How to apply for land tax benefits for pensioners, large families and other categories of taxpayers eligible for this

What documents are needed?

If you belong to one of the categories of beneficiaries, you will need a document proving this. If you are a pensioner, you need a pension certificate, if you are a veteran, you need a document confirming participation in hostilities, if you have a disability, you need a corresponding certificate, etc. You also need to show a document for the property (this can be a cadastral passport, an extract from the registry, or a certificate).

The tax office will tell you whether you are eligible for benefits and what exactly they will need from you. You will take the documents there; the results of the review will be announced no later than in a month. Notarization of papers is not required.

Will there be changes in the future?

On December 21, 2020, the State Duma adopted in the third reading a bill on writing off property tax debts. It also affects land owners.

Pensioners, disabled people and veterans are entitled to additional concessions - they will be exempt from the “six hundred square meters tax” altogether. Only those who have a plot larger than 600 square meters will have to pay. m.

This is important to know: Cash compensation for unused time off upon dismissal

The law will come into force next year.

Reviews and comments on the article “Who has benefits for land tax and how to get it?”:

Country cottage area

Justification for taxation

Dacha plots are subject to taxes in accordance with the requirements of the Tax Code. The legislation establishes that all owners of land plots, regardless of their intended purpose (gardening, residential construction, private plots, etc.), are required to pay taxes to the budget annually.

If there is a building on the land plot (in the example under consideration it is a country house), then the owner must pay not only land tax, but also property tax. These are different taxes that are calculated based on different tax rates.

It should also be taken into account that property tax is transferred to the federal budget, and land tax to the municipal budget.

Where do benefits in tax legislation come from?

Since all residents in Russia are required to pay taxes, and their number is growing, the state, in order not to provoke righteous popular anger, sweetens the bitterness by introducing tax breaks. Article 388 of the Tax Code of the Russian Federation talks about the procedure for paying land tax for those citizens who own or use a plot or allotment for the rest of their lives. Moreover, it doesn’t matter for what purpose this plot is used: for a vegetable garden or for construction, you need to make a payment to the budgets. Benefits allow the taxpayer to save a little and claim their right to a special treatment procedure. Therefore, every reader should be interested in who is entitled to land tax benefits, so we provide a list.

Submission rules

Initially, it is necessary to remember that receiving benefits for paying land tax is a personal right of every resident of the Russian Federation (having a benefit), and not a direct obligation.

For this reason, tax inspectors do not have the right to automatically provide the provided discount for citizens specified in the legislation of the Russian Federation.

The benefit is provided based on documentation submitted to the tax authority and a completed application.

After a positive decision is made, tax officials automatically extend the benefits for subsequent tax periods. In simple words, you only need to submit documents once.

Each beneficiary has the right to refuse the granted relief on the basis of the relevant application submitted by him. Moreover, it is possible to obtain land benefits for a certain period of time.

Categories of federal beneficiaries

It should be noted that the state gives the right to federal entities to establish their own preferential taxation procedure, as stated in Art. 391 Tax Code.

Thus, federal authorities can award benefits:

  1. Heroes of the Russian Federation or the Soviet Union;
  2. Veterans and combatants, including those few participants of the Second World War who simultaneously owned land;
  3. Disabled people of groups I and II who received their status before 01/01/2004 (a very unclear border for the population). And also if a group III disabled person has lost the ability to earn money, he is entitled to a benefit;
  4. In any case, to disabled children;
  5. Those who worked on nuclear weapons testing, troubleshooting problems at nuclear power plants and other nuclear or defense facilities;
  6. Beneficiaries and various social categories of citizens. For example, these include liquidators or victims of the Chernobyl disaster.

To learn more about preferential categories of the population, read the Law of the Russian Federation “On Social Protection of Citizens...” dated November 26, 1998, and also contact the Federal Tax Service at the place of registration for clarification.

It is fair to note that not only individuals, but also legal entities have the right to benefits when paying land taxes.

Among the organizations applying for preferential treatment are:

  • Places of detention - if the land is used for the execution of criminal penalties;
  • Churches, monasteries and other religious organizations;
  • Communities producing folk works of art or engaged in other national crafts;
  • Institutions engaged in the construction of public roads (only on land allocated for these roads);
  • Residents of Crimea, Skolkovo and other special economic zones;
  • Shipyards and other owners of sites used for the repair and construction of watercraft. For these organizations, tax benefits are provided for a period limited to 10 years.
  • Some small peoples of the North, in particular Siberia, are provided with benefits for communal plots. All of the above residents receive or do not receive their “discount” depending on the decision of the federal authorities.

Do pensioners pay land tax in 2020?

Reports that appeared at the beginning of 2020 that pensioners are exempt from paying land taxes are untrue. Elderly citizens still have to pay for the use of land, but now they are included in the list of individuals receiving benefits. Previously, pensioners were not provided with any benefits by the Tax Code.

How is land tax collected for pensioners starting in 2020? The latest news is that the previously existing system of reducing tax by 10,000 rubles for beneficiaries has been cancelled. Now the tax base is being reduced by 600 square meters. This is a non-taxable part, that is, a certain tax deduction is established in the amount of the cadastral value of these 6 acres.

This provision cannot be found in the article of the Tax Code of the Russian Federation about land tax benefits. It is contained in Art. 391 on the procedure for determining the tax base.

Other categories of beneficiaries are also indicated there:

  • heroes of the Russian Federation and the USSR;
  • disabled people (only groups 1 and 2), as well as disabled children and people with disabilities since childhood;
  • veterans, disabled people of the Second World War and other military operations;
  • Chernobyl victims who suffered during the accident at the Mayak production facility and at the Semipalatinsk test site;
  • persons who took part in testing nuclear and thermonuclear weapons as part of special risk units;
  • persons who have become disabled as a result of such tests.

Now they include pensioners - everyone, no matter on what basis the state provides support. It also does not matter whether a citizen works; this does not affect the application of the benefit. Labor veterans are not mentioned here, but benefits may be provided to them at the local level.

Regional benefits also exist

In addition to the above, regions of the Russian Federation and cities (Moscow, Sevastopol, St. Petersburg, Kaliningrad) can independently decide on the award of additional tax deductions. True, this decision is limited to the list of categories in the Tax Code.

Namely, regional land tax benefits can be awarded to:

  1. Pensioners, regardless of length of service or other benefit groups;
  2. Disabled people of all groups and disabled children;
  3. Heads of families raising three or more children;
  4. Heads of families with income below the subsistence level;
  5. Veterans of various military operations;

The new rule has been in effect since 2020, in which some owners of plots of no more than 6 acres are allowed to reduce the tax base, i.e. in fact, the majority of Soviet-style summer residents.

This is an article from the site vseofinansah dot ru. If you are posting this article on another site, then it has been stolen.

How to get a land tax benefit

This type of tax base reduction is declarative in nature. That is, everyone who wants to take advantage of the benefit must submit an application to the Federal Tax Service on their own. This can be done electronically or by bringing the completed form in person, or by sending it by mail.

The application must be completed using the approved form, updated in 2020 (Form ММВ-7-21-/897). If you write on the form with a pen, you must use capital block letters. It is advisable to use black or dark blue ink. If you are filling out on a computer, select a font that fits perfectly into the cell (in practice, it is Arial or Times New Roman font size 16, 18). When filling out blanks, do not leave blanks; it is better to put dashes in several cells!

Here is an example of a completed sheet indicating taxpayer information:

Please note that the application contains full details of the document confirming the right to the benefit. There will be several sheets in this form; when submitting, they need to be stapled and numbered. Fill out not all, but only the necessary pages. And if you do not attach ALL notarized copies of the documents mentioned in the application to your application, you may be denied the right to benefits.

Legislative aspect

The taxation system in this area is described in Art. 387, 391 and 395 of the Tax Code of the Russian Federation. The federal program of discounts and incentives is not the only opportunity to reduce payments. It can be supplemented by privileges provided by the local authorities of each region (at the discretion of the administration).

The initial indicator - the cadastral value of the land plot, is the tax base from which the volume of payment is calculated. From here the discount established by law is subtracted and then the final amount is displayed, which must be paid to the tax office.

Categories of payers and provided federal privileges

Russian legislation creates discounts when paying land tax, based on the social status, status and field of activity of the taxpayers themselves.

For individual entrepreneurs

Among those who have land tax benefits are individual entrepreneurs. If they use a plot of land in their activities, then they independently calculate the tax on this land. If there is no such circumstance, tax officials themselves indicate the required amount. This will be indicated by a corresponding notification that will arrive by mail.

For individuals

Among the individuals who are completely exempt from paying land tax are the indigenous population of the North, Siberia and the Far East. The goal of the project is to preserve the national color and traditional living conditions of these peoples.

Another current loyalty program is a tax discount of 10 thousand rubles. To receive it, one condition must be met - the land plot must be owned by the applicant for the benefit. List of citizens of the Russian Federation who have the right to receive privileges of this kind:

  • heroes of the USSR and the Russian Federation;
  • Knights of the Order of Glory;
  • people with disabilities who officially registered disability group 1 or 2 before January 1, 2014;
  • disabled since childhood;
  • veterans and disabled people of military operations that have ever taken place on the territory of the Russian Federation;
  • citizens who took part in the liquidation of the consequences of the Chernobyl accident and the Mayak production;
  • persons who suffered from nuclear tests in Semipalatinsk;
  • participants in testing nuclear weapons of any kind, incl. affected by radiation sickness.

This list can be supplemented by regional authorities if the local budget allows it.

Legal entities

Not only individuals, but also legal entities have the right to receive discounts of this kind. Among them are:

  • any institutions of the Ministry of Justice;
  • religious institutions;
  • organizations servicing land plots that are allocated for public roads;
  • companies with the status of a special economic zone that have been open for no more than 5 years;
  • industrial companies that are located in the so-called territory. special economic zone (for them the grace period is 10 years);
  • social organizations to which the status of a union of disabled people is applicable (also, the objects of taxation are not lands on which educational, medical and other institutions created for disabled children with developmental and rehabilitation purposes are located);
  • organizations that are engaged in the development of folk art, as well as the production of art objects for the purpose of their further sale on trading platforms;
  • institutions that service facilities on the Skolkovo territory.

This is important to know: What benefits and payments are provided when awarding a hero of Russia: one-time, monthly

For represented legal entities, payment of land tax is abolished.

Land tax benefits

Advice from lawyers:

1. Is there a land tax benefit for military pensioners under 60 years of age?

1.1. Yes, it applies regardless of the reasons for retirement.

Did the answer help you?YesNo

1.2. The benefit applies to all pensioners. Regardless of the reasons for retirement. By old age or length of service. (Part 5 of Article 391 of the Tax Code of the Russian Federation)

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2. Do children of Chernobyl victims have benefits in paying land tax and property tax?

2.1. Good afternoon Children of Chernobyl victims have the right to a tax deduction in accordance with the “Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ, Art. 218 if they were evacuated from the exclusion zone or were exposed to radiation as a result of the accident.

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3. Do WWII veterans and home front workers have benefits on land share taxes?

3.1. — Hello, dear site visitor, no, they do not have the right, but as a rule, the tax is returned by the tenant after it is paid by the landlord. Good luck to you and all the best, with respect, lawyer Legostaeva A.V.

Did the answer help you?YesNo

4. What benefits exist for a pensioner, disabled person of the 2nd group for paying land tax. Plot of 12 acres in Moscow. Regions.

4.1. Hello! There is definitely a benefit for 6 acres, that is, tax should be charged only on the remaining 6 acres. 5. The tax base is reduced by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers belonging to one of the following categories: 2) disabled people of disability groups I and II; Additional benefits may be established by the local administration. You need to know exactly in which locality the site is located.

Did the answer help you?YesNo

5. My husband has group 3 disability. Are there any benefits for transport tax and real estate and land tax? Chelyabinsk region.

5.1. No, in our region there are no such benefits for disability group 3.

Did the answer help you?YesNo

5.2. Tax information (transport, property, land) can be viewed on the Federal Tax Service website: More >>>

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5.3. List of categories of transport tax payers for whom preferential tax conditions are provided in Chelyabinsk: citizens whose health was damaged as a result of incidents at the Chernobyl Nuclear Power Plant, Mayak Production Association, as well as during testing of nuclear weapons at the Semipalatinsk test site; pensioners; large families. Due to the fact that your spouse is a pensioner, he is entitled to a benefit as a pensioner, and not as a disabled person (3 grams). they are not entitled to benefits. More details here Read more >>>

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6. Does the Certificate of Honor of the President of the Russian Federation give a benefit in paying transport tax? Land tax?

6.1. Hello! The Certificate of Honor of the President of the Russian Federation gives the right to the title of labor veteran, but it does not give the right to benefits.

Did the answer help you?YesNo

7. Are land tax benefits for a labor veteran of regional significance, a child of war and a disabled person of group 2 still within the competence of the administration where the land plot is located? How to find out about your land tax benefits?

7.1. Hello! As a group 2 disabled person, you have a benefit for 6 acres, that is, land tax in the amount of up to 6 acres is NOT PAID. If the plot is larger in size, then the tax is paid only on the part that exceeds 6 acres.

Did the answer help you?YesNo

8. Submitted an application for benefits for land tax, property and transport tax in 2020 on the occasion of retirement. In 2018, I managed to change my registration to another area. Benefits do not apply: another Federal Tax Service inspection. But the Federal Tax Service is the same! It's federal! Or am I wrong? Is it possible to claim benefits for 2018-2019?

8.1. Good afternoon, Viktor Borisovich! You need to write an official request for benefits on your taxes, and if officially refused, appeal the refusal in court.

Did the answer help you?YesNo

9. How to fill out line 180 in the land tax return in numbers - tax benefit code (3022400/ clause 2 of Article 387). Thank you.

9.1. It is necessary to know the cadastral value of the land.

Did the answer help you?YesNo

10. I was regularly sent notices for payment of land and transport taxes and I paid them. I am a group 2 disabled person and enjoy tax benefits. How can I return the money now and for what period?

10.1. Write to your tax application and attach a VTEK certificate.

Did the answer help you?YesNo

11. LLC has a State. shock Act for the indefinite use of land in rural areas. At one time, an old boiler house was purchased from the Village Administration and a shed from the State Farm under them amounted to 0.5 hectares of land. Received State. An act for these 0.5 hectares has been carried out to determine the boundaries of the land plot. The founders of the LLC are three pensioners today, two of them are disabled. Who needs to pay land tax and are there any benefits for LLCs today?

11.1. LLCs do not have land tax benefits.

Did the answer help you?YesNo

12. I have two questions. A receipt for payment of property tax and land tax has arrived. 1 question - Since I am a pensioner and have only one property, I have the right not to pay property tax. Now am I too late to write an application to the tax office with the provision of documents for the cancellation of tax payment or is it still possible? Question 2 - I am a group 3 disabled person, I live in the city, are there any benefits for paying land tax?

12.1. 1, you can also write, check on social media. department

Did the answer help you?YesNo

13. I have been a pensioner since 2010, in 2012 I purchased a plot of land using an individual housing construction with an unfinished house, which was registered as an unfinished construction project with a degree of completion of 75%, I lived there because this house is my only home and completed construction as far as possible. Then in 2020 the house was built and put into operation. And this year I received a tax notice for health insurance for three years. Question: as a pensioner, do I have a property tax benefit for health insurance in this case?

13.1. According to Article 407 of the Tax Code of the Russian Federation, pensioners have the right to a tax benefit for tax exemption for one property. You must apply for a tax benefit through the MFC.

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14. My mother is 74 years old, retired, disabled 3 degrees. She owns an apartment of 80 sq. m and a land plot of 580 sq. m with a house of 50 sq. m. Question: Does the land tax benefit for pensioners apply to both objects.

14.1. Hello! The land tax benefit applies only to the land plot. It follows from the question that your mother only has one plot. 5. The tax base is reduced by the cadastral value of 600 square meters of land area

, permanent (perpetual) use or lifelong inherited possession of taxpayers belonging to one of the following categories:8)
pensioners receiving pensions assigned in the manner established by pension legislation
, as well as persons who have reached the age of 60 and 55 years (men and women, respectively) women) who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong maintenance;
At the same time, as a pensioner, mother has the right to a tax benefit on the property of individuals (that is, on an apartment and a house) 1. Taking into account the provisions of this article, the have the right to a tax benefit
: 10)
pensioners receiving pensions assigned in the manner established by the pension legislation
, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong maintenance;

Did the answer help you?YesNo

15. In April 2020, I retired due to long service. Do I have benefits for transport, land and real estate taxes? If so, can I get a refund if I paid taxes for 2018?

15.1. Hello! Yes, you have benefits. For pensioners and pre-retirees there is a federal land tax benefit. It operates in all regions. Everyone who has been assigned a pension for any reason, as well as men over 60 years of age and women over 55 years of age, receive a deduction in the amount of the cost of 6 acres of land. That is, they do not have to pay land tax on this area of ​​one plot. A new land tax benefit has appeared. She earned it retroactively. For example, if a pensioner has a vegetable garden measuring 4 acres, then she may not pay land tax at all. And if a pensioner has 10 acres of land, then he must pay only for 4 of them. To receive this benefit, you do not have to be officially a pensioner - you just need to reach the age of 55 or 60 years, depending on your gender. It is not necessary to meet other requirements for granting a pension. But you will also have to submit an application.

Did the answer help you?YesNo

16. Question! If I have 49 hectares of agricultural land in my ownership, and I am a group 3 disabled person indefinitely, do I have to pay the full land tax like everyone else or are there benefits?

16.1. Hello, Konstantin. According to Art. 391 of the Tax Code of the Russian Federation, tax benefits for land tax are available to several categories of taxpayers, including disabled people of groups I and II. They can reduce the tax base when calculating land tax by the cadastral value of 600 square meters of the area of ​​the land plot they own, permanent (perpetual) use or lifetime inheritable possession. ! Group III disabled people do not have federal land tax benefits. Land tax refers to the local type of taxes (Article 15 of the Tax Code), regulated by Chapter 31 of the Tax Code, Section 10 of the Tax Code (local taxes and fees). This means that the specific conditions for collecting the tax apply in the territory of the municipality in which it was introduced. When establishing a tax, regulatory legal acts of representative bodies of municipalities may also establish tax benefits, grounds and procedures for their application, including establishing the amount of tax deduction for certain categories of taxpayers. Detailed information about the established tax rates and benefits in a particular municipality can be found using the information resource: “Reference information on rates and benefits for property taxes” Read more >>>

General information on land tax can be found on the Federal Tax Service website, in the “Sverdlovsk Region” section More >>>

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17. What benefits are there for pensioners on land tax? Grandmother is 79 years old, lives in her own house, 30 acres.

17.1. Good day, Elena. Land tax benefits are divided into federal and local. Federal: How social. The group of pensioners is not included in the list of land tax beneficiaries. But perhaps your grandmother is one of the following: Only indigenous residents of the Far East, North and Siberia, as well as their communities (in those areas that are used by them for national craft and traditional way of life), are completely exempt from paying land tax. The following have the right to reduce the tax base: Heroes of the Soviet Union, the Russian Federation, full holders of the Order of Glory; Disabled people of the first and second disability groups; Persons affected by radiation and suffering from radiation sickness as a result of accidents at nuclear and nuclear facilities, as well as during testing of nuclear weapons. As for local benefits, there are acts expanding the list of beneficiaries. For example, if your grandmother lives in Kaluga, like you, then according to the resolution of the City Duma of Kaluga dated October 26, 2005 N 202 “On local taxes operating in the territory of the municipal formation “City of Kaluga”: from payment of 100 percent of land tax are exempt from January 1, 2010 veterans and disabled people of the Great Patriotic War.

Did the answer help you?YesNo

18. I will turn 55 years old in 2020. Do I have the right to land tax benefits if I do not have a pension certificate?

18.1. Good afternoon. Your pension will be assigned taking into account the transitional situation, and from this calculation period you will benefit from land tax benefits. If you were born in 1965, then you will retire at 56 years 6 months.

Did the answer help you?YesNo

19. I am a pensioner. In my village I have two houses and, accordingly, two plots of land. I was given an exemption for non-payment of taxes on one house, but was not given a corresponding exemption for the second plot of land. Is it correct.

19.1. Right. The benefit is provided only for one property.

Did the answer help you?YesNo

19.2. Good afternoon The benefit is provided only for one plot of land.

Did the answer help you?YesNo

20. Do I have tax breaks on land and residential buildings for 2020 if my pre-retirement status begins in November 2019?

20.1. You will receive this status in November 2020.

Did the answer help you?YesNo

Are there any benefits for paying land tax for pensioners? Region Irkutsk region.

58 years old, military pensioner, the local administration proves in court that I am not an ordinary pensioner and only after reaching 60 years old will I receive a benefit in paying land tax.

I am a veteran of the Ministry of Internal Affairs, a combat veteran, I have government awards, and a labor veteran.

The parents' house with a plot of land, received as a gift from their daughter about 10 years ago, is for sale.

My mother-in-law is a pensioner, she owns an apartment (registered in it) and a summer cottage in SNT (membership book).

I rent a plot of land in the Novgorod region. Are there any benefits for paying tax on leased land? I am a pensioner.

How to get a plot of land with benefits for a combat veteran in the Ivanovo region? Do I have the right to exemption from payment of transport tax in the Ivanovo region?

Explain what to do if in 1998 a house with a plot of land was purchased, the notary wrote in the sales contract that full ownership of the house was purchased.

If I have already applied for a property tax benefit as a pensioner, can I still apply for a land tax benefit? With respect, Nadezhda.

To apply for a land tax benefit for an old-age pensioner, you need

I can’t understand how the land tax is calculated, what it was in 15 and remains the same now is 1958 rubles, the land is in perpetual lease, but what about the 6 acres for which there is a benefit?

Regional preferences

Regional administrations, at their discretion, can supplement the existing system of benefits. Most often, a tax-free amount is established (as in one of the categories of individuals). You can obtain information about the availability of regional benefits for land tax from the administration of the locality or from the tax office at your place of residence.

If we consider the issue of privileges for pensioners, the state is not obliged to make a discount to citizens of this category if they are not on the main list of beneficiaries. Only regional authorities can make a decision in favor of the applicant.

A situation may arise when local governments decide to cancel regional benefits during the current tax period. In this case, the payment amount is calculated based on the percentage of the number of grace days. This is where a specific indicator is derived.

Who is entitled to it and in what amount?

, only indigenous peoples of the North, Siberia and the Far East of the Russian Federation, including the communities of these peoples, are fully exempt from paying land taxes

As for reducing the tax base in the amount of 10 thousand rubles, certain categories of citizens can count on this. In particular, we are talking about such persons as:

  • awarded the title of Hero of Russia, the USSR, including holders of the Order of Glory;
  • incapacitated citizens with 1 or 2 disability groups. It is important to remember: group 2 disability must be assigned before 2004;
  • having the title of WWII veteran or disabled combat veteran;
  • liquidators of the Chernobyl disaster, including persons who were exposed to radiation contamination during any tests, exercises or during the liquidation of man-made accidents.

As you can see, there are no pensioners in the list of preferential categories of citizens, since they pay land tax on a general basis.

However, it is worth paying attention to the fact that local authorities (for example, in the Moscow region) have the right to expand the list of preferential categories of citizens at their discretion.

To clarify information for a specific region of the Russian Federation, you must contact the territorial body of the local administration or the tax office .

Some regions of the Russian Federation currently exempt pensioners from paying land tax in full, and some - partially.

Registration procedure

Land tax discounts are not provided based on citizen status. To receive them, you must go through the official registration procedure in accordance with the procedure established by law.

Collection of documents

The first step in obtaining discounts on land tax from the state is collecting documents according to the list:

  • photocopies of passport pages with entries + original (for data verification);
  • papers officially confirming the applicant’s right to own a specific land plot (this includes a certificate of ownership, cadastral passport and extracts from the Unified State Register);
  • grounds for receiving benefits (medical report establishing the fact of disability, certificate of a war veteran, etc.);
  • application with a request to establish a preferential rate when paying land tax.

IMPORTANT! This list of required documents can be expanded at the request of the regional administration and the tax inspectorate.

Drawing up an application

The application for the provision of preferences is not completed in any order, so to draw it up you will need to contact the tax office. There a sample is issued on which the following data is entered:

  • FULL NAME. the applicant;
  • passport details;
  • TIN;
  • information about the tax office accepting the application;
  • a list of all documents that are attached to the application;
  • application date;
  • signature (with transcript) of the applicant.

In some situations, the entire procedure for applying for benefits is performed by a guarantor, who will act as an applicant. Such circumstances may arise if the person in need is unable to independently address this issue due to the nature of his or her health. In this case, a notarized power of attorney will be required.


  1. The details of the applying citizen and the receiving tax office are located in the upper right corner.
  2. In the middle of the next line the name of the document is written - Application.
  3. Below the title is the text itself, in which the person in need asks for the right to receive land tax benefits. It also indicates the grounds for providing this type of state support (disability, participation in the liquidation of the consequences of the Chernobyl accident, etc.). A list of collected documents is also indicated here. For some persons, it is necessary to indicate the period during which the specified benefits will be valid.
  4. At the end, under the text, the date of filing the application is placed on the left, and the signature, surname and initials of the applicant are placed on the right.

Procedure for provision

The entire package of documents is submitted to the tax office at the applicant’s place of residence, where it will take some time to make a decision. If the answer is positive, the preferential rate is automatically issued for each tax period. This feature allows you to collect documents and apply for a tax discount only once.

The instructions presented have a general form. Specific terms and stages of registration are regulated by acts of the municipal entity, which territorially relates to the object of taxation.

The rules for “six hundred square meters” have been revised

Land owners are trying to understand the intricacies of changing legislation. From January 1, 2020, summer residents will live and build according to new rules; Law 217-FZ “On the conduct of gardening and vegetable gardening by citizens for their own needs” will come into force, which is called the new country gardening “constitution”. The most frequently asked questions regarding key changes are answered by Elena Brenzei, Deputy Head of the Real Estate Registration Department of the Rosreestr Office for the Irkutsk Region. — They say that conversations about the “new dacha constitution” went on for several years, the text was rewritten several times. As a result, what key changes to legislation will come into force? Who will they affect? — Indeed, from January 1, 2020, gardeners and summer residents will face global changes. Law No. 217-FZ introduces significant changes to the activities of gardening and vegetable gardening associations of citizens and brings order to their organization. By the way, the concept of “dacha” will become a thing of the past. Dacha plots will be equivalent to garden plots. The law also establishes control over the governing bodies of gardening and vegetable gardening non-profit associations, determines the rules for disposing of common property and paying fees, including when spending the funds of the partnership. According to the law, public property acquired after January 1, 2020 will be in the common shared ownership of citizens - owners of land plots located within the boundaries of the horticulture and vegetable farming area. Significantly, in comparison with the current 66th Law, the rules on the rights and responsibilities of citizens who ran a household individually, that is, not being members of a partnership, have been changed. For these citizens, fairly simple and understandable rules are provided for determining the amount of payment for the maintenance of common property. The law also provides for the possibility of obtaining garden and vegetable plots of land for certain preferential categories of citizens. The key changes concern the possibility of constructing certain real estate objects on land plots. — As we understand, the law officially allows the construction of permanent houses on garden plots, right? Previously, this norm was not recorded anywhere, although, according to experts, more than 10% of Russians permanently live in dachas. Despite the fact that it is difficult to register there. — The law clearly delineates the objects that will be allowed to be built on a particular site. For owners of a garden plot, the new law will not change anything. They will continue to be able to build only outbuildings on their land. But gardeners will finally have the opportunity to build on their plots not only garden houses and outbuildings, but also residential buildings. Here it is important to distinguish between the concepts of garden and residential house. The garden house is intended for temporary stay and recreation. No permits are required for its construction. The concept of “garden house” is being introduced to replace “residential building”. Unlike a garden house, a residential building is intended for permanent residence, that is, you can register in it. Registration of ownership of these real estate properties will be carried out according to the same rules by which the registration of rights to individual residential buildings is currently carried out. That is, before starting construction, the owner of the site will need to send a notification to the state authority or local government authority authorized to issue construction permits about the planned construction or reconstruction of an individual housing construction project or garden house. Registration of rights to such houses will be carried out in a simplified manner - using a minimum package of documents. To carry out the procedure, it will be enough to provide the title documents for the land plot and a technical plan to the rights registration authority. The technical plan is prepared in this case on the basis of a declaration on the real estate property, a notification from the developer about the planned construction or reconstruction of an individual housing construction project or a garden house, as well as a notification sent by a state authority or local government about the compliance of those specified in the notice of planned construction or reconstruction of an individual housing construction project or garden house, the parameters of an individual housing construction project or garden house to the maximum parameters of permitted construction. — What about existing buildings? — If before January 1, 2020, the building was registered in the Unified State Register of Real Estate with the designation “residential” or “residential building,” then it is automatically recognized as a residential building. But, if the purpose of the dacha was indicated as “non-residential”, that is, an object of seasonal or auxiliary use, intended for recreation and temporary stay of people, and the dacha is not an outbuilding or a garage, then it is automatically recognized as a garden house. — There is a lot of discussion about the fact that “there will be no more cooperatives.” What documents will have to be reissued and within what time frame? What should you pay attention to? — The new law defines only two possible legal forms of non-profit associations of citizens - for gardening and for gardening (the old law provided for 9 forms). Plots with permitted use “for gardening”, “for gardening”, “dacha land plot”, “for dacha farming”, “for dacha construction” from January 1, 2020 are considered garden land plots. Plots with permitted use “for vegetable gardening”, “for vegetable gardening” from January 1, 2020 are considered vegetable plots of land. Constituent documents, as well as the names of non-profit organizations created by citizens to conduct gardening, vegetable gardening or summer cottage farming, are subject to being brought into compliance with the provisions of the law when the constituent documents are first amended. That is, there is no need to make special changes to title and other documents. You can simply wait until some other information changes (for example, legal address) and make the necessary changes. Re-registration of documents can also be carried out at the request of interested parties.

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