How to legally reduce the amount of land tax


More recently, land tax directly depends on the cadastral value of the site. This amount is determined by the state or local authorities. If it exceeds the market value, the owners have to overpay significantly, but the amount of the tax can be reduced by quite legal means.

What does this amount consist of?

The amount of the fee depends on the tax rate, the period of ownership of the land, the purpose of the allotment and the number of shares owned by the owner. The amount consists of the tax rate multiplied by the cadastral value. This calculation scheme was adopted in 2019.

Today, for land for residential buildings, the rate is 0.3%, for all others it is 1.5%.

The IFSN website has a service that calculates the exact amount of tax, taking into account all the conditions.

How to reduce the cadastral value

To understand that there is an overpayment, you need to compare the market and cadastral values ​​of the land. Ideally, they should be the same; however, in practice, owners often overpay precisely because the price is too high, which is a legal basis for lowering it. You can also do this in case of a change in the relief or damage to the fertile soil layer.Incorrect information in the cadastral registration is also grounds for challenging the amount in court or in the commission at Rosreestr. Go there first, and if denied, file a lawsuit, paying the fee and other legal costs.

By the way, both the owner of the land and its tenant have the right to dispute. If the decision is positive, the rent may be reduced.

Both the commission and the court must submit a certificate of the cadastral value of the land plot, a document for the land plot, an appraiser's report and an examination of his report. The commission will need a statement, and the court will need a claim. In the document, write about your disagreement with the size of the fee, ask to change it for one reason or another.

What to do if refused

The commission considers the application for a month, in case of refusal, the decision can be challenged within 10 days. The refusal is technical - due to the lack of a document, or categorical - no legal basis for reducing the price was presented. The court can consider a similar issue within 2 months ... If they refuse, there is an opportunity to file an appeal within one month from the date of the decision.

In order to avoid refusal, it is necessary to collect all the documents and check their accuracy.

For example, the establishment of the cadastral value must coincide with the establishment of the market value by date. The statement or claim must also be properly written. Indicate there all the characteristics of the site, the inventory price with the date, the market price of the site and the reason for the dispute. Judicial practice shows that in most cases the owners are able to achieve a tax reduction.


Land tax

  1. Who pays land tax
  2. What objects are subject to taxation
  3. Actual tax rates
  4. Calculation formula
  5. The amount of tax to be paid
  6. Available tax exemptions
  7. Federal benefits available
  8. Regional benefits
  9. Tax Notice
  10. If the tax notice has not been sent
  11. Tax payment procedure
  12. The peculiarity of payment depending on the status of the owner
  13. How to find out about the presence of debts

Land tax, along with property tax, is considered local, that is, it is paid to the budget of the administrative unit where the site is located. The exceptions are objects of federal significance, where tax payments are received directly into the city budget. In case of late payment for the land, which is owned, the owner is charged a penalty. Ultimately, the tax collects funds from the unscrupulous landowners through the courts. Therefore, you need to quickly pay off existing debts.


What are the benefits for pre-retirees?

Since January 1, 2019, citizens of pre-retirement age (women over 55 and men over 60) have received property tax benefits. Previously, only pensioners were eligible for them. In 2020, by paying real estate tax and land tax for the past year, pre-retirees will be able to take advantage of these benefits provided for by federal law N 378-FZ "On Amendments to Articles 391 and 407 of Part Two of the Tax Code of the Russian Federation."

In addition, Russians of pre-retirement age will be able to receive the so-called tax deduction for six acres. When calculating the land tax, citizens will be able to reduce the amount of tax by the cadastral value of 600 square meters for one land plot, regardless of the category of land. If the plot is six acres or less, then you won't have to pay tax at all. If it is more, then the tax will need to be paid from the remaining area. That is, if the pre-retirement has 10 acres of land, then he will have to pay only for four of them.

If the pre-retirement owns several plots, then he can choose the one in respect of which the deduction will apply and send a notification of this to the tax office. By default, the deduction will be applied automatically for the parcel with the highest tax amount.


Benefits and deductions

Social deduction. There is a certain list of categories of citizens who can apply a social deduction.

These citizens are:

  1. Disabled since birth
  2. People who have had radiation sickness
  3. Heroes of the USSR and the Russian Federation.

When applying a social deduction, they must present a list of documents confirming the status of the privileged category of citizens. The discount is 10,000 rubles.

Fixed tax deduction

It is 1,000,000 rubles. It can only be applied to plots that have been owned by the owner for 5 years or more.

The tax deduction can be equal to:

  • 1 million rubles when selling real estate or land property
  • 250 thousand rubles when selling other property (for example, non-residential premises, cars, etc.)

Expenses incurred when acquiring land

You can underestimate the basic part of the cost by the amount of expenses incurred when buying a property, while keeping in mind that such expenses must be documented. In cases where the land was transferred under a donation or inheritance agreement, it is illegal to apply this deduction.

The use of a social deduction is appropriate in any situation, but the application of a tax deduction depends on each case.

The sale deduction can be applied many times, which is a nice bonus.

However, the following factor should be borne in mind, if you participate in the sale during the year you sell several of your properties, then the income can be reduced within 1 million rubles.


Household buildings, land, garden and land tax

Tax is levied only on those buildings, data on which are available in the Unified State Register of Real Estate (USRN). Buildings with a capital foundation and a total area of ​​50 sq. - fall under the tax base.

Outbuildings for which you do not need to pay:

  • non-fundamental structures
  • buildings with an area of ​​less than 50 sq.m
  • buildings that are not used for commercial purposes.

Thus, the bathhouse, shed, greenhouse, shed and other buildings are not taxed.


What local authorities can do

All tax payments are transferred to the municipal fund. Consequently, the regional authorities have the opportunity to dispose of themselves who should be exempted from this tax and who should not. That is, the availability of benefits is directly influenced by the circumstance where the land allotment is located.
A person who is interested in this issue can ask a representative of the municipal authorities with a question to clarify whether there are benefits in this region. Not in all situations local authorities introduce complete exemption of certain categories of the population from paying land tax. More often they introduce benefits for some time (reduction of the amount subject to taxation) for such persons:

  1. Parents with many children.
  2. Veterans.
  3. Persons of retirement age, etc.

It is advisable to inquire about the conditions a candidate must meet for receiving benefits.

You can also consult your local tax office for these questions.
The list of persons who may not pay this tax is given in Art. 395 of the Tax Code. These are the indigenous peoples of the North, etc. Concessions are given for plots that are used to maintain their usual way of life.


Where to pay?

Information about the owners of privatized apartments, immediately after the completion of the privatization process, is transferred by the state executive bodies to the Federal Tax Service on their own, without involving the owners themselves.

You can fill out an application form for payment of this type of tax yourself at the territorial office of the fiscal service, or using an electronic key on the official website of the Federal Tax Service of the Russian Federation.

30 days before the payment of the tax, a notification of the amount of tax and a receipt form for paying it are sent to the address of the owner of the privatized apartment.

The notice must contain the following information:

  • Type of taxation
  • The name of the taxable living space and its address
  • Amount of payment
  • Up to what date the fee must be paid.

If you do not receive a notification, then information can be obtained on the official website of the Federal Tax Service, or you can personally visit the territorial office of the tax inspectorate to find out the necessary information about the amount of payment for a privatized apartment.

It is imperative to inform the tax office that you have not received a notification and a receipt for payment.

All taxes related to real estate must be paid by 01.10.2021 calendar year.


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