to verify this. They actually have a magical story.
At that time, the first state assessment of the cadastral value of capital construction projects was under way. Therefore, the inventory value (low) was no longer assigned to new objects, but was immediately evaluated according to the cadastral (high).
However, the tax until 2014 continued to be levied on the inventory value (low), and not on the cadastral value (high). And he was charged at a rate of 2%. And 0.2% is taken from the cadastral value.
But since these new houses no longer had an inventory value, they were taxed from the only value that they had - from the cadastral one. At the same time, it was charged at a rate of 2% - as with a low inventory rate, and not 0.2% - as with a high cadastral one.
And the tax, of course, came out insane. Tens of thousands of rubles.
An employee of our editorial office, for example, got into such trouble. “My sister and I have almost identical houses. The area is about 150 sq. m, from the same materials. But she built it earlier, and I registered my house in mid-2012. So for 2013, she was taxed 857 rubles, and I - 25 thousand.
It has not been possible to dispute the absurd amount for the second year, despite the fact that all the necessary documents have been collected, applications have been submitted and expert examinations have been paid. Although it is quite clear that the amount is absurd and behind it there is an obvious “jamb” of state structures. But, as practice shows, it is easier to fly into space than to force government agencies to fix their "jamb".
Read materials
Russians will start paying the full amount of the tax from 2020.
Photo: depositphotos.com/Wavebreakmedia
Vladimir Putin on Monday, October 6, signed amendments to the Tax Code of the Russian Federation. The existing tax on the property of individuals will be tied to the cadastral value of real estate. The land tax remains the same.
The new law will enter into force on January 1, 2015, however, a five-year transitional period is provided for the regions, during which the amount of tax will increase by 20% per year. The payment of property tax on the property of citizens from the cadastral value will begin in 2016, and the Russians will begin to pay the full amount from 2020. As a result of the amendments, the adoption of the law will not lead to a noticeable increase in the burden on citizens, lawmakers believe. However, experts are not so optimistic: for citizens, with the exception of beneficiaries, the annual payment for property will triple.
The amendments provide for the introduction of a three-tier property tax rate. The rate of 0.1% of the cadastral value will be valid for residential buildings and premises, garages, parking spaces, unfinished residential buildings, and outbuildings. For commercial real estate (retail and office properties), as well as high-value real estate (over 300 million rubles), the marginal rate will be 2%. For other real estate, the tax rate should not exceed 0.5%. It is worth noting that an innovation appeared in the amendments: municipalities are given the right to reduce this rate to zero or increase it to 0.3%.
Tax rates will be set by local authorities depending on the applicable procedure for determining the tax base. The draft law also retains the existing benefits, but sets a limit on these benefits for one object of each category. For owners, a tax deduction is provided in the amount of the cadastral value of 20 sq. m for an apartment, 10 sq. m - for a room, 50 sq. m - for a residential building.
According to experts, local administrations are more likely to increase rates than to reduce them. As a result of the application of the marginal rate, the tax for citizens can increase by 20 times.
Already, Russian citizens can calculate how much they will have to pay under the new tax. To do this, on the portal of Rosreestr, you can request data on the cadastral valuation of the cost of an apartment or house.
According to the Federal Tax Service (FTS), the average market price of 1 square. m of housing for tax purposes in the country is 32 thousand rubles. For example, for a standard two-room apartment of 55 sq. m tax on average in Russia can be about 1120 rubles. in year. The current property tax for the same "kopeck piece" is about 700 rubles. A family of three for a two-room apartment of 55 sq. I don't have to pay tax.
For Muscovites, the calculation of the cost of the tax can be illustrated by the example of a typical metropolitan apartment with an area of 54 square meters. m. With a property deduction of 20 sq. m. m and the average cadastral value of 160 thousand rubles. for 1 sq. m, the tax rate in the case of applying the rate of 0.1% will be 5440 rubles. “This is the amount that will be payable only in 2020. At the same time, citizens will start paying tax under the new scheme only from mid-2016. For Moscow, the amount of the first payment in the above example will be about 1 thousand rubles, as calculated in the Department of Economic Policy and development of the city of Moscow," commented Maxim Reshetnikov, Head of the Department of Economic Policy and Development of Moscow.
If in the capital in five years the rate is increased to 0.3% of the cadastral value, the average tax for an apartment in Moscow may exceed 20 thousand rubles. (in 2012 it was 1378 rubles).
Impact on the real estate market
Briefly about the topic - video comments (05:04)
"RBC-Real Estate" on RBC-TV
As RBC Real Estate wrote earlier, for the majority of ordinary citizens who own economy-class apartments, the tax burden will increase insignificantly. However, there is a certain category of citizens - owners of economy-class apartments in the city center, who will be affected by changes in tax policy to a greater extent.
The new property tax will have a greater impact on the owners of expensive real estate, however, owners of less expensive apartments will have to pay significantly more. According to Maxim Reshetnikov, the greatest changes will affect the owners of expensive real estate in the city center, as well as owners of objects commissioned in recent years.
The cadastral value of business and elite class objects has already approached the market value. Therefore, for such owners, the tax burden can increase significantly - by five or more times. “Old houses are mainly inhabited by elderly people who received these apartments in the last century, as well as their heirs. And not all owners of such real estate will be able to pay a new tax. In this situation, “natural resettlement” of low-income strata from the central part of the city may begin to the outskirts," Maria Litinetskaya told RBC-Real Estate.
Denis Popov, managing partner of Contact Real Estate, agrees with her: "Probably, not the most wealthy owners of property in the old fund and in prestigious areas of the capital will have to change their place of residence. Of course, for pensioners, an extra tax of several tens of thousands of rubles a year will be very expensive" .
According to Blackwood's managing partner Konstantin Kovalev, two scenarios are possible here: a sale with the aim of buying a less expensive property in another area, or renting out and renting an apartment for one's own residence in another area. "The new property tax will have a much stronger impact on the rental segment. As a rule, landlords shift all possible costs onto the shoulders of tenants. And in this case, most likely, the rent will be increased in order to compensate for the increased property tax," the expert believes.
Experts believe that there will be no significant changes in the segment of the purchase and sale of housing. Increased property tax will not be a stop factor for the purchase of housing for the purpose of residence. Some correction is possible in the segment of investment demand.
“Most likely, the owners of expensive real estate will look for various ways to reduce their tax burden by re-registering apartments for relatives belonging to privileged categories of citizens, etc. However, the law greatly reduces these opportunities by setting limits on benefits,” notes Konstantin Kovalev.
How much will the owners of expensive apartments pay?
According to experts in the elite real estate market, in the secondary housing market of Moscow, the share of supply of apartments is more expensive than 300 million rubles. is small and amounts to about 0.1%. As a rule, these are elite apartments in the Khamovniki and Yakimanka districts.
According to IntermarkSavills, the number of apartments with an estimated value of more than 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new houses are put into operation every year, replenishing this volume by several dozen more. As for country houses, according to the managing partner of IntermarkSavills, Dmitry Khalin, the luxury category is likely to include, on the one hand, mansions located in expensive places (Rublyovka, Minskoe Highway, Novaya Riga), on the other hand, objects of a large area (from 1000 sq. m) and with large plots of land (more than 0.5 hectares), located in less prestigious areas. There are certainly more such suburban properties than apartments in the city, and it is difficult to estimate their exact number (approximately 2-3 thousand).
The Blackwood company cites as an example a two-level penthouse at Butikovsky lane, 5. The total area is 270 sq. m, the cost is 12 million dollars (474 million rubles at the exchange rate of the Central Bank on October 3, 2014 - 39.5 rubles / dollar). If the cost of this apartment in the cadastre were fixed at the official amount of the transaction, then the penthouse would be classified as an object "over 300 million rubles", for which an increased rate of 2% is taken into account. Thus, the owner of an elite apartment by 2020. will have to pay a tax of more than 9 million rubles. in year.
The Contact Real Estate company has calculated the cost of one of the most expensive objects in Moscow - apartments in the elite residential complex "Negociant". Based on the total cost of an apartment in a mansion of 35 million dollars (the exchange rate of the Central Bank is 39.6 rubles), the cost of apartments will be 1 billion 386 million rubles. Since the apartments belong to the non-residential fund, there is no tax deduction (from 20 sq. m.) for non-residential real estate. With a rate on non-residential property of 2%, the property tax will amount to 27.720 million rubles. in year! It should be noted that at the moment this is an approximate and conditional calculation.
According to Denis Popov, there are still too many unknowns to make accurate predictions. It is necessary to understand what the cadastral valuation of elite real estate will be - it is much more difficult than valuing a typical apartment, since each elite apartment is individual, he believes.
Sergey Velesevich