How to calculate the land tax for land occupied by the residential and non-residential fund of the city, which is on the balance of the housing and communal services, and at what rates? What should be the land tax rate? Land occupied by the housing stock.

Land tax is local and is regulated by the legislation of municipalities, and in cities of federal significance - Moscow, St. Petersburg and Sevastopol - the laws of these cities. In the framework of the Tax Code, municipalities are defined in the framework of:

• tax rates;
• procedure and deadlines for tax payment;
• tax benefits, including the amount of tax-free amount for certain categories of taxpayers.

Which organizations pay land tax?

Land tax payers are organizations with land plots that are recognized as taxable in accordance with Article 389 of the Tax Code. Land should belong to the organization on the basis of ownership, the right of permanent (unlimited) use, or the right of inherited tenure for life.

Organizations do not report and do not pay tax on land plots that are on their right of gratuitous use or transferred under a lease.

If the land belongs to the property making up the unit investment fund, the management company is recognized as the taxpayer. The tax is paid at the expense of the property making up this unit investment fund.

Object of tax on land tax

The objects of taxation are land plots located within the municipality in whose territory the tax has been introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the law;
• limited land plots occupied by especially valuable objects of cultural heritage, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage objects, museum reserves;
• land plots from the forest fund lands;
• limited land plots occupied by state-owned water bodies;
• land plots that are part of the common property of an apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value as of January 1 of the year for which the tax is considered. If the land plot appeared during the tax period, then the cadastral value is taken for the determination of the tax base at the date the land plot was registered with the state cadastral register.

A change in the cadastral value of a land plot during a tax period is not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

• if the cadastral value of a land plot has changed after correcting a technical error made by a state body when registering a land or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the mistake was made;
• if the cadastral value of a land plot has changed by decision of a court or a dispute resolution committee: in this case, the changed cadastral value is effective from the period in which the application for revision of the cadastral value is submitted. But not earlier than the date of entry into the cadastre of the initial (disputed) cadastral value.

If the land plot is located in the territories of several municipalities, for each of them the tax base is determined separately and equal to the share of the cadastral value of the entire land plot, proportional to the share of part of the plot.

How to determine the tax base for a shared land

For land plots that are in common shared ownership, the tax base is determined separately for each taxpayer-owner of the plot in proportion to its share in the common property.

Often when buying real estate, the buyer receives ownership of the part of the land that is occupied by real estate and is necessary for its use. The tax base for this site for the specified person is determined in proportion to his share in the ownership of the land.

If several persons buy real estate, the tax base for each is determined in proportion to the share in the ownership right (in the area) for the indicated real estate.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. The reporting periods for taxpayers-organizations are the first quarter, second quarter and third quarter of the calendar year. The legislative bodies of a municipality may not establish a reporting period.

Land tax rate

Tax rates are established by regulatory legal acts of municipalities and laws of cities of federal significance in Moscow, St. Petersburg and Sevastopol.

Bets may not exceed:

— 0,3 %

• for agricultural land and land used for agricultural production;
• for lands occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex;
• for plots acquired for personal subsidiary plots, horticulture, truck farming, animal husbandry, summer cottage farming;
• for sites provided for defense, security and customs needs.

- 1.5% for other land plots.

At the same rates, taxation is carried out if the tax rates are not determined by the normative legal municipal formation.

A municipality may establish differentiated tax rates depending, for example, on the category of land or location of the object of taxation of a site in the municipality.

Land tax relief

The following are exempt from taxation:

• organizations and institutions of the criminal justice system of the Ministry of Justice in relation to land plots that are used to directly fulfill the functions assigned to these organizations;
• organizations - in relation to land plots occupied by public highways;
• religious organizations - in relation to sites on which religious and charity buildings are located;
• all-Russian public organizations of disabled people;
• "Skolkovo".

The procedure for calculating land tax and advance payments on it

The amount of tax is calculated after the end of the tax period and is equal to the product of the tax rate and tax base. If the company acquired a land plot for the purpose of housing construction, the calculation of tax and advance payments on it is made with a coefficient:

• coefficient \u003d 2 is applied within 3 years from the date of state registration of rights to the land plot and until state registration of rights to the constructed property;
• if construction and state registration of rights occurred before the expiration of three years, then the overpaid tax amount is credited or returned to the taxpayer in the general manner;
• if housing construction has exceeded 3 years, the coefficient \u003d 4 is applied during the next 4 years and before the state registration of rights to the constructed object.

Taxpayers-organizations for which quarterly reporting periods are established independently calculate the land tax and advance payments thereon after the end of the first, second and third quarter.

Quarterly advance payment \u003d ¼ * tax rate * cadastral value of the land on January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

According to the results of the tax period, organizations transfer to the budget the difference between the calculated tax amount and advance payments paid during the tax period.

Incomplete tax period or incomplete period of benefits

If the taxpayer received or lost ownership of the land during the tax period, the calculation of tax and advance payments should take into account the time of ownership of the land. For this, the coefficient is calculated: the number of full months of ownership of the site is divided by the number of calendar months in the tax (reporting) period.

The calculation of the number of full months of ownership of the site is done as follows:

• if the ownership of the land plot or its share occurred before the 15th day (inclusive) or the termination of the right occurred after the 15th day, the month of occurrence (termination) of the said right is taken for a full month;
• if the ownership of the land or its share occurred after the 15th day or the termination of the right occurred before the 15th day (inclusive), this month shall not be considered the month of ownership of the land.

Taxpayers who are entitled to tax benefits must provide supporting documents to the IFTS at the location of the land. If a taxpayer in the tax period received or lost the right to a land tax exemption, when calculating the tax and advance payments, it is necessary to take into account the period of absence of this exemption. The month of occurrence and termination of the right to tax benefits is taken for a full month.

When to file a land tax return

Taxpayers-organizations no later than February 1 of the year following the expired tax period shall submit a tax return to the tax authority at the location of the land plot. The largest taxpayers submit their declarations to the tax authority at the place of registration as the largest taxpayers.

Deadline for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of the land plots within the time limits established by regulatory acts of municipalities. The deadline for paying tax cannot be earlier than the deadline for submitting a land tax return - now it is February 1.

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Ministry of Finance of the Russian Federation
DEPARTMENT OF TAX AND CUSTOMS-TARIFF POLICY

LETTER

[On taxation of land occupied by housing]

The Department of Tax and Customs Tariff Policy has reviewed the letter and on the issues raised in it reports the following.

1. The taxation of land plots occupied by apartment buildings is explained in the letter sent to the Federal Tax Service of Russia by the letter of the Ministry of Finance of Russia dated 05.17.2006 N 03-06-02-02 / 65, on the basis of which the legal entity (created in the form of housing cooperative, housing cooperative) is recognized a taxpayer of land tax only in relation to the share of the land plot per share of the area of \u200b\u200bpremises belonging to a legal entity in an apartment building in the total area of \u200b\u200bresidential and non-residential premises of an apartment building. Citizens fulfill the obligation to pay land tax on the basis of a tax notice. In this case, taxation of a land plot occupied by an apartment building is carried out from the moment the cadastral number is assigned to it.

In the event that the apartment building has premises that are in municipal ownership (non-privatized apartments and other premises), then there is no taxpayer regarding the share of the land plot located in these premises located in the municipal treasury. In case of fixing of municipal property (land plot, share of land) under an apartment building on the basis of the right of permanent (unlimited) use by a legal entity, the taxpayer of land tax should be recognized as the organization-holder on the basis of title documents for the land (share of land) before state registration termination of the rights of the organization to the land.

2. According to Article 394 of the Code, tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance in Moscow and St. Petersburg) and cannot exceed:

0.3 percent, in particular with regard to land:

- occupied by the housing stock and the engineering infrastructure of the housing and communal complex;

- provided for personal subsidiary plots, gardening, horticulture or animal husbandry;

1.5 percent in relation to other land plots.

The Federal Law of April 15, 1998 N 66-ФЗ "On Horticultural, Vegetable Gardening and Country Non-Profit Associations" gives the concepts of such land plots as garden, garden and country land plots that make up the territory of gardening, gardening and summer cottage associations, respectively.

So, a garden land plot is a land plot provided to a citizen or acquired by him for the cultivation of fruit, berry, vegetable, melon or other agricultural crops and potatoes, as well as for recreation (with the right to erect a residential building without the right to register residence in it and farm buildings and facilities).

A garden land plot is a land plot provided to a citizen or acquired by him for the cultivation of berry, vegetable, melon, or other agricultural crops and potatoes (with or without the right to erect non-capital residential buildings and farm buildings and structures, depending on the permitted use of the land defined when zoning the territory).

A summer cottage land is a land plot provided to a citizen or acquired by him for leisure purposes (with the right to erect a residential building without the right to register residence in it or a residential building with the right to register residence in it and household buildings and structures, as well as with the right to grow fruit, berry, vegetable, melon or other crops and potatoes).

Giving separate concepts to these land plots, the legislator does not identify them with each other.

At the same time, we consider that if the owner of a summer cottage land has registered the right to reside in a residential building erected on this land, then, subject to the provisions of Article 19 of the Housing Code of the Russian Federation, a tax rate may be applied in calculating the land tax in relation to this cottage land, established within the limits not exceeding 0.3 percent, as for the land occupied by the housing stock.

3. In accordance with Article 2 of the Federal Law of December 30, 2004 N 210-ФЗ "On the Basics of Regulation of the Tariffs of Communal Complex Organizations", a legal entity is recognized as a legal entity organization, irrespective of its organizational and legal form, operating a utility infrastructure system (s), used (used) for the production of goods (rendering of services) in order to ensure electricity, heat, water supply, sanitation and wastewater treatment, and (or) operating facilities used for utilization (burial) of municipal solid waste.

Taking into account this provision, we believe that in relation to land plots held by municipal unitary enterprises with the right of permanent (unlimited) use that are occupied by city landfills, the tax rate established for land plots occupied by the housing stock and objects of engineering infrastructure for housing should be applied -communal complex.

4. With regard to the calculation of a penalty for non-payment of land tax (advance payments) to taxpayers making payments of tax (advance payments) on the basis of a tax notice, we note the following.

In the event that a tax notice on the payment of tax (advance payments) is sent by the tax authority and received by the taxpayer within the time period established by Article 52 of the Code, that is, no later than 30 days before the occurrence of the representative bodies of municipalities established by regulatory legal acts (laws of cities of federal significance in Moscow and St. Petersburg) of the due date, then for non-payment of tax (advance payments), a penalty shall be charged within the specified period starting from the day following the specified normative legal acts (laws) on the day of payment of tax (advance payments).

In the event that a tax notice on the payment of tax (advance payments) was sent to the taxpayer at a later date than established by Article 52 of the Code, as a result of which the taxpayer was unable to fulfill the obligation to pay tax (advance payments) within the time established by the regulatory legal acts of representative bodies of municipalities (by the laws of cities of federal significance in Moscow and St. Petersburg), then, taking into account the provisions of paragraph 4 of Article 57, paragraphs 3 and 6 of Article 58 (as amended by the Federal Law of July 26, 2006 * N 137-ФЗ) of the Code, the taxpayer is obliged to pay tax (advance payments) within one month from the date of receipt of the tax notice, and interest shall be calculated after one month from the date of receipt of the tax notice.
________________
* Probably the error of the original. It should be read: "dated 07.27.2006." - Note "CODE".

5. On the basis of paragraph 1 of Article 394 of the Code in relation to land plots occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object not related to the housing stock and to objects of engineering infrastructure of the housing - utility complex) or provided for housing construction, the tax rate is applied, the amount of which cannot exceed 0.3 percent of the cadastral value of the land.

If on a land plot intended for industrial production, in addition to industrial facilities, housing facilities and engineering infrastructure facilities of the housing and communal complex are located, then in this case the calculation of the land tax in relation to this land should be carried out using two tax rates. At the same time, a tax rate is applied to the area of \u200b\u200bthe land occupied by housing facilities and engineering infrastructure of the housing and communal complex, which is set to no more than 0.3 percent of the cadastral value of the land, and the tax rate established by the remaining area of \u200b\u200bthis land is to the extent not exceeding 1.5 percent of its cadastral value.

In this case, the source material for determining the area under the relevant objects should be a map (plan) of the land plot issued by the territorial authority of Rosnedvizhimost.

If on the land owned by the taxpayer on the right of ownership and provided for housing, other objects of the housing fund are located other objects not related to the housing stock and to the engineering infrastructure of the housing and communal complex (for example, a store), then in this case when calculating of the land tax, a tax rate should be applied, which is set within the limits not exceeding 0.3 percent of the cadastral value, in relation to the entire land plot.

Director of Tax Department
and customs tariff policy
Ministry of Finance of the Russian Federation
M.A. Motorin

A residential building is located on the land plot, and therefore the tax is paid for the land plot occupied by the residential building. The fact that a wellness center is located in this residential building does not matter.

Hello.

Ministry of Finance of the Russian Federation

P and with m about

17.05.2007№ 03-05-05-02/33

Question: About the procedure for calculating the land tax in relation to land plots occupied by apartment buildings in which there are non-residential premises (shops, offices, garages, etc.) owned by organizations and individuals.

Answer: In connection with incoming requests regarding the calculation of land tax in relation to land plots occupied by apartment buildings in which non-residential premises (shops, offices, garages, etc.) belong, owned by organizations and individuals, the Ministry of Finance of Russia in addition to the Letter dated 12/26/2006 N 03-06-02-02 / 154 clarifies the following.

Based on paragraphs 1 p. 1 Article 394 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), the land tax rate for land plots occupied by the housing stock and engineering infrastructure of the housing and communal complex (excluding the share in the right to a land plot belonging to an object not related to the housing stock and to objects of engineering infrastructure of the housing and communal complex), may not exceed 0.3 percent of the cadastral value of the land.

In accordance with paragraph 2 of Art. 15 of the Housing Code, an isolated building is recognized as a residential building, which is real estate and is suitable for permanent residence of citizens (meets the established sanitary and technical rules and norms, other requirements of the law).

According to paragraph 6 of the Regulation on the recognition of premises as residential premises, residential premises unsuitable for living and an apartment building as emergency and subject to demolition, approved by Decree of the Government of the Russian Federation of 01.28.2006 N 47, an apartment building is a combination of two or more apartments having independent exits or to land adjacent to a residential building, or in common areas in such a house. An apartment building contains elements of the common property of owners of premises in such a house in accordance with housing legislation.

In accordance with Federal Law of December 29, 2004 N 189-ФЗ "On the Enactment of the Housing Code of the Russian Federation", a land plot occupied by an apartment building, which has been formed and in respect of which cadastral registration has been carried out, becomes the common share ownership of the owners of premises in the apartment building .

Therefore, if the land plot on which the apartment building is located has been formed and cadastral registration has been carried out with respect to it, then the owners of non-residential premises (shops, offices, garages, etc.) located in this house own a share in the right to this land plot.

Considering the above, when the representative bodies of municipalities (legislative (representative) state authorities establish cities of federal significance in Moscow and St. Petersburg) establish tax rates on land plots occupied by housing, trade, services, garages, etc., in regarding the share in the right to a land plot attributable to non-residential premises in an apartment building, the tax rate established on the basis of paragraphs. 1 p. 1 Article 394 of the Tax Code, not applicable.

Consider the calculation of land tax in the following example.

In an apartment building there are 10 two-room apartments of 60 square meters. m each and 10 three-room apartments, each 100 sq. m. m. All apartments are privatized. On the ground floor of this house is a shop with an area of \u200b\u200b200 square meters. m owned by Emerald LLC. The house also has an underground cooperative garage with a total area of \u200b\u200b600 square meters. m, in which there are 20 boxes with an area of \u200b\u200b20 square meters. m each belonging to individuals. The cadastral value of the land on which this house is located is 2,000,000 rubles. The representative body of the municipality has established tax rates. For land occupied by the housing fund, the rate is 0.1 percent, for land used for trade, the rate is 1 percent, and for land occupied by garages and parking lots, 0.5 percent of the cadastral value of the land.

According to the algorithm given in the Letter of the Ministry of Finance of Russia dated December 26, 2006 N 03-06-02-02 / 154, we determine the share in the right of common shared ownership of the common property in an apartment building and the amount of the tax base used by taxpayers when calculating tax.

First, we determine the total area of \u200b\u200bpremises in the house owned by taxpayers, which is equal to:

the area of \u200b\u200ball two-room apartments + the area of \u200b\u200ball three-room apartments + the area of \u200b\u200bthe store + the area of \u200b\u200bthe cooperative garage \u003d 200 sq. m + (60 sq. m x 10) + (100 sq. m x 10) + 600 sq. m \u003d 2400 sq. m

Taking into account a certain total area of \u200b\u200ball premises owned by taxpayers, a share in the right of common shared ownership of common property in an apartment building is determined.

For OOO Emerald, it will be 200 square meters. m: 2400 sq. m. m \u003d 0.08, for the owner of a two-room apartment of 60 square meters. m: 2400 sq. m. m \u003d 0.03, for the owner of a three-room apartment of 100 square meters. m: 2400 sq. m. m \u003d 0.04, for a garage cooperative 200 sq. m: 2400 sq. m. m \u003d 0.08, and for the owner of the garage box 20 square meters. m: 2400 sq. m. m \u003d 0.01.

The tax base for calculating the land tax will be:

for OOO Emerald 2,000,000 rubles. x 0.08 \u003d 160,000 rubles;

for the owner of a two-room apartment 2,000,000 rubles. x 0.03 \u003d 60,000 rubles .;

for the owner of a two-bedroom apartment 2,000,000 rubles. x 0.04 \u003d 80,000 rubles .;

for a garage cooperative 2,000,000 rubles. x 0.08 \u003d 160,000 rubles;

for the owner of the garage box 2 000 000 rub. x 0.01 \u003d 20,000 rubles.

The amount of land tax payable to the budget, taking into account tax rates established by the representative body of the municipality, will be:

for OOO Emerald (160,000 rubles x 1.0): 100 \u003d 1600 rubles;

for the owner of a two-room apartment (60,000 rubles x 0.1): 100 \u003d 60 rubles .;

for the owner of a three-room apartment (80,000 rubles. x 0.1): 100 \u003d 80 rubles .;

for a garage cooperative (160 000 rubles. x 0.5): 100 \u003d 800 rubles .;

for the owner of the garage box (20 000 rubles. x 0.5): 100 \u003d 100 rubles.

Deputy Minister of Finance of the Russian Federation

S.D.SHATALOV

Pavel Makarenko

The tax rate in this case is 0.1%.

letter of the Ministry of Finance of Russia dated 05.17.2007 No. 03-05-05-02 / 33: The Ministry of Finance of Russia draws attention to the fact that the RF LCD distinguishes between the concepts “residential premises”, “non-residential premises” and “common property in an apartment building”.

In accordance with paragraph 2 of Article 15 of the LC RF, an isolated building is recognized as a residential building, which is real estate and is suitable for permanent residence of citizens (meets the established sanitary and technical rules and norms, other requirements of the law).

An apartment building is a combination of two or more apartments with independent exits either to a land plot adjacent to a residential building or to common premises in such a house (clause 6 of the Regulation on the recognition of premises as residential premises, residential premises unsuitable for living and an apartment building as emergency and subject to demolition, approved by Decree of the Government of the Russian Federation of January 28, 2006 No. 47). An apartment building contains elements of the common property of owners of premises in such a house in accordance with housing legislation.

Thus, shops, offices, garages and other objects located in non-residential premises located in an apartment building do not belong to the housing stock.

In accordance with Federal Law of December 29, 2004 No. 189-FZ "On the Enactment of the Housing Code of the Russian Federation," a land plot occupied by an apartment building, which has been formed and in respect of which cadastral registration has been carried out, shall be transferred to the common shared property of the owners of the premises in the apartment building .

Therefore, if the land plot on which the apartment building is located has been formed and cadastral registration has been carried out for it, then the owners of non-residential premises (shops, offices, garages, etc.) located in this house own a share in the right to this land plot.

Consequently, a tax rate of not more than 0.3% is not applied when representative bodies of municipalities (legislative (representative) government bodies of cities of federal significance in Moscow and St. Petersburg) establish tax rates for land plots occupied by housing, trade, services, garages, etc., in relation to a share in the right to a land plot attributable to non-residential premises in an apartment building.

Land provided for personal subsidiary plots, gardening, horticulture or animal husbandry.

1.5% of the cadastral value of the plot is used for other land plots.

In your case, the correct answer is 0.3%.

The amount of land tax is calculated and accrued by the tax authorities at the location of the plot according to the following formula:

SIZE OF LAND TAX \u003d Land area (m2) * Cadastral value of 1 m2 of land * Tax rate.

LAND TAX - RATES, BENEFITS, PAYMENT ORDER

With the acquisition of land, the owner of the land arises obligation to pay land tax.Land tax is local tax, that is, paid in the territories of the respective municipalities at the location of the site and is established by the tax code, the laws of Moscow and St. Petersburg, as well as the representative bodies of the municipalities, while tax rate  locally established cannot be higher than ratesestablished by the tax code (Article 394 of the Tax Code).

Land persons pay taxrightfully possessing land

1. of property
2. permanent (unlimited) use or lifetime inheritable possession (art. 388 of the Tax Code)

Land tax not paidif the land belongs to an individual

1. on the right of free urgent use
2. under a lease.

LAND TAX RATES

Rates established by the Tax Code (Article 394 of the Tax Code): 0,3%   from the cadastral value of the plot   for the following types of land:

• Agricultural land;
• IZHS lands - occupied by the housing stock and engineering infrastructure of the housing and communal complex or provided for housing construction;
• Land provided for personal subsidiary plots, gardening, horticulture or animal husbandry.

1,5%   of the cadastral value of the plot is used for other land plots.

However, not all plots are subject to taxation, for example, you can buy a town house in the suburbs of Moscow on lands that belong to the lands of settlements (urban lands). In this case, the tax base does not arise. You can find examples of such townhouses. .

As an example of the establishment of rates by Moscow and municipal authorities, consider an example available in 2012. land tax rates.

The ability to not have additional costs in the form of land tax, you can provide yourself by buying townhouses in the suburbs from the developer. Such townhouses are overhauled as   (new buildings).

The procedure for calculating and paying land tax

The amount of land tax is calculated and accrued tax authorities  at the location of the site according to the following formula:

SIZE OF LAND TAX \u003d Land area (m 2) * Cadastral value of 1 m 2 of land * Tax rate.

Information on the cadastral value of land plots is posted on the official website of Rosreestr www .rosreestr.ru . By entering the cadastral number of your land, you will find out its cadastral value. For information on the tax rate, you can contact the representative body of the municipality, which includes your land. Having ascertained both indicators, you only need to calculate the amount of land tax.

Example:

IMPORTANT!  If the land is in common joint ownership, i.e.   the site is owned by several persons, then the cadastral value of the plot is determined for each owner in equal shares.

Example:

Ivanov V.P. and Smirnov A.G. own land on the basis of common ownership. Moreover, Ivanov V.P. belongs to ¾ plot, and Smirnov A.G. - ¼ plot. According to the information received, the cadastral value of the land as of January 1, 2010 is 3 690 000 rubles. We calculate the cadastral value of each share of the plot.

Thus, each owner must pay a tax based on the cadastral value of his share of the land.

Not later than 30 days before the due date, the tax authority itself  sends to the taxpayer at the place of registration notification,  which indicates the tax base, tax amount, and the date by which tax must be paid.

Deadline for payment of land tax cannot be established earlier than November 1 of the following year (land tax for 2011 is paid in 2012). In Moscow, for example, land tax is paid no later than December 1 of the next year, and in the urban settlement of Odintsovo, Moscow Region, on November 1 of the next year. Payment of land tax is made on the basis of a tax notice that the tax authority sends to the owners of the plots at their place of registration.

LAND PAYMENT BENEFITS

The owners of land plots of certain categories of persons are provided with legislation land tax benefits. Consider the provision of benefits on the example of the city of Moscow and one of the municipalities of the Moscow region.

In Moscow  from land tax exempted:

• Heroes of the Soviet Union,
• Heroes of the Russian Federation,
• Heroes of Socialist Labor and full holders of the Orders of Glory, Labor Glory and "For Service to the Homeland in the Armed Forces of the USSR."

Reduce cadastral value  land on 1 000 000 rubles  The following owners are entitled:

• individuals who have a disability group I and II;
• disabled since childhood;
• veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
• one of the parents (adoptive parents) in a large family.

Example:

In the territory of the urban settlement Odintsovo, Odintsovo municipal districtfrom land tax are exempted  individuals - regarding   one landlocated on the territory of the municipality the urban settlement of Odintsovo, Odintsovo municipal region of the Moscow region:

• Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full gentlemen of the Order of Glory;
• disabled people with a II and III degree of restriction of ability to work, as well as people who have a I and II disability group, established before January 1, 2004 without making an opinion on the degree of restriction of ability to work;
• disabled since childhood, as well as families with disabled children;
• veterans, people with disabilities and participants in the Great Patriotic War, military operations, as well as citizens who are covered by law with social guarantees and benefits for participants in the Great Patriotic War;
• persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident in 1957 at the Mayak production association and the dumping of radioactive waste into the Techa River and nuclear tests at the Semipalatinsk test site;
• persons who took direct part in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations on weapons and military facilities as part of special risk units;
• persons who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear facilities, including nuclear weapons and space technology;
• persons awarded the titles of "Honorary Citizen of the City of Odintsovo", "Honorary Citizen of the Moscow Region",

as well as individuals with a permanent residence in the Odintsovo municipal region, in relation to one land plot located on the territory of the municipality, the urban settlement of Odintsovo, Odintsovo municipal region of the Moscow Region:

Full sizefrom land tax exempted:

• persons who are members of large families with three or more minor children, including those adopted and taken under guardianship (trusteeship), as well as children enrolled in full-time education in educational institutions of any legal form, before graduation military conscripts - until they reach the age of twenty-three years;
• non-working pensioners by age: women - upon reaching 55 years old, men - 60 years old;
• family members of military personnel who have lost the bread-winner:

• persons entitled to early prescription of an old-age labor pension, dependent on which are family members who are disabled, having II and III degree of restriction of ability to work, as well as I and II disability groups established before January 1, 2004 without making conclusions on the degree of limitation of the ability to work.

Reduce the amount of land tax  they have a right:

50 percent  from the accrued tax amount - employees of organizations and institutions financed from the budget of the municipality, the city settlement of Odintsovo, the budget of the Odintsovo municipal district, if both spouses are employees of these organizations and institutions.

At a rate of 25 percent  from the accrued tax amount - employees of organizations and institutions financed from budgets of various levels, if both spouses are employees of organizations and institutions financed from budgets of various levels.

Example:

An individual who is granted a discount of 50% of the calculated tax amount owns a land plot with a cadastral value of 2,500,000 rubles, the tax rate for this plot is 0.3%.

In this case, the tax amount is calculated as follows:

It should be noted that in the settlement of Odintsovo there is no benefit in the form of a decrease in the cadastral value of the land plot.

As we see, the categories of persons entitled to receive benefits partially coincide, but there are also differences. Therefore, in order to find out if you belong to one of the categories of persons entitled to benefits and the deadline for submitting documents to the tax authority confirming the right to benefits, you must contact the representative body of the municipality at the location of the site.

Fines and penalties for late tax payment

If you have not paid land taxthen the tax office has the right to fine you. The size of the fine is 20%   from unpaid tax amount.

Tax authorities cannot hold you accountable  (to impose a fine) if you have violated the terms of payment of land tax, but managed to pay tax  before tax preparation tax evasion act. Since liability establishes for non-payment (incomplete payment) of tax. And you, although late, paid the tax.

In addition, for each calendar day of delay in tax payment, you will accrued interest. They are calculated from the day following the last day when you were supposed to pay tax (tax payment deadline). The last interest is charged on the day the tax is actually paid.

Penalties are calculated based on an interest rate equal to 1/300   the current Central Bank refinancing rate.

In accordance with part 5 of article 8 of Law N 1738-1 (with amendments and additions), the land tax for lands occupied by the housing fund (state, municipal, public, cooperative, individual) is calculated at a rate of 3% of land tax rates, but not less than 6 kopecks. for 1 square. m of land in 1997 - 1998, at least 12 kopecks. - in 1999 and at least 14.4 kopecks. - in 2000, in accordance with paragraph 25 of Instruction No. 56, they centrally submit tax returns (calculations) to state tax inspectorates and pay land tax to housing and communal services organizations (directorates of a single customer), on the balance of which is the state, municipal housing fund and non-residential city fund . Thus, the housing and communal services, on the balance of which is the state, municipal housing stock of the city, pay a land tax for the land occupied by these buildings in the amount of 3% of the established rates, but not less than 6 kopecks. for 1 square. m of land in 1997 - 1998, at least 12 kopecks. - in 1999 and at least 14.4 kopecks. - in 2000
  For land occupied by the non-residential fund of the city, which is on the balance of the public utilities, a land tax is paid at full rates of the relevant territorial and economic zones of the city.
Housing and communal services bodies submit to the tax inspectorate one consolidated tax return for all objects of taxation with the appendix of the table of form No. 3 (Instruction No. 56) on the calculated tax amounts for lands occupied by the state, municipal housing fund, as well as non-residential fund - separately for each residential and non-residential building, object, since they can be taxed at different rates in connection with their location in different zones of urban development value of the city. If the objects of taxation are located in the territory served by several tax authorities, then a consolidated tax return for those objects of taxation that are located in the territory served by these tax authorities is submitted to each of them.
Example 1. The directorate of a single customer has 5 houses on the balance sheet, of which 3 houses are residential.
  The territorial - economic zone of Moscow N 3.
  The area of \u200b\u200bland occupied by residential buildings (3 residential buildings) is 500 square meters. m (0.05 ha).
  The area of \u200b\u200bland occupied by non-residential buildings (2 houses) is 300 square meters. m (0.03 ha).
  The land tax rate in 2000 in the territorial - economic zone N 3 is 413 323.2 rubles / ha (172 218 x 2 x x 1.2).
  It is required to calculate the amount of land tax for 2000.
Calculation of land tax for 2000
1. Since the 3% rate of land tax in 2000 (1 RUB 24 kopecks per 1 sq. M of land) is more than 14.4 kopecks. for 1 square. m of land, then the amount of land tax under the housing stock is calculated as follows:
413 323.2 rub./ha x 0.03 x 0.05 ha \u003d 619 rub. 98 kopecks

413 323.2 rub./ha x 0.03 ha \u003d 12 399 rub. 70 kopecks
3. Total tax payable:
619 rub 98 kopecks + 12 399 rub. 70 kopecks \u003d 13 019 rub. 68 cop.
Example 2. The directorate of a single customer has 11 houses on the balance sheet, of which 8 are residential.
  The territorial - economic zone of Moscow N 63.
  The area of \u200b\u200bland occupied by residential buildings (8 residential buildings) is 2800 square meters. m (0.28 ha).
  The area of \u200b\u200bland occupied by non-residential buildings (3 houses) is 900 square meters. m (0.09 ha).
  The land tax rate in 2000 in the territorial - economic zone N 63 is 13 387.2 rubles / ha (5578 x 2 x 1.2).
  It is required to calculate the amount of land tax for 2000.
Calculation of land tax for 2000
1. Since the 3% rate of land tax in 2000 (4 kopecks per 1 sq. M of land) is less than 14.4 kopecks. for 1 square. m of land, then the amount of land tax under the housing stock is calculated as follows:
0.144 rub / sq. mx 2800 sq. m. m \u003d 403 rub. 20 kopecks
2. The tax for lands occupied by non-residential funds shall be calculated as follows:
13387.2 rub./ha x 0.09 ha \u003d 1204 rub. 85 kopecks
3. Total tax payable:
403 rub 20 kopecks + 1204 rub. 85 kopecks \u003d 1608 rub. 05 kopecks
The legislation does not provide benefits to the bodies of housing and communal services for land tax.
Signed by G. Rochev
06.21.2000 Tax Advisor

III rank "Financial newspaper", 2000, N 26