What is the land tax. Land tax. The cadastral value of the site

Each landowner (individual or legal) is obliged to pay tax. Many citizens and businesses in our country are unhappy with this fact. But, unfortunately or fortunately, state laws are not subject to discussion. And if there are taxes, then in order not to violate the law, they should be paid on time in full. How to understand how much money you need to contribute to the budget for your land?

Calculation of land tax for an individual

Any citizen can check whether the land tax has been calculated correctly, since all the indicators necessary for the calculation are publicly available and regulated by the Tax Code of the Russian Federation. The exceptions are landowners who fall under the exemption category and regions where a reduced tax rate applies.

Many are wondering who should conduct the calculation: the landowner himself or the tax office at the location of the land. If you need to count yourself, then how to do it? Is there a certain form of calculation or any constant coefficients? How was the tax calculated before and how should it be done now?

How to calculate the land tax for an individual? The calculation is carried out by the tax authority on the basis of data provided by Rosreestr. Rosreestr transfers data on the category of the site and the cadastral value to the tax authorities. It, in turn, depends on many factors: on remoteness from large cities, on the availability and quality of roads, on how developed the infrastructure is.

The cadastral value of land is recalculated every 5 years. During this time, changes may occur that may affect the value of the land.

For example, land in a village 200 kilometers from a major city was valued at a certain size. After 3 years, a recreation center was built near the village, and the village is now included in the sanatorium-resort zone. 5 years have passed - the assessment is being made again. Due to the fact that the village is now part of the health resort area, its cost will be much higher. The cadastral value may also increase due to the asphalting of the road surface.

The cadastral value of any registered plot of land can be easily found online via the Internet in the USRN information database. If the cost of the site according to the cadastre changes, then the updated information immediately changes on the official website.

Land tax calculator

For self-calculation, you need to know only two parameters:

• the rate at which the calculation will be made;
• cadastral value.

The tax rate is set by the federal authorities, regulated by the tax code and may be reduced by regional authorities.

For agricultural land, land for housing stock, land used for national defense, a tax rate of 0.3% is applied. To calculate the tax for the rest of the land, a rate of 1.5% is used.

The land tax calculator is available on the tax website. Almost anyone with access to the Internet can use it.

Formula for calculating tax

Land tax is calculated according to certain data that are established by law.

Land tax = tax rate x cadastral value.

For example. The cadastral value of a plot for agricultural land is 65,000 rubles.

Tax calculation: 65,000 x 0.3% = 195 rubles.

This formula is suitable for calculating the tax to the landowner, who is actually the sole owner of the site for a whole year.

Consider a few examples of how to calculate the land tax. Examples are given so that you can clearly understand how the calculation should be carried out. It is convenient to use them as a model for your own calculation of land tax.

Calculation example No. 1

A land plot with a cadastre value of 205,000 rubles, which is not a plot for agriculture, a plot of housing stock or defense, in 2016 was the property of the seller from January to March (3 months). Then he sold it to the buyer. The calculation of the tax in this case is carried out as follows:

For the seller: land tax = 205,000 x 1.5% / 12 x 3 = 768.75 rubles.

For the buyer: land tax = 205000 x 1.5% / 12 x 9 = 2306.25 rubles.

Calculation example No. 2

A certain person owns a fourth part of a land plot valued at 90,000 rubles according to the cadastre. In this case, the calculation of land tax must be made according to the formula:

Land tax = cadastral value x tax rate x share of ownership.

Land tax = 90,000 x 1.5 / 100 / 4 = 337.5 rubles.

Calculation example No. 3

One person, together with his brother, bought a plot of land in September, the cost of which according to the cadastre is 150,000 rubles. The tax that must be paid to each brother for the year in which the property was acquired is calculated as follows:

Land tax = cadastral value x tax rate x ownership percentage x tenure (number of months / 12)

Land tax for the year = 150,000 x 1.5 / 100 x (1/2) x (4/12) = 375 rubles.

Next year, the tax will need to be calculated without taking into account the tenure, as it will be a whole year, provided that it is not sold.

If the owner of the land plot has a benefit, then when calculating the tax, the cost of the land according to the cadastre is reduced by 10,000 rubles. The calculation is done like this:

Land tax = (cadastral value - 10000) x tax rate.

Calculation example No. 4

The man owns a plot (cadastral value - 60,000 rubles) and is a veteran of the Second World War, which means that he is provided with a benefit in calculating land tax in the amount of 10,000 rubles.

Calculation of land tax \u003d (60,000 - 10,000) x 0.3 / 100 \u003d 150 rubles.

There is a special category of citizens who do not pay land tax. These include the indigenous peoples of the Far East, the North and Siberia, as well as the peoples of the Far North, for whom the land has been and remains a source of folk crafts, culture, traditions and daily life.

The government can reduce the tax rate to 0.1% and introduce benefits for categories of citizens not listed in the Tax Code, which will significantly cut the land tax transferred to the budget.

Citizens are not required to independently calculate the land tax: it is done for them by the territorial tax authority. However, every landowner must know the principle of its calculation for verification. If he disagrees with something, he will be able to provide his version of the calculation.

Land tax for legal entities

How to calculate land tax for a legal entity? Legal entities, as well as individuals, are required to pay money for land to the budget, if they own it, or they have the right to use the site indefinitely.

In addition to those plots of land that:

• a legal entity or individual entrepreneur rented;
• are owned by the organization and are occupied by MKD;
• are the cultural heritage of the state, but for some reason some of them are in the possession of the organization.

The tax rate should not exceed 0.3% for agricultural land, housing facilities, defense land and 1.5% for other categories of land.

Although local authorities have the right to reduce the tax rate for certain categories of legal entities, they try to do this in extreme cases. The fact is that the difference between the federal tax rate and the regional reduced rate is compensated by the local budget.

Consider the calculation of land tax on examples.

Calculation example No. 1

The cost of land according to the cadastre of a legal entity is 1,024,000 rubles. The tax that must be paid for owning land is calculated as follows:

Land tax = cadastral value x tax rate.

Land tax = 1,024,000 x 1.5 / 100 = 15,360 rubles.

Calculation example No. 2

The organization owns part of the land plot on the basis of shared ownership (the cadastral value of the plot is 130,000 rubles). The area of ​​the entire plot is 3059 sq. meters. In the possession of the organization - 1027 sq. meters. The share of ownership of the site by the organization is 33.57%.

The land tax is calculated as follows:

Land tax = 130,000 x 1.5 / 100 x 33.57% = 654.62 rubles.

Land tax is paid by individual entrepreneurs once a year.

Legal entities must pay land tax in advance payments.

Calculation example No. 3

The cadastral value of a land plot of a legal entity is 200,000 rubles. The tax to be transferred to the budget is calculated as follows.

Advance payment for the 1st quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before April 30.

Advance payment for the 2nd quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before July 31.

Advance payment for the 3rd quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before November 30.

Payment of the rest of the tax: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid.

If suddenly, when calculating the tax in the first quarter, erroneous calculations were made, which led to a decrease or increase in the tax transferred to the budget, the organization can adjust the advance payments with the last payment.

Land tax relief

Legal entities can also receive benefits when paying land tax.

Preferential conditions are provided to those who carry out folk crafts.

Legal entities, most of whose employees are disabled (from 80%), are also entitled to a 100% benefit.

Institutions of the criminal and correctional system (detention center, correctional colonies) may not pay land tax.

Tax benefits for legal entities are regulated by the Tax Code.

How to calculate the land tax yourself? Any land owner periodically needs to clarify the cadastral value of ownership in order to avoid disputes with the tax authority. If the value of the land cadastre is recalculated and increased, and the organization continues to pay tax at the rate of the previous value, there may be an arrears to the budget. The tax authority will notify the paying organization of the arrears and ask them to pay not only the missing part of the tax, but also penalties for late payment.

How to calculate land tax at cadastral value? The cadastral value of a land plot is that variable part in the calculation of the tax, which today causes a lot of controversy. There is no generally established principle by which specialists would evaluate land. Some owners consider the cadastral value of their land to be unreasonably high, which, in turn, entails an increase in tax. Therefore, using the cadastral value as the basis for determining the value of land, a large number of applications were sent to the court with a request to consider the cadastral value overpriced and a request for its recalculation.

Most of the applications to the court helped the owners to reduce the cost and, accordingly, the tax base.

Our review is devoted to the payment of land tax in Moscow in 2017: its current rates and benefits.

What to be guided by

As you know, the land tax is classified as a mandatory payment at the local level (Chapter 31 of the Tax Code of the Russian Federation). Therefore, the basic rules regarding land tax in Moscow are determined by the City Duma at the suggestion of officials of the Moscow government and relevant land and economic departments.

So, the main regulatory document on land tax is the Moscow Law of November 24, 2004 No. 74 with the same name. And it is necessary to take its most recent edition. For 2017, this is the version dated November 23, 2016.

As you know, ordinary people receive a ready-made calculation of land tax payable from the IFTS as part of the notification sent to them. However, due to its specificity, there are not so many individuals in Moscow who own land plots. Therefore, the rules on land tax in Moscow for legal entities are more relevant. There are more benefits for them. But more on that later.

Rates

The current rate of land tax in Moscow is spelled out in article 2 of the mentioned law of the capital. Its value is as follows and can have 4 values:

Privileges

All current land tax benefits in Moscow in 2017 are listed in article 3.1 of the said law. They are listed below.

Land plots (LL) belong to different categories of land and perform different functions, which is defined as the designated purpose. Based on this, the unit cadastral value of land is established. In addition, the properties of land and their permitted use affect the established tax rate, which is regulated by Article 394 of the Tax Code of the Russian Federation.

Usually, individuals use sections from among:

• lands of settlements (under individual housing construction);
• agricultural land (under private household plots).

Legal entities land use:

1. for industry and production;
2. urban developments, including shopping districts;
3. as the territory adjacent to the office.

In this case, the land tax rate may increase sharply - up to 1.5% of the cadastral value.

If an entrepreneur or company is engaged in agricultural business, then their tax rate will be equal to that established in the region for this type of land, not exceeding 0.3%. During the construction of residential buildings, rates may increase at the discretion of the city administration.

There is a list according to which (Article 395 of the Tax Code of the Russian Federation), both individuals and legal entities. Accordingly, the established rates do not play a role in relation to the memory belonging to them.

For unused land

Some lands are not used. The imputation of a tax rate in relation to them depends on the reason why the array or allotment is not used:

1. With regard to land withdrawn from circulation by a federal or municipal order, the tax rate is not set until the moment it is put into circulation.
2. If the plot is ownerless, the rate is set at the same rate as for adjacent plots in the corresponding cadastral quarter. Unpaid tax will be written off only when the site becomes the property of the municipality. If an heir appears or another person declares his rights to real estate, he will have to, taking into account the established tax rate.

For non-use of memory, the rate cannot be reduced, the administration has the right to cancel the payment of tax if the burden of tax liability is assigned to it.

However, if an unscrupulous land user uses a land plot, but violates the provision on the designated purpose of agricultural land or intended for individual housing construction, an increase in the tax rate may be applied by the decision of the administrative body, among other sanctions.

It can rise up to 1.5% - similar to arrays that do not belong to this category.

The principle of differentiation and establishment

Land tax rates are differentiated according to the same parameters that establish the cadastral value of land.

For plots under IZHS the specific land tax rate is set at 0.05%, at the time when abandoned suburban areas were allocated for development, in hard-to-reach places, without the prospect of engineering communications. Accordingly, the cadastral value of those will also be estimated quite low.

If in 5 years an elite cottage settlement will be built by the efforts of citizens, with a developed infrastructure, linear facilities - the cadastral value and tax rate will increase significantly and can reach 0.3%.

In addition to the lands of settlements and agricultural land, other categories allow rate increases up to 1.5%. But this does not mean that it should be higher than for summer residents or people living in the private sector. It's just that a wider range of bidding options is allowed in this case.

Step-by-step instructions for determining the land tax rate

First, let's decide who sets the land tax rates.

The specified amount of tax charges applicable to units is established in accordance with the provisions of the legislation, based on the Federal Law, which entered into force on 06.10.03, under No. 131-FZ. The law states that the regulation of rates is within the competence of local governments. This is determined by the fact that the tax on memory goes to the local budget and is distributed at the discretion of the executive bodies of local authorities.

The tax rate is set in equal proportions for private household plots and private housing plots, within the same locality, it is unacceptable to change it. Outside the settlement, it allows for reductions, under certain conditions, affecting its useful properties.

Each taxpayer has the right to find out the correctness of establishing the tax rate and present proportionate claims in case of unlawful violation of the regulations. There are several ways to find out the tax rate:

• when personally visiting the land department of the local administration;
• on the official website of the department of the Federal Tax Service;
• from the notice that is sent for the payment of land tax.

Finding out its size you need to set the category of memory. It is also possible to find out in several ways:

• having received an appropriate extract from Rosreestr;
• on the official website of Rosreestr;
• from the cadastral passport or certificate of ownership.

for example, ZU under the cottage is subject to a tax rate of 0.1%. This is a relatively low percentage for agricultural land. Or a loan for the construction of a private residential building is subject to 0.3%. This is the maximum allowable rate for this type of allotment. If a neighbor in the area received a receipt in which the tax was calculated taking into account the rate of 0.6%, then the following reasons are likely:

• technical error made in the department of the Federal Tax Service;
• cadastral error;
• the rate is doubled.

Cases of doubling the interest rate are applied to individuals, provided that the capital structure being built on the site is not registered in the accounts within 10 years from the date of receipt of the credit.

For legal entities, representing the interests of the developer, those are imputed from the beginning of registration of the plot for construction in the property until the end of construction. If the construction is frozen, the tax rate allows for four times the collection after the completion of the development and putting the house into operation.

Tax rates determine the share of financial resources for the use of memory. They are guided by the proportionate extraction of the planned benefits by the landowner.

Welcome to website. In the article we will talk about the land tax for people of retirement age. At the end of 2017, new changes to the tax code came into force, they also affected the land tax for pensioners.

Pensioners need to find out in detail this innovation, as well as find out what rights they now have when paying this tax.

On December 21, 2017, another law was adopted in the third reading, which changes some articles in the tax code, and also exempts people of retirement age from paying tax for 6 acres. That is, another amended land tax for pensioners was introduced in 2019.

This order was made by the President of the country at the time of the press conference, which was held with journalists. He argued that if a pensioner owns six acres of land, then this plot should not be taxed at all. And if the area of ​​the site is larger, then the smaller area of ​​the site will be taxed, minus the non-taxable 6 acres.

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 cost of land increased significantly when recalculating the cadastral value, and along with the increase in cost, the amount of taxes also increased. This benefit applies to all pensioners.

The new law began its work on January 1, 2018 and it has retroactive effect. That is, it applies to taxes for 2017. The question of whether pensioners pay land tax or not has been resolved. Now pensioners do not pay the land tax in full. In other words, the calculation of the tax will take place minus 6 acres of land.

How was the land tax paid until 2018

It is necessary to familiarize yourself with the norms of the tax code, which relate to benefits in the payment of land tax. In accordance with Article 391 of this code, when changes were not yet made, taxpayers could exercise the rights of deduction in the amount of 10,000 rubles in one municipal territory in which the land plot is located and owned by the right of perpetual use or by inheritance. But this article does not say anything about whether pensioners pay land tax (land tax).

In other words, this deduction was presented as a fixed amount. Employees of the tax authorities calculated the land tax already taking into account this deduction.

But such a benefit extended only to several categories of citizens:

• Heroes of the Russian Federation and the USSR, as well as holders of the Order of Glory.
• Citizens who have a disability of 1 and 2 groups.
• Disabled since childhood.
• Veterans and disabled veterans of the Second World War and other military operations.
• victims of the Chernobyl accident.
• Citizens who test nuclear weapons, as well as those involved in the elimination of nuclear installations at test sites.
• Citizens who became disabled as a result of nuclear weapons testing.

The amount of such a deduction did not depend on the real value of the land plot and the financial situation of the payers. But there were no land tax benefits for pensioners in this list. Many considered this an injustice, in the end it was corrected.

What is the tax credit now

In accordance with the latest changes in the Tax Complex, now the tax is not reduced by a fixed amount of 10,000 rubles for privileged categories of citizens, and a pensioner is exempted from paying land tax for 6 acres of land that is owned.

In other words, since 2018, a benefit has been provided not for a fixed amount of 10,000 rubles, but for 6 acres of land.

• Recipients of a pension who were appointed under pension legislation.
• Men who have reached the age of 60 and women who have reached the age of 55, who are entitled to life-long provision at the legislative level.

In accordance with the law, if a person is entitled to a survivor's pension or early retirement payment, then they are entitled to receive this benefit.

It is worth knowing that the financial situation of a person who has reached retirement age is not taken into account in this case. Pensioners who continue to work have also received the right to receive this benefit.

Many people ask if pensioners are exempt from land tax, but they do not pay tax if their plot is less than 6 acres, if the land is larger, then the tax will be charged minus 6 acres.

If, after the deduction has occurred, the tax base becomes negative, then the tax will be 0.

The calculation of the tax for the beneficiary occurs according to the appropriate formula: Tax amount = total area of ​​​​the site - 6 acres.

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

When choosing a site that falls under the exemption, it is required to report this to the tax authorities. It is necessary to submit an application for receiving benefits for the site before November 1, if this does not happen, then the tax will be charged in full. And the decision on the site should be made only once, it will not be possible to replay in the future.

That is, if a pensioner has 2 plots, then in order to receive land tax benefits for pensioners in 2019, he needs to apply to the Federal Tax Service before November 1.

Most often, documents are not required to be submitted to the tax office, since they have all the data, but in some cases it may be necessary to provide the cadastral number of the site and the agreement on the basis of which it becomes the property, for example, a contract of sale.

It is worth knowing that the notification form that must be filled out is approved directly by the Federal Tax Service in accordance with the law. You can send this notification to any tax authority, not only in person, but also on the official website of the tax service.

If a person did not have time to apply for a benefit or did not begin to do so, then the employee will select the site with the highest tax and make a deduction of 6 acres on it, such a decision becomes fair.

How to get a new tax deduction for land in 2019

According to the new law, pensioners can receive a tax deduction for land tax already for 2017. To do this, you need to apply to the tax authorities. Once an application has been submitted, it will not be possible to change the choice. The statement itself looks like this:

But few people know whether pensioners should pay land tax if this application is not submitted - no, employees will deduct for the plot with the maximum amount of tax.

The tax authorities have information about all land plots that are owned, since they have an interdepartmental exchange with the state Rosreestr.

Although it is not entirely clear why a pensioner should write an application for choosing a site for which the benefit will be applied if the Federal Tax Service still calculates and deducts 6 acres for the site with the maximum cadastral value and tax.

As you know, one of the most important components of the budget of any state is taxes. They are local and national and fill the corresponding budgets. One of the obligatory taxes in the Russian Federation is the land tax. What is it and who is supposed to pay it? Are there benefits for pensioners, the disabled and other categories of citizens? How to correctly calculate the amount of the fee and what does it depend on? Not every Russian knows the answers to all these questions.

Land tax: to whom and why it is assigned

Anyone who owns or uses a piece of land is required to pay tax. This collection is called - land. It does not matter whether the land owner is an individual, whether he is registered as an individual entrepreneur or the land belongs to an organization. The rule here is very simple: if you have land, pay the tax. There is only one exception to this rule - if the land is leased, then the tax is paid by its actual owner, that is, the landlord. So if you do not have a lease agreement, you simply must know how to calculate land tax. Although this calculation is not too complicated, there are still several nuances in it.

The tax base

Land tax is an annual phenomenon. For businesses, the taxable land area includes:

• areas occupied by buildings and various structures;
• adjacent territories used to maintain the life of the enterprise;
• technical and existing facilities.

The basis for determining the total area are documents for the right to use, own or own land.

When establishing the tax base, it is worth remembering: for those plots that are intended for servicing premises belonging to various owners, the fee is calculated separately for each building.

If the building is in shared ownership, then the land tax is charged in proportion to the share of ownership of each of the owners.

It is quite difficult to calculate the land tax for agricultural enterprises. The fact is that in this case the division of plots into agricultural and non-agricultural is of great importance. In addition, the location of the site, its quality and composition are important - all these parameters affect the tax rate.

What is considered taxable

From the foregoing, we can conclude that land tax for individuals, as well as organizations and enterprises is paid from any land plot (as well as from its share) provided for use, ownership or possession.

The objects of taxation are:

• agricultural land provided to individuals or enterprises for horticulture, animal husbandry, gardening or summer cottage construction;
• allotments provided to citizens for the organization of personal subsidiary plots, as well as peasant (farm) farmsteads;
• provided to business companies, cooperatives, partnerships, as well as other commercial and non-commercial enterprises, agricultural educational institutions (universities, technical schools), research organizations, educational and experimental farms;
• areas of the recreational zone used for organizing recreation, sports, cultural, recreational and tourism activities; boarding houses, campsites, holiday homes, tourist parks, camps and children's stations, forest parks and other similar facilities;
• lands of forest and water funds;
• plots allocated for energy, communications, industry, transport and other facilities;
• lands used for the activities of radio and television organizations;
• other areas.

It should be remembered that the date of emergence of rights to a particular plot is considered the moment of registration in the USRR.

tax rates

First of all, the land depends on how the site is used.

If the allotment is used for individual housing construction, for own subsidiary farming or as an agricultural area, then the amount of land tax will be no more than 0.3% of the cadastral price of the plot. The tax is paid at the same rate for engineering sites, as well as land allocated for the needs of customs, national security and defense.

If the land is used for commercial purposes, the land tax rate automatically rises to 1.5%. In some cases, the fee rate may be less than three tenths of a percent - it depends on the policy of local governments.

The cadastral value of the site

Since the payment of land tax directly depends on the cadastral valuation, let's look at what it is and where you can find it. The cadastral price of a land plot is determined from the state valuation of the land. Such an assessment is carried out by the municipal authorities in accordance with the law at least once every five years.

It happens like this:

• once every 5 years, the executive bodies of a constituent entity of the Russian Federation decide on the need for a cadastral valuation;
• then the Department of Rosreestr prepares a list of lands, taking into account the characteristics of each municipality;
• after the final approval of the list, an evaluation is carried out;
• information obtained during the assessment is sent back to Rosreestr;
• as information becomes available, the Rosreestr Department publishes information on the cadastral value of land plots on its official website.

How to dispute the value of land

As you already understood, in order to know how to calculate the land tax, you need to know the cost of the site itself and its parameters. However, in practice, it is often possible to encounter the fact that the cadastral value of land exceeds its real market price. The fact is that the cost of the plot is formed on the basis of the average price of the area in the cadastral quarter, while the location of the land itself is not taken into account. Because of this, the amount of tax is unreasonably high.

An example is the Moscow region. Not so long ago, the inhabitants of this region faced the fact that the land tax in the Moscow region turned out to be several dozen times higher than in previous periods.

If you are also faced with a similar situation, you need to know that you can dispute the cost of the site by contacting a special commission. There are two reasons for this revision:

• incorrect information received on a specific object;
• assigning in relation to the land plot its real value, bringing it to the market indicator.

The last basis is optimal, since it allows you to really reduce the price of the cadastre.

To dispute the value of a property, you must:

• order a report on its value from an independent appraisal company;
• prepare the required package of documents and submit it to the registry office;
• conduct an examination of the report in the appraiser's company;
• submit to the registry department a passport of the site and certified copies of title documents for it.

The procedure for calculating and paying tax

In general, the formula looks like this:

ZN \u003d Ks x Sn x K, where:

• ZN - land tax;
• Ks - cadastral value of the allotment;
• Сн - tax rate (from 0.3 to 1.5 depending on the purpose of the site);
• K is a coefficient that shows the ratio of the number of months of ownership of a land plot to the total number of months in a year; for example, if you purchased a plot 9 months ago, then K = 9/12 = 0.75. If you have used the site for the past year, then K = 12/12 = 1.

It is important to remember here that the tax is charged only for the full months of use (ownership) of the land plot.

If the allotment belongs to you on a shareholding basis, then you must pay the tax in proportion to your share.

Not later than 30 days before the date of payment, the tax service will send a notification to the land tax payer (at the place of registration). This document indicates the amount, tax base and date of payment.

Who is exempt from land tax

You need to know that there are categories of citizens for whom various land tax benefits are provided. The amount of land tax payment is partially reduced for the following groups of the population:

• Heroes of the Russian Federation;
• Heroes of Socialist Labor, as well as holders of the Order of Glory and Labor Glory;
• Heroes of the Soviet Union;
• family members of military personnel receiving survivor benefits;
• large families with 3 or more minor children, including those who are studying in educational institutions of any organizational and legal form, or who are in the army until they are 23 years old;
• disabled people of I or II group
• old-age pensioners who are dependent on disabled persons of group II or III or persons who received disability before 2004;
• children under the age of majority;
• veterans and disabled veterans of the Second World War and (or) military operations;
• liquidators of the accident at the Chernobyl NPP and the Mayak Production Association;
• those who received exposure as a result of the discharge of radioactive waste into Techa and explosions at the Semipalatinsk test site;
• testers of nuclear and thermonuclear weapons;
• persons who have received radiation sickness as a result of tests or exercises related to any types of nuclear weapons and installations, including space ones.

For all of the above categories, the land tax per year can be reduced by reducing the cadastral value of the site by an amount not exceeding 10 thousand rubles.

Representatives of the indigenous peoples of Siberia and the Far East are completely exempted from paying the land tax in relation to those lands that are used for life and agriculture.

Until some time, pensioners were also completely exempted from paying land tax. However, with the adoption in 2005 of the new Tax Code, land tax benefits for pensioners were abolished. Now people of retirement age pay land tax on a general basis.

Partial land tax reduction

There are, however, such categories of citizens who are entitled to partial land tax benefits.

• 25% of the accrued fee are entitled to "knock off" employees of budgetary enterprises of various levels (if both spouses are such employees);
• 50% will be saved by employees of organizations financed by their municipal budget. Also, at the discretion of local governments, small relaxations in the tax burden for pensioners can also be established.

Amendments made in 2015

To know how to calculate the land tax correctly, you just need to follow the annual changes and additions in this area. For example, in 2015, some amendments were made to the “Land tax” section of the Tax Code of the Russian Federation. According to article 387 (paragraph 2), for all land tax payers listed in this chapter, the rate must be determined at the discretion of the municipality. Also, municipal governments determine the procedure and terms for paying the fee for land.

From the objects of taxation were excluded:

• plots seized or restricted in use;
• land occupied by valuable objects;
• allotments that are part of the forest fund;
• lands occupied by state-owned water bodies.

However, the most important change in land tax legislation is that the amount of tax is now tied to the market value of the land. In practice, this means that the fee will increase.

fines

All owners and users of land plots should remember that paying a fee is not a right, but an obligation. Therefore, non-payment, as well as late payment of land tax, entails penalties.

They are applied immediately after a warning, and if the amount of the debt exceeds 1,500 rubles, the documents will be submitted to the court. In the most critical cases, if the land tax is not paid, the land plot can be withdrawn from the owner by a court decision.