Every year, before December 1, citizens of the Russian Federation must pay property taxes. Property taxes for individuals can be divided into 3 types: property tax, which is paid for real estate, land and transport. How much you will have to pay for this or that type of property, how property taxes are calculated and many other points are always useful to know. If you have any questions related to this, it is better to contact someone who understands taxes.
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You don't have to do anything to find out how much you'll have to pay in property taxes. The tax office itself will carry out all the necessary calculations and send you a notification for all 3 taxes at once along with a payment slip.
You will either receive a classic paper notification by mail, or will be sent to your email inbox if you have created a personal taxpayer account. If the payment has arrived, then all you have to do is check the accuracy of the calculations and pay the property tax.
Cadastral value of the property
The cadastral value of a property is established as a result of state cadastral valuation procedures, by decision of the executive body of state power of a constituent entity of the Russian Federation and is used for taxation purposes. Over the past 3 years, cadastral valuation has been fundamentally shaken. On January 1, 2020, the Federal Law “On State Cadastral Valuation” came into full force (the transition period has already passed), which offers a completely new approach and methodology for determining the cadastral value of real estate.
The changes are aimed at applying a unified cadastral valuation algorithm throughout the country. For example, previously valuation services were provided by private independent appraisers under a government contract, approved by local (or regional) authorities, and Rosreestr acted as an arbiter. Such an organization of the assessment process yielded extremely negative results.
Now a decision has been made to introduce the institution of state cadastral appraisers and transfer the powers to determine the cadastral value to state budgetary institutions that will conduct this activity on an ongoing basis. The cadastral value is calculated using the mass valuation method using the methodology of any of the approaches (cost, comparative or income) and only in exceptional cases is an individual calculation used.
Market value of the property
The market value of a property is nothing more than its most likely price when sold on the open market under real competition. Unlike the cadastral value, the market value is established not by the state, but by its owner, realtor or professional appraiser, who can be hired at the initiative of any of the parties to the transaction. Those. If you need a report on the market value of a property, just contact an appraisal organization or a private practice specialist. A mandatory requirement for an appraiser is to have current membership in the relevant SRO and insured liability, and the form of activity does not matter (individual entrepreneur or employee of a legal entity).
Another fundamental difference between cadastral value and market value is that when calculating the market value of a property, an individual method is used, versus the method of mass analysis for state cadastral valuation. Despite the fact that the approach is the same as in the first case, any one can be chosen (cost-based, comparative, profitable, etc.).
The key point is that when determining the market value of a property, the interests of the buyer and seller are equally taken into account: one is interested in selling the product at the highest possible price (to make a profit), the other seeks to purchase the product at a favorable price, preferably the minimum. Those. the price set in market conditions balances supply and demand and is a compromise between seller and buyer.
What to do if the notification did not arrive?
It may happen that the payment will not arrive by mail. This does not mean that you are exempt from paying tax. The notification may not arrive for 2 reasons:
- The taxpayer has created an online personal account, and therefore notifications will be sent to him electronically.
- The payment was sent, but it was lost somewhere in the mail.
There are also situations when a person is registered at one address, but he lives in another place. The notification will be sent exactly to the registration address, so if you want receipts to arrive at your residence address, then you will need to submit an application to the Federal Tax Service with a corresponding request.
However, it is important to know how much property tax you will need to pay, and you need to know about it in time, because if the property tax is not paid by the first of December, a fine will begin to be assessed.
How can I find out about property tax if I have not received a notification? You will need to contact the tax office by the end of November, informing them that you have not received your payment, which means you do not know how much you have to pay.
This can also be done in different ways. You can go to the tax office. If you do not have time for this, you can visit the portal of the Federal Tax Service and fill out an online request. Having done this, you can be calm: even if the answer comes after December 1, you will not face fines. In such a situation, the tax office will send you a new payment slip and set a new deadline by which you will have to pay property taxes.
There is also a third reason why you may not be sent a notice of property tax: if the total amount you have to pay is less than one hundred rubles. And in this case, you can be calm and not pay, at least until the payment arrives. And it will come when the amount of property tax exceeds 100 rubles.
You can also find out how much property tax you have to pay long before your payment arrives. Still on the same official website of the Tax Service there is a service similar to a calculator. By entering the details of your property, you can see how much your property tax will be for a given period.
The difference between cadastral value and market value
The first thing that can be noted when talking about the difference between cadastral value and market value is, of course, the scope of application of the data obtained. As we mentioned earlier, the cadastral value is used for taxation, and the market value is used to carry out the purchase and sale transaction of an object. It is also worth noting the radically different factors involved in the formation of value.
Cadastral value
So, to determine the cadastral value, the following must be taken into account:
- physical properties of the object (age, material, wear resistance, etc.);
- technical and operational characteristics of the facility;
- presence (or absence) of engineering and transport infrastructure;
- characteristics of nearby territories (their degree of development);
- the presence of relief (land), which can affect the cost;
- integral internal equipment, without which the operation of the facility is impossible or significantly difficult, taking into account the type of its use (for capital construction projects).
When calculating the cadastral value, the following is NOT taken into account:
- landscaping (coverings, small architectural solutions, etc.);
- improvements to the land plot (even those included in cadastral or accounting records);
- landscaping;
- movable property (temporary buildings, kiosks, sheds, etc.);
- objects located outside the boundaries of the object;
- objects of decorative and applied art;
- business activity carried out within the boundaries of the assessment object.
Market price
The market value is formed by a lot of factors, including those that are not taken into account when calculating the cadastral value, to the point that the view from the window affects the price of the object. The market value is also influenced by the exchange rate, demand, seasonality, etc. The differentiation between cadastral and market prices can be summarized as follows: of course, the market value of an object can be considered more flexible and objective, but do not forget that it is largely influenced by the condition market, and the cadastral one - the regional economy.
Apartment valuation
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The processing of personal data refers to actions (operations) with personal data, including collection, systematization, accumulation, storage, clarification (updating, changing), use, distribution (including transfer), depersonalization, blocking and destruction of personal data.
The partnership ensures the confidentiality and security of the personal data received. The subject of personal data agrees that the personal data of the subject of personal data may be transferred to third parties engaged by the Partnership on the basis of relevant agreements to fulfill obligations under contracts with Customers. An essential condition of contracts concluded by the Partnership with third parties is the obligation for third parties to ensure the confidentiality of personal data and the security of their processing.
The subject of personal data has the right to withdraw his consent to the processing of personal data. Consent to the processing of personal data terminates from the moment the legal relations of the parties under the contract are terminated, except in cases established by the current legislation of the Russian Federation.
By sending this service order form to NP MosGorUsluga, you, in accordance with Federal Law No. 152-FZ dated July 27, 2006 “On Personal Data,” give your consent to NP MosGorUsluga to process all personal data specified in this form , the following actions: collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction, both using software and hardware, and and without their use, for the purpose of concluding and subsequent execution of a civil contract for the provision of services.
Policy to equalize cadastral and market values
When the bias in the application of old methods for calculating the cadastral value of real estate was revealed (it often exceeded the market value), the government, with the participation of Rosreestr, developed a new regulatory framework to resolve this issue. Now the cadastral value of the property is as close as possible to the market value, but in no case exceeds it; this is strictly regulated by law. The cadastral value is reviewed every three years (in federal cities every two years), and extraordinary recalculations are possible.
An extraordinary cadastral assessment may be carried out if an error is detected when calculating the cadastral value of an object. To monitor erroneous calculations, real estate market indices have been introduced (Order of the Ministry of Economic Development of Russia dated May 29, 2019 No. 302). Also, the cadastral value of an object can be challenged administratively or judicially. To do this, the property owner must contact the local state budgetary institution authorized to conduct state cadastral valuation, or the court. Moreover, to go to court, it is not necessary to first contact a budget institution.
Of course, the policy for calculating the cadastral value of real estate is becoming much more flexible and closer to the conditions of the real market, but we should not forget about the purposes for which it is used. Agree that paying tax for expensive repairs or adequate neighbors (which is included in the market value) is at least illogical.
