HOW TO LEARN THE CADASTRAL VALUE AND TAX RATE

May 3, 2017, midnight

HOW TO LEARN THE CADASTRAL VALUE AND TAX RATE

 

Planning to buy land in the property, be aware that after the transaction of purchase and sale the cost the future owner will not end. The tax legislation of the Russian Federation shall bear the burden of paying land tax. Therefore, in the interests of the purchaser be warned beforehand and even before the registration of ownership, can provide information on the amount of land tax payable.

So how and where can I learn this kind of information?

Under the General provisions of Chapter 31 of part II of the Tax code in order to calculate the amount of land tax is necessary to have information about the cadastral value of land (tax base) and tax rate.

As specified in articles 7, 8 of the Federal law from 13.07.2015 No. 218 – FZ "On state registration of real estate" (hereinafter – the "Law") the cadastral value of the property (including the land) is an integral part of information about the property contained in the Unified state register of real estate (the "egrn"). Unless otherwise provided by law, such information is open and accessible to all.

The legislator fixed two ways of obtaining data about cadastral value of the land: 1) by filling out a request on the official website of Rosreestr in the Internet (http://www.rosreestr.ru) in section "Reference information on real estate in online mode"; 2) by requesting extracts from egrn regarding cadastral value of the property in paper or electronic form.

It is worth noting that both these method are absolutely free. They can take advantage of any person (section 4 of article 63 of the Law). However, each of these options has its "pros" and "cons" that should be taken into consideration based on the specific circumstances of the situation. In particular, if the acquirer is limited in time, the most appropriate way of obtaining information about the cadastral value of land is a request form on the official website of Rosreestr in the Internet under the heading "Background information on real estate in online mode". For this, he needs to know either inventory number or reference number or previously assigned number or address of the location of the property. After the introduction of the data and generate a query person will receive information about the land, including the value of the cadastral value and the date of its determination, approval and recording of her in the egrn. However, the electronic system requests information from the egrn about the property on the official site in a network the Internet are not immune from failures and mistakes in the program. In this regard, the preferred method is submission of the request in paper form on the issuance of the egrn about the cadastral value of a land plot in territorial body rosreestra or in the multipurpose center or branch of the Federal cadastral chamber of Rosreestr. You need to be ready that getting this information will take time. So, information requested in territorial body rosreestra, the branch of the Federal cadastral chamber of Federal registration service must be provided within a period not exceeding three working days from the date of receipt of the request (part 9 of article 62 of the Law). In the case of the request on the cadastral value of the property through the multipurpose centre term of granting of appropriate information increases up to 5 working days.

It should be noted that the information received about the cadastral value of the land also reflect data on the category of land refers to land. This information is important in determining the tax rates used for the calculation of land tax.

As follows from the meaning of the rules of article 394 of the Tax code the tax rate is set by normative legal acts of bodies of the municipality, and its size may depend on the category of land, which owns the land, and (or) its permitted use. If such an act is absent, apply the maximum permissible limit values of the tax rates established by the RF Tax code (article 394 of the tax code). So, in relation to the land plots classified as agricultural lands or lands in the zones of agricultural use in settlements and used for agricultural production; employed by the housing Fund and engineering infrastructure of housing and communal complex (except for the share in the land attributable to the object, not related to the housing Fund and engineering infrastructure of housing and communal complex) or acquired (provided) for housing construction; purchased (provided) for private farming, gardening, horticulture or livestock, as well as country farms; limited in circulation in accordance with the legislation of the Russian Federation is provided to ensure defense, security and customs purposes, the tax rate should not exceed 0.3 percent. For all other categories of land plots the maximum tax rate is 1.5 percent.

As a rule, information about the adopted legal acts in regard to land tax rates is published on the official website of the municipality in the Internet, legal information systems and other resources. Moreover, such an act can operate quite a long time without adding any changes and amendments. Legislation is not fixed rule by which the instrument should be made annually or on a periodic basis. For example, for land plots located within the borders of the municipal formation the city – resort Anapa, apply the tax rate established by the decision of advice of municipal formation the city – resort Anapa from 25.11.2010, No. 97 "About establishment of the land tax in the territory of the municipal formation the city – resort Anapa".

Knowing the value of the cadastral value and the tax rate to be applied to the land, it is possible to determine the amount of land tax. The calculation of land tax is carried out by multiplying a tax rate by the value of the cadastral value of the land. In addition, you can use the services of the official site of FNS of Russia on the Internet http://www.nalog.ru. On this site in section "Electronic services" a service "Calculator of the land tax and tax on property of physical persons". It can be used completely free to know the size of the land tax. To do this, specify the General parameters of the property, including data on the cadastral value, the subject of the location of the land plot, its area, land category, which includes this land.

In summary, I would like to note that the exercise by purchaser of the actions listed on the preliminary calculation of land tax, do not give him 100% guarantee of obtaining reliable information about the amount of land tax payable. No one can escape the consequences of the Commission of bodies of the Federal service for state registration or Federal cadastral chamber of Rosreestr technical errors. Thus, section 1 of article 391 of the Tax code of the Russian Federation provides for the possibility of changes in the cadastral value of the land as a result of an technical error. However, technical errors can be in the form of misprints, typos, grammatical or arithmetic errors or other similar errors, which concerns the definition of the cadastral value of the property. The change of cadastral value of land in allowing such technical errors included in the tax base starting from the tax period in which it was applied erroneously determined cadastral value of the property.

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