Not all pensioners are ready to challenge cadastral cost. Photo: Yepanchintsev Eugenie / RIA Novosti news agency In August inhabitants of regions will start receiving letters from tax inspection with the sums on property taxes. Payment will need to be made till December 1. In three regions of the Northwest - Arkhangelsk region (without the Nenets Autonomous Area), the Pskov and Novgorod areas the real estate tax will be estimated in a new way, proceeding from cadastral, that is approached to market, estimates. In total in 2015 of 28 subjects Russian Federation passed to this order, in 2016 already 49 regions will pass to an assessment of property proceeding from cadastral cost. Experts note that such assessment will help to fill the regional budgets, after all all assignments go to treasury of the subject Russian Federation. But also the distortions connected with wrong (overestimated are possible or underestimated) a real estate assessment, then the taxpayer has the right to challenge the decision.
the Minister of the property relations Arkhangelsk region Kovaleva Irina told that the cadastral assessment of objects was carried out in the region till 2013.
- Shortly we planned to carry out the next assessment in the region, but now, according to the new law on the state cadastral assessment, specially created state system will be engaged in it. Earlier Federal Registration Service was engaged in the inventory, and he, in turn, addressed to independent appraisers, - Kovaleva Irina told.
we Will note p that now, by new rules, the cadastral assessment will be carried out according to the decision of local government by special budgetary establishments. They will work at a constant basis, unlike appraisers who were attracted on competition for this work.
- In spite of the fact that the law on the state cadastral assessment will come into force in 2017, time for creation of structure, adoption of necessary bylaws, carrying out a cadastral assessment by new rules is required, and therefore the law provided a transition period till 2020. All this time before formation of the budgetary establishments and carrying out an assessment by them by new rules will work the current order of definition and contest of cadastral cost. It is obvious that practice of application of the law will depend in many respects on quality of carrying out an assessment the budgetary establishments. The question, whether will help to avoid a new order of carrying out a cadastral assessment mistakes and disputes, with it connected, - the lawyer Prikhozhan Mikhail makes comments.
Experts draw p that for Novgorodians, residents of Arkhangelsk and residents of Pskov the amount of payment on this tax already noticeably changed therefore it is necessary to treat its calculation more than attentively, after all further the sum will increase only. Finally tariffs will be created only by 2020. So, at the cost of apartments up to 10 million rubles payment will make 0,1 percent, for the objects costing from 10 to 20 million rubles, a rate - 0,15 percent, further - on accruing. The tax - within five years will be gradually imposed. In the first year it is necessary to transfer 20 percent from the settlement sum of a tax, then 40, then 60 percent and so on.
According to forecasts of the experts, many citizens the cadastral assessment of their apartment can surprise with p - quite often it even is higher than a market project cost.
- If it does not agree with the cadastral cost of the apartment and, respectively, with the property tax which calculates from the size of cadastral cost, option only one. It to challenge cadastral cost in court or the commission which has been specially created for these questions, - the expert Zharsky Ilya explains.
of Bases for contest two: establishment of incorrect cadastral cost and the made technical mistake.
- the Technical mistake - the case quite rare, for example, when at calculation got to the column "apartment area" year of construction of the house, and then for the apartment of 45 square meters in the house of 1970 of construction cadastral cost turns out overestimated approximately by 40 times. If the technical mistake is not present, and the owner of the apartment considers that cadastral cost is simply calculated incorrectly, it is necessary to involve the independent appraiser and to make an assessment of market cost, - Zharsky Ilya explains.
But then on the owner of the apartment expenses on fee of the appraiser and to legal maintenance in court or the commission lay down.
- For the vast majority of apartments these expenses will be high rather potential economy on a tax in case of successful decrease in cadastral cost, a guarantee to that is not present as the court and the commission can refuse, - the expert warns. the Expert Zaritsky Alexander counted p by
, in how many contest of a cadastral assessment can manage to the owner.
- to address in the commission, it is necessary to prepare the report on a market project cost. On the average the price of such report fluctuates from 30 to 50 thousand rubles. Besides, within the appeal of cadastral cost it is necessary to ask for the help the skilled lawyer who will represent interests of the applicant and will be able more competently and accurately to answer all questions both in the commission, and in court. The cost of these services in the market fluctuates from 20 thousand to 100 thousand rubles depending on the region and qualification. All these expenses lay down on the applicant - the owner of a real estate object, - Zaritsky Alexander warns.
However if cases of the wrong cadastral assessment will have mass character in the region and courts will make positive decisions, can suffer and the regional budget. As in such cases local authorities are obliged to compensate partially a legal cost from regional treasury.
- Financing of carrying out the state cadastral assessment is carried out by p at the expense of means from collection of a land tax and a rent for the earth, enlisted in the federal, regional and local budget that, of course, creates financial load of the budget, but by results of carrying out similar estimates the budget can receive much more money, than will spend for estimates, - the lawyer approves Abramovich Alena.
the Majority of experts agree in opinion what to achieve revision of a cadastral assessment it is necessary for those who thus will be able to transfer the real estate from one category of the taxation to another. Then this risk will be justified. By calculations of management Federal Tax Service on Arkhangelsk region, in 2016 the property tax of natural persons proceeding from cadastral cost 330859 people have to pay to
p. All this the tax is estimated on 258732 objects.
- It is planned that all in the budget of Pomorze the property tax of natural persons (for 2015) in the sum of 155 million 272 thousand rubles has to arrive. Privileges on the property tax of natural persons are provided to 191893 payers for the sum more than 106 million rubles, - told in tax department.
If to compare these sums with last year's while the increase in receipts in regional treasury is predicted the small. In 2015 the property tax of natural persons to Arkhangelsk region was estimated to 288109 inhabitants on 236491 objects.
- the Tax for 2014 (it was paid in 2015) was estimated in p for the sum of 154 million 29 thousand rubles, - bring statistics into UFNS on Arkhangelsk region. - In 2015 of a privilege on the property tax of natural persons were provided for the sum of 155 million rubles. we Will remind p to
that this year preferential terms of payments of a real estate tax will change also. If, for example, pensioners were exempted from payment of this tax, now the order of granting a privilege is changed - that who has two giving, for the second the tax receipt will come.
K 2020 these figures will change as now inhabitants of three northwest regions will pay only 20 percent from the settlement sum. Other areas also will pass to a cadastral assessment at property tax calculation soon.