Everything you need to know about property tax for disabled people of group 3

In the Russian Federation, property tax for individuals belongs to the category of local taxes, the rate of which and payment deadlines are established by local authorities. Each owner is required to collect a fee for any property in his possession. However, often the owners of apartments, private houses and other property are citizens who belong to socially vulnerable segments of the population. The state helps them by providing benefits when calculating taxes. Due to the fact that this is a fairly large category of citizens, many are interested in the question of whether disabled people pay property tax. Let's consider this issue in more detail.

Do people with disabilities pay property taxes?

Tax discounts for people with disabilities

The severity of the condition of people with the first and second groups is much more serious than that of the third group. Therefore, this group of persons does not pay property tax. As for the third group, they must pay the tax, with some exceptions.

Persons entitled to property tax benefits are listed in paragraph 1 of Article 407 of the Tax Code. This does not include people with disabilities of the third group. Do not pay tax:

• veterans;
• disabled people from childhood;
• disabled people of group 3 who have retired;
• the presence of another preferential category.

Disability must be confirmed; only those with serious health impairments can obtain this status.

Tax preferences for parents of disabled children

An immeasurable burden falls on families where a child with a disability is growing up. This is both a morally heavy burden and financial expenses that are unlikely to be understood by strangers.

That is why the state has introduced special tax conditions for parents of such children:

1. A tax deduction of 12,000 rubles is available for relatives and adoptive parents, and 6,000 for guardians. The deduction is valid until the disabled person reaches the age of majority, but when the child enters a university, the benefits remain until he is 24 years old.
2. A family with a disabled child needs to have a car, which is why 1 car is exempt from tax burdens.
3. Property and land taxes remain mandatory for parents.

Attention! If the child is raised by only one parent, the deduction amount is doubled.

Who belongs to the third disability group - criteria

Disability is recognized as a result of congenital defects, injuries or acquired diseases. The third group is characterized by a moderate state of health. Disabled people can move independently, engage in self-care, communicate, control themselves, find employment and work safely.

Examples of diseases for which a person is assigned disability group 3:

• paralysis of the hand, fingers;
• diabetes;
• asthma;
• partial loss of vision;
• foreign bodies in the body;
• initial stages of cancer;
• jaw changes;
• epilepsy.

Not all diagnoses for obtaining a disability category are listed above. The full list is much broader. Persons with the third disability group need to receive benefits from the state.

Property tax for individuals with disabilities of the third group

Disabled people of this group are not provided with a preferential category, which gives them the right not to pay tax. Only persons with disabilities from childhood, WWII participants, Afghans and Chernobyl victims are exempt from taxation. Tax is also not paid:

• if a person has already retired, then this obligation is removed from him;
• if a person is classified in other preferential categories, in addition to the third disability group, then he is exempt from payment.

Other citizens are required to pay for existing property, but can receive a health discount from the state.

Rates and benefits

In Russia they use a three-level tax rate on property. For residential buildings, parking spaces, garages, unfinished buildings and outbuildings, it is 0.1%. For buildings that do not fall into these categories and about - 0.5%. For expensive real estate valued in the cadastre at more than 300 million rubles - 2%.

The relevant authorities calculate the amount of property tax on their own, but if you wish, you can check the receipt you received.

The state provides property tax benefits to certain categories of Russians. Among them are heroes of the USSR and the Russian Federation and persons awarded the Order of Glory of three degrees, disabled people of groups I and II, disabled children and children with disabilities, participants in the Second World War and other military operations to defend the country.

Preferences are given to family members of military personnel who have lost their breadwinner; parents and spouses of military and civil servants killed in the line of duty; liquidators of some man-made disasters, including the Chernobyl nuclear power plant; members of special risk units; Russians who have suffered radiation sickness or become disabled due to working with nuclear installations; pensioners.

Russians who carry out professional creative activities pay less (the benefit applies to the premises used in their work), as well as owners of outbuildings with an area of ​​no more than 50 “squares” located on lands provided for gardening, personal and dacha farming, vegetable gardening or individual housing construction.

Procedure for applying for benefits

In order for a disabled person to receive a benefit, a certain algorithm of actions must be performed. If a person with a disability does not have the opportunity to go through the authorities on his own, then his representative can collect reports.

1. You need to contact the authorized body, study the application for applying for benefits, take notes for yourself on what documents you need to collect;
2. The next step is to order certificates, which must be provided without fail. Draw up a specific application form yourself;
3. Return to the place where documentation and application are accepted. Give documents to employees for review;
4. Expect a decision within one month. Employees of the authorized body are required to give a written response.

It is important to indicate the date of application in the application, since the deadline will be counted from the date of its submission, so it will be easier to track.

Which authorities should I contact to submit an application?

First you need to understand the category of benefits. Each privilege is specific to a specific institution. By calling in advance, you can get your bearings and go to the right authority.

• if a person is interested in a communal privilege, then they should approach the housing and communal services;
• privileges regarding tax deductions, property taxes, etc. is handled by the tax service;
• preferential treatment must be inquired from the doctor at the place of residence who is observing the disabled person;
• the Social Insurance Fund provides sanatorium and resort treatment free of charge;
• Pension accruals and benefits of various kinds are supervised by the Pension Fund of the Russian Federation.

Response times from different authorities may vary; please check with the employee receiving the documents.

List of required documents

The list of documents required for a specific benefit is provided by the authorized body. All institutions require a certain package of documentation:

• passport or birth certificate;
• original certificate of family composition;
• details of the disabled person's account number;
• insurance certificate;
• certificate confirming that the person has a disability;
• certificate of property that is owned by a person (housing, transport, etc.);
• originals of 2NDFL certificates about the income of the applying citizen;
• original pension certificate.

This is a standard package of documents that all authorities request. Some of them may require additional ones, so the list above is not final.

Rules for document preparation

Package of documents

Collect all certificates and documentation. Each authorized body has a ready-made application form in printed form. Each person can come and fill it out in a couple of minutes.

The application includes:

• title page (it contains the tax authority code, the taxpayer’s personal data, and the method of informing the citizen);
• page asking for a transport tax discount;
• page with request for land tax privilege;
• sheet about property tax benefits for disabled people of group 3.

The title page is required to be completed. If a concession is needed for only one of the types of taxes presented above, then the application will have 2 pages along with a title page.

Reasons for refusal to receive a tax deduction

It must be said that the prevailing number of refusals are for social and property benefits. However, there is a list of reasons why people with disabilities may be denied a standard deduction:

• incomplete list of documents;
• lack of signature of the person;
• submitting an application to an inspection department other than your place of permanent registration.

How to speed up receiving your tax refund? Unfortunately, there is no specific algorithm for this - it all depends on the workload of the tax service. All that remains is to do everything in your power so as not to delay this process - prepare a bank account number, fill out the application correctly and provide the necessary documents, so as not to receive a refusal after three months of verification.

List of benefits for disabled people of the third group

1. Housing benefits. Of course, disabled people of groups 1 and 2 have more advantages in matters of utility bills, but the state has established preferences for group 3 as well. They are given a discount of half the cost of services:
   heat supply;
2. electricity;
3. work in the yard area carried out by the housing and communal services service;
4. garbage truck maintenance;
5. water supply
6. Disabled people can get in line to improve the condition of their housing, or to receive new living space.

• vacation for 60 calendar days, if a person is given a voucher to a sanatorium or a referral to a hospital;
• It is allowed to work up to 40 hours a week, no more;
• half-holiday;
• It is prohibited to lift weights above 2 kg.

How can people with disabilities protect their rights?

If a disabled person is denied certain benefits, he should start fighting for his rights. The presence of a certificate of a confirmed disability group is ironclad proof that a citizen with disabilities is right.

In the event that a person with a disability cannot fend for himself. The injured person must file a statement with the prosecutor's office.

It is possible to sue a negligent company that infringes on the rights of people with disabilities. If an organization deceived a person and he overpaid the extra money for services, then the institution is obliged to recalculate urgently and return the money to the disabled person.

You can also seek help from a qualified lawyer. A specialist will give legal advice and help you draw up a claim. After all, a well-drafted application significantly brings closer the possibility of a speedy resolution of the problem in your favor.

You can see that the state is trying to help people in this category. After all, they need government and social support. Let's hope that the trend of helping people in this situation will continue to develop.

Where to submit documents for deduction?

There are several ways to submit an application - through the Federal Tax Service, State Services, or the employer. The table will help determine the pros and cons of each method.

Standard tax deductions are not burdened with strict deadlines for filing an application - you can submit it on a business day that is convenient for the applicant.

An application for a deduction for the current year is submitted in 2020, i.e. after the end of the tax year.

Amount of deduction for disabled people

The amount is fixed and not tied to the employee’s salary. A deduction of 500 rubles. issued:

• disabled children;
• disabled people of groups 1 and 2.

A deduction equal to RUB 3,000 , in accordance with paragraphs. 1 clause 1 art. 218 of the Tax Code of the Russian Federation is provided to persons who have earned disability:

• as a result of the accident at the Chernobyl nuclear power plant (liquidators, workers, evacuated residents, as well as those who donated bone marrow to treat the victims);
• due to an accident at the Mayak association in 1957;
• when performing military duties.

Example 3

Kononov I.R. received the 3rd disability group after the liquidation of the Chernobyl disaster. In 2021, he has not yet retired and continues to work. Every month, when calculating income tax from his salary, the accounting department deducts 3,000 rubles from the tax base.

As follows from paragraph 2 of Art. 218 of the Tax Code, if a person claims several deductions listed in paragraphs. 1 and paragraphs. 2 p. 1 art. 218 of the Tax Code, only one is issued to him - the one that is larger.

Example 4

Balashov K. A. is a former military man. During the fighting he was wounded. As a result, Balashov received a 2nd group disability and went to work in a civilian profession. The taxpayer has two options for filing a deduction: 500 rubles. and 3,000 rub. According to the law, the employer charges him the maximum possible - 3,000 rubles.

Is it possible to get a deduction together with others?

An interested person can simultaneously declare his desire to receive a standard, property and social deduction. Calculations for the year:

• Maximum social deduction – 120,000 rubles;
• The maximum property compensation is RUB 260,000. (13% of 2 million rubles);
• The maximum standard deduction is RUB 36,000. (3,000 × 12)
• The total is 380,000 or 31,666 rubles. monthly.

Restriction on payment of deduction

How many times can I use the refund? An unlimited number of times from the moment a citizen is recognized as disabled. However, social deductions are limited to one calendar year. Having paid, for example, for treatment in 2021, you cannot apply for a new payment of compensation. Property deductions are limited to an amount of 2 million rubles.

Calculation and crediting of deductions occurs solely at the request of the interested person or his representative. The government does not make payments automatically.

Tax refund deadlines

As practice shows, you will have to wait about 4 months for a refund from the date of application. There are cases when the wait lasted up to one year. This is explained by the deduction system:

• three months after filing an application, the tax service has the right to conduct an audit of the applicant;
• after a positive decision on the calculation of the deduction, the applicant receives a special notification about this by mail at the place of registration;
• compensation has the right to be calculated one month after receipt of the letter by the addressee.

If the deductions arrived late, the applicant may demand that the Federal Tax Service pay a penalty, naturally providing evidence of the delay.

How does the cadastral value differ from the inventory value?

The cadastral value of real estate is closer to the market value. The inventory cost was primarily based on the cost of construction and does not take into account the location of the house, infrastructure, class of property and many other indicators. Because of this approach, one-room apartments of equal area in a house built the same year in the center, near the Uralmash metro station and on the farthest outskirts like Kompressorny could cost the same.

The cadastral value, which will now be used when calculating tax, takes into account not only the cost of construction and materials, but also the location of the object, infrastructure and a number of other important parameters.

The new tax assessment system may lead to lower taxes for apartment owners in relatively new buildings (built in 2007–2012). Moreover, the difference can be significant - several thousand rubles and even several times.

And for owners of apartments in old buildings, the tax will most likely increase. Often the inventory value of such objects was tens of times lower than the market value, since the assessment took into account wear and tear and the price of obsolete materials.

Results

1. Deduction 500 rub. entitled to disabled people of groups 1-2 and disabled children.
2. Certain categories of citizens who have undermined their health while performing a civic duty have the right to receive a benefit of 3,000 rubles.
3. Deductions are not cumulative . If a taxpayer claims several at once, he is issued one, larger in amount.

Sources

• https://lgotniku.ru/invalidy/nalogovye-lgoty-dlya-invalidov-3-gruppy.html
• https://nalog-expert.com/oplata-nalogov/nalogovye-lgoty-dlya-invalidov-3-gruppy.html
• https://invalidu.help/lgoty-i-posobiya/nalogovye/
• https://avtonalogi.ru/articles/transportnye-nalogi-dlya-invalidov-1-2-3-gruppy
• https://online-buhuchet.ru/nalogovyj-vychet-invalidam/
• https://NalogBox.ru/standartnyj/nalogovyj-vychet-invalidam-1-2-3-gruppy-i-detstva/
• https://BackNalog.ru/standartnyj/nalogovyj-vychet-invalidam

How to reduce your tax amount?

If you do not agree with the cadastral value, first, make sure that the actual characteristics of the property coincide with the data contained in the Unified State Register of Real Estate (USRN). To do this, you can order an extract from the Unified State Register. The area of ​​the apartment, the material from which the house is built, and the like may be incorrectly indicated. All this affects the cadastral value and the amount of tax in the future.

There are three ways to reduce the cadastral value:

1. Contact directly the Center for State Cadastral Valuation. The center's specialists consider requests to correct errors made in determining the cadastral value.
2. Contact the MUGISO commission. She started working on January 1, 2020.
3. File a lawsuit. It will be necessary to obtain a report assessing the market value of the property. To correctly compile all the necessary documents, you will most likely need to engage a specialized company that deals with challenging the cadastral value of real estate.