Who is Exempt from Property and Land Taxes

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Currently, an individual’s income from the sale of real estate is exempt from personal income tax if the property has been owned for more than three years. From January 1, 2020, this period will increase to 5 years. However, there are a number of exceptions for which the previous procedure will remain.

the right of ownership to an object of real estate was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;

Property tax for individuals who are exempt from paying

The responsibility for calculating the amount of tax in Russia rests with the Federal Tax Service, after which the information is communicated to taxpayers by sending tax notices to the postal address. As already mentioned, Chapter 32 of the Tax Code of the Russian Federation provides for the calculation of tax based on cadastral value, the value of which is approved at the local level by each of the regions of the Russian Federation. However, taking into account Russian realities, the full transition to the new payment system is postponed until January 1, 2020. During this time, all subjects of the Russian Federation are required to switch to assessing property at cadastral value.

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Who is exempt from paying property tax in 2020

The Tax Code establishes a list of those persons who can receive a certain property tax benefit. This means that such entities are not exempt from paying it, but have the right to a reduction in the tax base or a reduction in the amount of tax payable. But there is also a circle of legal entities that are generally exempt from paying property tax on the basis of the provisions of Art. 381 NK RV.

These types of legal entities have every right not to pay property tax, but only for the property that is used within the framework of the specified activity. For property used for other purposes, the enterprise is obliged to pay tax in full.

Who is exempt from paying land tax

Ownership and use of land plots in the Russian Federation are paid. The land tax is paid not only by the owners, but also by those persons who use it on the basis of the right of permanent (perpetual) use or lifelong inheritable possession. This is the difference between land tax and other property taxes. However, we must not forget that there are certain categories of persons who are exempt from paying land tax.

The tax burden increases every year, given that the tax is paid on the cadastral value, which is regularly revised and quite often correlated with the market value. When calculating taxes, taxpayers should not forget that certain benefits are provided. Their list is not extensive, but you need to know about them.

Who is exempt from paying property taxes for individuals? Legal advice

Write an application for benefits. Tax exemption is voluntary. Tax authorities provide this opportunity only after the owner himself decides to exercise his right.
Collect a certain package of papers. Attach documents along with copies to the application.
Submit a written request for payment exemption to the tax office. A citizen must contact either the regional department of the Federal Tax Service or the organization at his place of registration.

pensioners;
disabled people (group 1 or 2);
Knights of the Order of Glory;
heroes of the country (including the USSR);
military personnel who retired due to age and had 20 years of service;
military families who have lost their sole breadwinner;
spouses and parents of military personnel who died in the line of duty;
WWII veterans;
disabled children;
people affected by accidents at Chernobyl or at the Mayak nuclear power plant;
citizens using property for creative activities and as a cultural object;
owners of outbuildings of no more than 50 “squares” located on plots for agriculture, private household plots, summer cottages, gardening, and truck farming.

Pensioners are exempt from paying personal property tax

participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans; civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which these persons are counted towards their length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

Payment of property tax for individuals in 2020

Sometimes property tax may not be calculated in full, but only for several months: as a rule, this happens if the apartment was purchased by a person in the year for which the tax is calculated. The buyer is obliged to pay it, starting only from the month in which the housing was purchased, taking into account the following features:

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The obligation to pay the tax in question arises for a citizen as soon as he formalizes ownership of any of the real estate objects listed at the beginning of the article. The fact of transfer of real estate into the ownership of a person is certified by its state registration in the manner prescribed by law.

Do pensioners pay property tax in 2020: conditions of the benefit

Pensioners who own an apartment, garage, or dacha, but only in the singular, do not pay property taxes. Preferential taxation applies only to one of the objects, if ownership is registered for several units of the same type, and all others must be paid for. Citizens have the right to independently choose property for preferential taxation.

A discount of up to 50% of accrued property payments can be applied to the second property if the requirements for it are met (ownership rights, use for housing, cost below 300,000,000 rubles). When calculating property payments to pensioners, part of it is deducted from the total living space in the following amounts:

Real estate tax in Russia in 2020

The amount of property tax that will have to be paid at the new rates can be illustrated with this example. Let's say you have an apartment in the capital with an area of 54 square meters. The average cadastral valuation says that this type of property costs 160 thousand rubles per 1 sq.m. We subtract 20 sq.m., apply a tax rate of 0.1% and get the tax amount - 5.44 thousand in national currency units. Well, if you apply a rate of 0.3%, then the amount of fiscal tax immediately soars to around 20 thousand.

Statistics show that since the new tax norm came into force, Rosreestr has satisfied approximately 40% of all claims filed by owners of Russian real estate to revise the cadastre assessment. As mentioned above, you can fight further, but in court - and for this you need to be able to correctly prepare the package of documents necessary for judicial review, confirming the incorrectness of the assessment carried out by government agencies. According to the list, the applicant must provide:

Who is exempt from paying for major housing repairs, benefits in 2020

For disabled people. Disabled people of groups 1 and 2, as well as persons who have disabled children in their care and such disabled children themselves contribute only half of the amount, the remaining half is paid (compensated) by the state.
Low-income citizens. Such citizens have the right to apply for a subsidy to pay for housing and communal services and contributions for major repairs, provided that payments for housing, housing and communal services and major repairs exceed a certain share in their family income, established in each specific region of the Russian Federation. That is, part of the contributions will be made by the relevant budgets (regional, municipal) in the form of a subsidy, and the part not covered by the subsidy must be paid by citizens themselves.
Veterans and participants of the Second World War, labor veterans, rehabilitated persons, citizens exposed to radiation.
Large families.
Single homeowners who are pensioners and not working (when they reach 70 years old - half of the contributions; after 80 years - they are completely exempt from paying for capital contributions).
Families of pensioners who have their own housing (from 70 years old - half, and after 80 years - 100%).

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After a commissioned house is included in the capital repair program, payments begin to be made no later than five years after the house is included in the program. For houses that are not new (new buildings), the obligation to pay arises after the expiration of the 8-month period of inclusion in the program.

Land tax for pensioners 2020: whether they pay or not

Now the question has become urgent: whether a pensioner should pay land tax if several land plots are registered in his name. You can use this benefit for several plots, but 6 acres will be deducted only from one plot, for which the pensioner provides documents.

According to the explanations of the head of the State Duma Budget Committee, it became clear that this was done to reduce the amount of tax, since the value of land increased significantly when recalculating the cadastral value, and along with the increase in value, the amount of taxes also increased. This benefit applies to all pensioners.

Exemption from land tax for pensioners - grounds for receiving and registration of benefits

In accordance with Art. 395 of the Tax Code, citizens - indigenous small-numbered peoples (communities) of the North of the country, Siberia, and the Far East are completely exempt from this tax. The exemption applies to land used by residents for farming and commercial production, i.e. while they continue their traditional way of life.

For these citizens, the mandatory payment, like the land tax for pensioners, is formed taking into account a reduction not by the amount of 10 thousand rubles, but by the cadastral value of six hundred square meters of land. When owning several plots of land, the tax benefit according to the new principle can be used for one object at a time at the payer’s choice.

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Benefits for pensioners in 2020 - 2020: no need to pay property tax

Non-working pensioners, except former officials, should be exempt from all taxes. A shamefully low pension unfairly assigned by the state, the taking away of savings in the early 90s, fraud with vouchers, etc. should be taken into account. We, pensioners, have already taken everything from us in advance and forgiven ourselves for our loved ones. So you robbed workers don’t owe anyone anything. And one should not be afraid to defend the right to at least a miserable existence. This benefit also applies to utilities and free travel in transport, otherwise the state is obliged to calculate pensions in accordance with the law of the USSR, because everything that was created during the USSR by our pensioners is still working today. So think about it.

For example, if a pensioner owns an apartment, a house and a garage, he is fully exempt from paying tax on all this property. And if a pensioner has two apartments and a house, then he has the right to a tax break for the house, as well as only for one of the apartments. You will have to pay tax for the second apartment. This is the benefit provided to pensioners.

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Tax benefits for pensioners 2020: what taxes are exempt from and do not have to pay

Transport tax is a tax classified as regional, therefore it is enforced by the laws of the constituent entities of the Russian Federation and is subject to mandatory payment on their territory. Taxpayers of this type of tax in accordance with the Tax Code are the persons in whose name the corresponding vehicles are registered. Vehicles recognized as objects of taxation include: cars, motorcycles, scooters and others. It is worth noting that there is no need to pay tax on cars that are specially equipped for use by disabled people, as well as cars received from social welfare authorities with an engine power of no more than 100 l/s. The tax base for a car tax is determined as the power of its engine, measured in horsepower.

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Other tax benefits (for example, complete exemption of pensioners from paying taxes on land of any size) may be established by regulatory legal acts of the relevant municipalities. All information about their presence or absence can be provided to the pensioner at the local administration or tax office. To take advantage of the benefits provided for by acts of local authorities, the pensioner must submit an application and documents confirming his preferential status.

Property tax (real estate) in the Krasnodar region in 2020-2020

N - the amount of tax to be paid;
N1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
N2 - the amount of tax calculated on the basis of the corresponding inventory value of the taxable object;
K – correction factor.

This procedure applies in all settlements of the region. The administrative center is Krasnodar. Large cities of the region: Novorossiysk, Sochi, Anapa, Apsheronsk, Armavir, Gelendzhik, Yeisk, Kropotkin, Krymsk, Tuapse, Labinsk, Tikhoretsk, Krymsk, Timashevsk, Belorechensk, Kurganinsk, Kanevskaya, Korenovsk, Ust-Labinsk, Apsheronsk, Temryuk, Abinsk, Leningradskaya, Goryachiy Klyuch, Novokubansk, Dinskaya, Gulkevichi, Pavlovskaya, Starominskaya, Kushchevskaya, Ilsky, Elizavetinskaya, Novotitarovskaya, Otradnaya, Khadyzhensk, Bryukhovetskaya.

What benefits are there for personal property tax?

There are often situations when citizens were not notified of the need to pay taxes by government agencies on time through appropriate notifications. Then they are required to make payments no more than three years prior to receiving the notification from the tax office. For overpaid taxes, owners may receive a refund in accordance with the established procedure.

Property tax is assessed to citizens every year and the basis for certain values is data on the value of real estate, taking into account a coefficient called a deflator to take into account inflationary trends in the economy. Payment of the tax must be made no later than December 1 of the year following the year in which the tax was calculated.

Categories of individuals exempt from real estate tax

Tax payers are owners of residential real estate, garages, parking spaces, etc.

Since 2020, Chapter 32 of the Tax Code has come into force, according to which property tax for individuals is generally calculated based on cadastral value.

According to Art. 407 of the Tax Code of the Russian Federation, the following categories of individuals are not payers of property tax:

Heroes of the USSR and the Russian Federation;
pensioners;
disabled people of groups I or II, as well as disabled people since childhood;
military personnel;
family members of military personnel in the event of loss of a breadwinner;
participants in the Great Patriotic War and other military operations;
persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site, the disaster at the Chernobyl nuclear power plant, as well as at the Mayak production association, etc.

Owners of outbuildings that are located within the boundaries of dacha farms, gardening, individual housing construction, the area of which does not exceed 50 square meters, are also exempt from paying the tax. meters.

A tax benefit is provided to an individual in relation to 1 property. The taxpayer should be notified of his decision to select a preferential asset no later than November 1 of the current year, which is the tax period.

If notification of the selected property is not provided, the benefit is provided in relation to the asset with the maximum amount of calculated tax.

Individuals entitled to tax benefits should submit a corresponding application and documents confirming their right to the benefit to the Federal Tax Service at their place of residence.

Who is exempt from paying commercial property taxes in 2020?

privatized room or apartment;
private home;
garage;
dacha;
premises used for creativity (art or carpentry workshops, library, museum);
non-residential buildings near a private house or on summer cottages intended for farming, if their area does not exceed 50 square meters.

However, now, within five years, there will be a transition to such a basic value as the cadastral price. As you know, quite often real estate in this case is valued several times more expensive. In this case, specialists are involved in determining the value of property, at the request of the authorities. First of all, market conditions are taken as the basis as the most objective indicator.

26 Feb 2020 juristsib 454

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Who is exempt from paying property taxes?

Article 403 of the Tax Code of the Russian Federation provides that when calculating property tax for individuals, the tax base is reduced in relation to each residential building by the cadastral value of 50 square meters of its total area, in relation to an apartment and part of a residential building - by the cadastral value of 20 square meters . If we are talking about a room or part of an apartment, then when calculating the tax you can get a deduction from 10 square meters.

These deductions are applied automatically when calculating personal property taxes for all properties. For example, if a person owns three apartments, a room, and two residential buildings, then a deduction will be provided for each of the three apartments, a room, and each of the houses. In this case, the owner does not need to contact the tax office with any application, including an application for a tax deduction.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 40 for the Republic of Belarus reminds that in the notification for payment of property tax for individuals, which is sent to owners, the cadastral value of the object is indicated in the “tax base” column, taking into account its reduction by the amount of the tax deduction. If, when applying it, the tax base takes a negative value, no tax is charged for such an object.

Pensioners are generally exempt from paying property taxes. The benefit is provided in relation to one taxable object of each type at the choice of the citizen.

Since 2020, pensioners, veterans, disabled people and some other categories of citizens (the full list is indicated in paragraph 5 of Article 391 of the Tax Code of the Russian Federation) also received the right to a deduction when calculating land tax.

In their case, the tax amount is reduced by the cadastral value of 600 square meters for one land plot, regardless of the category of land. If the plot is 6 acres or less, you do not need to pay tax; if it exceeds 6 acres, it will be calculated for the remaining area. A person who has two or more plots can choose the one for which the deduction will apply and send a notification about this to any tax office.

Since all benefits are of a declarative nature, taxpayers must notify the tax office of the objects in respect of which the tax benefit will be applied before November 1 of the year that is the tax period.

The notification must be submitted in a form approved by the tax authority. It is posted on the website nalog.ru. You can send a notification through the taxpayer’s Personal Account, by mail to the tax office, or submit it in person to any tax office.

If notification is not received, the land tax deduction will be applied automatically in relation to one plot of land with the maximum calculated amount of land tax.
If a person entitled to a deduction has previously enjoyed tax benefits, including on other property taxes (for example, a pensioner used a property tax benefit), the deduction will be applied automatically based on the information available to the tax inspectorate, without the need for additional requests from the taxpayer .