The 2019 property taxes have undergone major changes. The reason was the fact that the estimated value taken as a basis does not reflect the real value of the object. Previously, the amount of tax was determined by the price indicated by the BTI.

But after analyzing the situation on the real estate market, the legislator came to the conclusion that the budget does not receive an impressive amount. It is the increase budget funds became the reason for making fundamental changes in the formation of property taxes for citizens.

The pilot version has already passed its stages. Based on the conclusions drawn from the results of the study, citizens are offered the option of a painless transition to a new taxation format.

Until this year, real estate tax was based on the value declared according to the BTI. Inventory assessment took into account certain factors from which the rate was formed:

• year of construction;
• type of floors and type of structures;
• costs for building materials and work.

However, as a result, the cost was critically far from the real market price. It turned out that only part of the cost was transferred to the budget treasury. In this case, calculations were made precisely at the market price. At the exit, conditions were created in order to successfully carry out various manipulations with real estate.

For this reason, changes were made, and now only the cadastral valuation is accepted as the initial, defining value. The cadastral value includes all factors that influence the market price. Therefore, it is this value that is considered to maximally reflect the actual value. The assessment includes many indicators, in addition to those taken into account according to the BTI:

• location;
• the development of the area itself and the place where the house is located;
• availability of local attractions and cultural values;
• presence of parking, security, surveillance.

That is, each indicator is taken into account when calculating the cost. The cadastral valuation is updated once every five years. This is stipulated by law.

Basics of the new reform

The reform in the tax rate, implemented in full force, will affect any real estate, and also applies to the second apartment in the property. The essence of the changes is to make real estate transactions and operations extremely transparent. Too much material money goes into the pockets of scammers, when they should be working for the benefit of the citizens of their country.

Since the difference between the BTI assessment and the cadastral assessment is significant, new law provides a gentle regime for increasing. Innovations are divided into 5 stages with a gradual increase in property taxes.

In order not to collapse the situation and lead to a financial crisis for citizens, the tax will increase once a year by 20%. After five years, the increase must be terminated as it has reached the end point.

Such caution is necessary already because if a tax is introduced privatized apartment in full, the amount will be unaffordable. Even for people with above average income, such a size will cause serious damage to material and economic situation. A gradual increase will not cause resonance.

What you need to pay for

It should be noted that the tax in each region will be different. So, in both capitals it will be the highest because these cities have a different standard of living.

However, the law established a framework beyond which calculations cannot be made: 0.1% of the final cadastral value real estate. Again, Moscow and St. Petersburg fell into the exclusion zone for the “corridor”. Cities of particular richness and increased comfort, for them the rate may be higher.

According to the new law, not only residential apartments and home ownership. Now you will have to pay for those objects that are under construction. The tax is also provided for those complexes where there are residential areas. Attention is drawn to outbuildings up to 50 m in size on plots that are intended for construction and running your own household.

Garden buildings, including residential buildings, also fall under the category of taxable real estate. However, according to the law, not all garden houses will be subject to the tax, since there are restrictions on area.

If you own several residential properties, the tax may be levied in total. However, a tax deduction may already apply here. That is, when owning multiple real estate, it is necessary to make separate clarifications before making payment.

Regions are given the right to independently establish tax rate for each region. Also, management authorities independently establish categories for preferential charges.

Detailed lecture on property taxes:

Preferential categories

However, the legislator understands that even a gentle increase in the tax rate will hit the weakest and most vulnerable categories of people. Therefore, concessions are provided up to complete tax exemption for:

• disabled people of groups 1-2;
• low-income families;
• WWII veterans;
• pensioners.

For benefit groups, a standard has been introduced in the form of mandatory footage to be deducted from the main area:

• rooms - 10 m;
• apartments - 20 m;
• private houses - 50 m.

The calculation is extremely simple: the standard is subtracted from the total area. And only after that the rate is calculated on the remaining footage. So, if a veteran owns an apartment of 30 m2, then he calculates it like this: 30 m2 - 20 m2 = 10 m2. It is for these 10 m2 that the owner will be required to pay tax. If, after subtraction, a complete zero remains, no tax is paid.

The new law introduced many changes, affecting minimum term possessions. However, each change is accompanied by amendments and reservations in order to preserve the rights of each owner.

In the near future, citizens will begin to receive notifications with calculations of property taxes for 2015. Such property, according to the Tax Code, includes a residential building, apartment, room, garage, a single real estate complex (for example, a plot of land with outbuildings and a residential building), other buildings and premises. “For the first time, the tax will be applied to parking spaces and unfinished buildings. housing construction. Residential buildings on land plots, such as dachas, are now classified as residential buildings“says Ekaterina Leonenkova, head of the tax practice of the Yakovlev and Partners legal group.

Tax is calculated in a new way

This year, for the first time, the tax on listed property is calculated based on the higher cadastral value of the property, and not the inventory value (BTI value), as before. So far, only in 28 regions of Russia, including Moscow, Tatarstan, Moscow, Nizhny Novgorod, Novosibirsk, Samara regions. Residents of St. Petersburg will begin paying tax at the cadastral value from next year - for 2016. In the rest, everything is still the same.

For the first four years from the beginning of the application of cadastral valuation, the tax amount will increase gradually (from calculated according to the inventory value to calculated according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth – 0.8 and will reach a maximum in the fifth year. Now in Moscow a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative offices, retail buildings and commercial buildings.

According to the Tax Code, the tax rate for residential buildings and premises, unfinished residential construction, garages, outbuildings area up to 50 sq. m on personal land plots is no more than 0.1% of the cadastral valuation. Local authorities can reduce this rate to zero or increase it by a maximum of 3 times. For objects more than 300 million rubles. The property tax rate can reach 2%. The exact tax rates are determined by the region. For current rates for Moscow, see the table.

Tax deductions apply to all citizens, and benefits apply to some. The cadastral value of the apartment is reduced by the cost of its 20 square meters. m, residential building - 50 sq. m, rooms - 10 sq. m. And the cadastral value of a single real estate complex with residential premises is reduced by 1 million rubles.

The owner of several similar objects, say apartments or houses, can submit an application to select an object with a deduction before November 1 - in person or through a personal account on the Federal Tax Service website. If this is not done, the inspection itself will choose the most economical option, applying a deduction to the object with maximum amount tax

“If the apartment or house is located in a common shared ownership several citizens, its cadastral value is reduced by the cost of 20 sq. m, and, based on the balance, each owner pays tax in proportion to his share,” explains Leonenkova.

All pensioners are exempt from paying property tax, but only one property of each type (optional). If, for example, a pensioner owns an apartment, a garden house and a garage, he is completely exempt from paying property tax, explains a representative of the law firm.

How much to pay in rubles

The tax on owners of old housing stock will increase the most, and less for modern ones with a fairly high BTI rating, says Oleg Repchenko, head of the analytical portal irn.ru.

“Even taking into account the reduction factors in transition period and a deduction of 20 sq. “We will have to pay more for owning property than it was before 2015, regardless of the type of property, year of construction, etc.,” says Maria Litinetskaya, managing partner of Metrium Group.

You can already find out the preliminary tax amount on the Federal Tax Service website - just indicate the cadastral number of the property. “According to my calculations using the Federal Tax Service website, this year the amount of tax, taking into account the preferential 20 square meters. m and a coefficient of 0.2 increased 3 times compared to last year,” says Tatyana Zatsepina, the owner of a three-room Khrushchev house on the outskirts of Moscow: the cadastral value of her apartment turned out to be 23 times higher than the inventory value. And the tax on a 100-meter apartment near the Timiryazevskaya metro station for one of the Vedomosti employees, calculated by a calculator on the Federal Tax Service website, was 1000 rubles. less than last year.

Leonenkova reminds that at the end of 2015 the deadlines for paying property taxes were changed and if previously the owner had to pay the tax no later than October 1 of the year following the expiration tax period, then now – until December 1st.

Do the math for yourself

The tax service is responsible for calculating property taxes, as well as sending citizens notifications with the results of calculations. And individuals must pay tax only on the basis of these notifications. "Before receiving a tax notice individual is not obliged to pay property tax,” says Ekaterina Golubeva, senior legal adviser at the tax consulting department of FBK Law.

This year, send notifications to property tax (as well as land and transport taxes) The Federal Tax Service may do so until November 1 - but not everyone will receive paper notifications by mail. Since June 2016, changes to Tax code, which allowed tax authorities to inform citizens (not entrepreneurs) who have connected their personal account on the website tax service, only through this service, without paper notifications. According to the Federal Tax Service, there are already more than 20 million such citizens. They will no longer be automatically sent tax notices on paper by mail, only upon request, warns the Federal Tax Service.

If in personal account Also, there will be no information about tax debt; an individual must inform the tax authority about the availability of objects by December 31 real estate And vehicles. But we must take into account that if a person has at least once received a notification about paying a tax, there is no need to report non-receipt of notifications, Golubeva points out: “Fine a citizen for failure to report property tax authority no right now. The Federal Tax Service will have this right from January 1, 2017, and the amount of the fine will be significant - 20% of the unpaid tax amount.”

Russians have received notifications regarding taxes on their property, land and transport for 2017 and must pay in the next two weeks.

If the property owner does not find a paper notice in the mailbox, you need to look for it in your personal account on the website of the Federal Tax Service (FTS): since 2016, tax officials have the right not to send out paper notices by regular mail, but to send them to the owners of personal accounts on its website in electronic form. On Wednesday, the Federal Tax Service reported that from June to October it sent individuals more than 68 million tax notices for payment property taxes and personal income tax for 2017, of which 14.3 million - through personal accounts.

How is tax calculated?

It is impossible to pay property taxes without notifications; they are calculated by the tax authorities themselves. For example, property tax is calculated using a complex formula, which, among other things, depends on the region.

For most Russians, this tax has increased again this year, although its rates have remained virtually unchanged. The fact is that since 2016, the calculation of property tax for citizens is gradually being transferred to a cadastral value close to the market value. Previously, it was considered based on the inventory value of objects (according to the BTI), which in most cases was significantly lower.

Regions are gradually switching to tax calculation in a new way. For the first four years from the beginning of the application of the cadastral valuation, the tax amount increases gradually (from calculated according to the inventory value to the calculation according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6, in the fourth - 0.8 and will reach a maximum in the fifth year. For example, in Moscow and 27 other regions, the property tax for individuals for 2017 is calculated based on 60% of the cadastral value and 40% of the value of objects according to the BTI.

However, in August 2018, an important restriction was introduced: property taxes cannot increase by more than 10% compared to last year’s payment. Thus, if the tax amount for 2017 exceeds the tax amount for 2016 by more than 10%, the tax will be equal to last year’s payment plus 10%, the tax service previously explained.

Deductions and benefits

Before the tax is calculated, the cadastral value of each apartment is automatically reduced by the cost of its 20 square meters. m, residential building - 50 sq. m, rooms - 10 sq. m. The cadastral value of a single real estate complex with residential premises is reduced by 1 million rubles. regardless of the number of owners: if there are several of them, 1 million is divided among all in proportion to their shares. These are deductions.

Persons entitled to special property tax benefits, for example pensioners, if there are several similar properties, must select one of them for the benefit in advance (before November 1) and send a notification about this to the tax service.

This year the land tax benefit has changed: if previously tax base decreased by 10,000 rubles, now the cadastral value of 6 acres - 600 sq. m. has become non-taxable. m of land.

When calculating land tax This year, tax authorities applied the deduction for the first time to 12.8 million taxpayers, the Federal Tax Service reported.

No room for error

Sometimes tax notices contain surprising numbers. This happens due to errors in determining the cadastral value.

“Two years ago, in my practice, there was a case when a person received a tax receipt for half of a two-room apartment with a tax amount of 8.5 million rubles. It turned out that the area of ​​the object was mistakenly calculated as the area apartment building, where his home was located,” says Alexey Kaminsky, president of the self-regulatory organization of appraisers “Expert Council”.

If the amount of charges seems too high, then first you still have to pay the tax and only then seek justice, he states, otherwise penalties will be charged on the amount of the tax, as in the case of non-payment. If you think that the tax office made a mistake in the calculations, you need to contact the inspectorate; the standard response time is 30 days, notes Maxim Voloboev, deputy head of the tax practice at NAFKO Consultants.

There are frequent cases of overestimation of the cadastral value of housing or land.

“It happens that cadastral appraisers do not have enough information about real estate. For example, there is no data on the year the house was built and it is calculated based on the typical year the houses were built in this cadastral quarter,” says Kaminsky.

There are several options to challenge the cadastral value of an object. For example, an individual can apply to the cadastral value review commission at Rosreestr or challenge it in court.

“Technical errors are corrected quite quickly, but challenging the cadastral value through the court can take several months,” explains Kaminsky.

Previously, the revision of the cadastral value, if a citizen managed to prove it was erroneous, took place from the date the proceedings began; starting this year, the new cost is applied from the moment it was first established, says Voloboev.

The reliability of the cadastral value raises doubts among many Russians: from January to August 2018 alone, commissions under Rosreestr reviewed 19,594 applications for 32,260 objects, as indicated on the service’s website. A decision was made in favor of citizens on 61% of applications.

Punishment for being late

Those who fail to pay the tax on time will face sanctions from the Federal Tax Service. For each calendar day of delay, a penalty is charged, reminds Tatyana Stepanenko, deputy head of tax consulting at Roedl & Partner: “Its amount is determined as the unpaid amount of tax multiplied by one three-hundredth of the current Central Bank refinancing rate (since 2016 it is equal to key rate, is now 7.5%. - “Vedomosti”).” In some cases, the unlucky taxpayer will also have to pay a fine, she adds. This happens if a person’s actions prevent the Federal Tax Service from correctly calculating the amount of tax.

“If there is property about which the tax authority has not been notified (for example, a parking space or a country house), then this, in fact, is the basis for an incorrect calculation. Then the fine will be 20% of the unpaid tax amount, if it is proven that the tax was deliberately underestimated - 40%,” explains Stepanenko.

You can check the list of objects on the Federal Tax Service website in your personal account, she says. Now, when purchasing property, a citizen must independently notify the tax authorities about it, recalls Voloboev.

The Federal Tax Service itself sends a demand to defaulters to pay arrears and penalties, he says. It also usually indicates the payment period (standard - eight days). Fines and penalties are also available in the taxpayer’s personal account. If the amount of debt, including fines and penalties, exceeds 3,000 rubles, and the taxpayer has not paid them, then within six months from the date of expiration of the payment deadline, tax authorities can go to court with a demand to pay the debt, Voloboev warns. If the court satisfies this requirement, the debt will be forcibly collected, including the money may be debited from the defaulter’s bank account. Therefore, lawyers strongly advise contacting the tax office if the property that you own is not reflected in the tax notice for some reason.

If housing is valued by the state at a third higher than its price, what should you do - accept it or challenge it?

Tax payments for 2015 should, as usual, arrive en masse in the spring. The tax on apartments, dachas and garages will surprise many as it will increase significantly. The author of these lines discovered that her apartment in Moscow is now valued according to the cadastre at 16 million rubles - previously the price with which the tax was calculated was 42 times less!

What issues may arise with the “updated” tax and how to resolve them? We tried to figure it out and put everything we could on the shelves.

Last year we paid for the first time tax on land plots based on their cadastral value.

This year we are paying for the first time tax on the cadastral value of your apartments, houses, huts and other buildings, which, like the sites, have undergone state assessment.

The authorities are reasonably afraid of “squeezing”, taking away everything from citizens every year. more money. Therefore, the tax on apartments and houses from the cadastral value is introduced more humanely than the same tax on plots was introduced.

The humanism is that this year we pay only 20% of the total amount of accrued tax, next year - 40%, and we will start paying it in full in 2020.

Tax on apartments in Moscow

I’ll explain what this means based on my situation.

I have an apartment in Moscow in a five-story building built in 1958, on the fifth floor, without an elevator, outside the Third Transport Ring. In 2013, I paid tax on the inventory value of 387 thousand rubles, and it was pennies.

For 2015, I have to pay tax on the cadastral value of my apartment, which, as the authorities assure, is close to the market value.

The cadastral value of my apartment is now estimated at 16 million 337 thousand 769 rubles.

I looked at sites for selling homes. The exact same apartments literally in neighboring houses are offered for 11 million, and no one is snapping them up. Accordingly, I believe that my apartment is overvalued by at least 5 million.

The market value and the cadastral value differ for me by almost a third. I have two options: accept the state assessment or challenge it.

I hate going through authorities. I’m wondering: what are my arguments in favor of “putting up with it”? And I see that they are convincing.

If the area of ​​the apartment is less than 50 sq. meters, the tax is calculated at a rate of 0.1% of its value. But my apartment is 73 square meters. m. For her, the rate is higher - 0.15%.

By the way, for private houses the rate is 0.2%, for garages and parking spaces - 0.1%, for unfinished houses - 0.3%. But this is by the way. About houses later. Now about the apartment.

With the cadastral value that was determined for me, the tax comes out to 24 and a half thousand per year. But a good state gives us a bonus. From the total tax amount for the entire apartment, the tax amount for its 20 square meters is deducted.

For 20 sq. m apartment owners (any) do not pay tax, for the remaining meters they pay.

By the way, the owners of a room in a communal apartment do not pay tax on 10 square meters. meters of their room, the owners of the house - from 50 sq. m. But more on that later, now we’re going back to the apartment.

In one square meter I have to pay a tax of 335 rubles for my apartment, about 7 thousand for 20 meters. These 7 thousand are subtracted from 24 and a half. 17 and a half thousand remain. This is the amount I need to pay every year.

But not now. Only from 2020.

And this year the payment will come only for a fifth of 17 and a half thousand - that is, approximately 3400. Next year - for 7 thousand, in 2018 - for 10400, and so on until 2020.

So I think okay. The apartment was overvalued for me by 5 million, but challenging it is a terrible hassle, and 3400 is not so much large amount according to current times. I’ll pay now, and then we’ll see. By 2020, maybe they will re-evaluate. Or I'll exchange this apartment for a smaller one. Or I’ll retire, and pensioners don’t pay apartment taxes

By the way, pensioners do not pay tax on one apartment. But if they have two apartments, then they pay for the second one. It's the same with a house: they don't pay for one.

That, in fact, is all you need to know about the apartment tax in Moscow.

Where can you find out how much your home is valued at?

If you want to apply the acquired knowledge to your home without waiting for tax payment, you need to find out how much your apartment is valued at today.

I found out this in my personal account on the tax service website. There is a list of all my “taxable objects”, and for the apartment both the old inventory value and the new cadastral value are indicated.

In general, it is recommended to find out the cadastral value on the Rosreestr website. There are several services that allow you to do this. True, not on the fly - you have to dig deeper. The easiest way, it seemed to me, is to type in the cadastral number of your apartment or house on a public cadastral map. All data appears immediately.

If you live without the Internet, then go to the nearest branch of Rosreestr and find out there - the old fashioned way, from the girl in the window.

The same tax in the Moscow region

Having analyzed the situation with the updated tax using the example of an apartment in Moscow, we move to the Moscow region - to the apartments, houses and dachas there.

“According to generalized data from the Moscow Region BTI, the average tax for a one-room apartment (30 sq. m) in the Moscow region in 2016 will be 350 rubles, for a two-room apartment (50 sq. m.) 1,100 rubles, for a three-room apartment (70 sq. m.) - 1,760 rub. Owners of residential buildings with an area of ​​200 sq. “We will need to pay approximately 10,800 rubles.” - such data was given at the recent Gaidar forum general manager MOBTI Vladislav Murashov.

As for the apartment, you can trust it. But the amount of house tax indicated by Murashov is still very approximate.

The apartments are all in standard buildings. They may differ in price only because of the location: a better area or a worse one, closer to the station or further away. And private houses are all different: from different materials, different years of construction. To estimate their value only by area is, to put it mildly, unfair, and people, of course, will not agree with such an assessment.

In the Moscow region they quickly realized this. In 2012, the first state assessment was carried out there, in which the appraisers did not particularly go into such details as the material of the walls and the degree of wear. But in 2015 - even before the law on levying tax on cadastral value came into force - a new assessment was carried out, clarifying it. It was carried out by the regional BTI, since it has archives in which at least you can see when a particular house was built and from what: logs or bricks.

As a result of “updating and supplementing” the 2012 data, many buildings were radically revalued.

For example, in an old hut (Kolomensky district, Gorodets village, 22 sq. m.) in 2012, a square meter was valued at 24 thousand 98 rubles. Now, after revaluation in 2015, its square meter costs 4,940 rubles. It became almost five times cheaper.

And vice versa, a wonderful cottage (Balashikha, 455 sq. m.): in 2012, one square meter was estimated at 4,278 rubles, and in 2015 its price rose to 56,782 rubles. The price has risen 12 times.

Such careful preparation of the Moscow region authorities for the introduction of a new tax cannot but rejoice. But it still does not remove all questions and disagreements.

Firstly, the revaluation was carried out in 2015. Therefore, we will pay taxes according to its latest data only for 2016 - according to payments that will arrive in 2017. And now - in the spring of 2016 - we will receive payments for 2015. And there will be taxes according to the old cadastral valuation, which is ours important features didn't take it into account. So this year the amounts billed may be the most staggering yet.

Secondly, the revaluation was carried out based on the archives, and not so that an appraiser came to every house near Moscow and saw everything with his own eyes. Therefore, something was overestimated, and something was missed.

You can find out which category your dacha falls into on the same Rosreestr website. For example, I was lucky: my house in the Solnechnogorsk district in 2013 was valued at 790 thousand 687 rubles, and in 2015 - at 349 thousand 194 rubles.

Although, to be honest, 349 thousand is a lot for him, since he doesn’t actually exist, we took him apart a few years ago. But this is my own fault. It was necessary to write a statement to Rosreestr long ago to have it removed from the cadastral register.

By the way, keep in mind: all dismantled barn houses, if they had more than 50 square meters. m of area and they were on the cadastral register, they must be removed from the register - otherwise you will have to pay a significant tax for them.

How to fix cadastral valuation

In the Moscow region, the excess of the cadastral value over the market value most often occurs when the type of permitted use is incorrectly determined.

Most common mistake- inaccurate assignment to a specific type of use, or an error in assignment to a group, or an error in the area of ​​the object. For example, you received a tax on a garage of 200 square meters. m, although its actual area is 20 square meters. m., and it is indicated that this is not a garage, but a separate house.

In order to correct such an obvious, obvious, blatant error, it is recommended to contact the Ministry of Transport and Property on the website portal.

Within 30 days, the Ministry of Regional Property recalculates the cadastral value and sends new information to Cadastral Chamber for inclusion in State cadastre real estate. Correction of such errors is carried out free of charge for the taxpayer.

If the Ministry of Transport and Property does not agree that your property is valued incorrectly, you can try to challenge the cadastral value in two ways provided for by federal law: in a special commission for challenging and in court.

Commissions have been created and function under each department of Rosreestr.

To contact the commission, you need to fill out an application for revision of the cadastral value (an approximate form is available on the Rosreestr website)

Along with the application, you must submit to the commission: a certificate of the cadastral value of the property (must be obtained from the branch of the Federal State Budgetary Institution "FKP Rosreestr") and notarized copies of the certificate of ownership.

If you undertook this because the appraisal was carried out based on unreliable information - instead of your house, for example, they appraised another one, at a different address and a different area (this also happens) - then you must bring documents confirming the unreliability of the information used when assessing. Some documentary evidence that your house is not what is appraised.

If you think that your house (or apartment) is overvalued and you want it to have a cadastral value set equal to the market value, you need to submit to the commission an appraiser’s report and a positive expert opinion self-regulatory organization of appraisers (SRO).

Price issue

The same procedure applies in Moscow. The cadastral valuation of real estate is challenged through a special commission and through the courts.

If, for example, I still want to challenge the value of my apartment at 16 million and lower it to 11 million, I need to call an appraiser and pay him (for the cheapest apartment appraisers now charge about 3.5 thousand, but for mine, for sure, twice as much) and get a report from him. Then I have to submit this report for examination to the SRO, so that they can issue a document confirming that the appraiser correctly valued the apartment.

By the way, judging by the tariffs of the Russian Society of Appraisers, paper from SRO is more expensive than the appraiser himself.

An examination of an apartment assessment report costs 10 thousand rubles.

Expertise of the assessment report for a house with a total area of ​​up to 300 square meters. meters - 45 thousand rubles.

Examination of the assessment report land plot In general, it is prohibitively expensive, so it is recommended that neighbors get together and evaluate at least 50 plots at once. For an examination of 50 reports, you will have to pay 90 thousand rubles.

In general, you will have to spend a lot of money and time challenging it. But it’s not a fact that in the end I will get the desired result.

The revaluation was carried out in 2015, and then prices for apartments were higher. The commission will show me advertisements for the sale of apartments at the beginning of 2015, and approximately the same 16 million will appear there as they offered me. After which I will wipe away my tears and snot, roll up my expensive examinations and go to wait for the next revaluation of the cadastral value, which, God willing, will decrease.

By the way, revaluation of real estate is carried out no more than once every three years and no less than once every five years - everywhere except Moscow, St. Petersburg and Sevastopol. In these cities, revaluation by decision of local authorities can be carried out every two years.

You can contact the commission within 6 months from the date the results of the cadastral value are entered into the State Real Estate Cadastre. This means that payments that will arrive in 2016 cannot be challenged, because they are based on an assessment from 2013, the results of which have been entered much more than six months ago.

The big question is whether it is possible to challenge the cadastral value established in 2015. Theoretically, there is still time for this. But the payments have not yet arrived, so now none of the citizens, with rare exceptions, know either their tax, or the cadastral value of their housing, and do not even imagine the enormity of the “hit” awaiting them.

By the way, competent sources claim that, contrary to custom, payments for apartments, garages, and dachas this year will be sent out not in the spring, but in the fall - after the September elections to the Duma - so as not to irritate citizens on the eve of such an important event. Well, by autumn, as you understand, not only six months will have expired, but all ten.

P.S. Don't lose your strength, godfather.

The conclusion from this long and confusing article is very simple. The native state tried to make sure that citizens could not challenge the state cadastral valuation of their home. The mechanism for this has been created, it exists. But most likely it won't work.

The owners of private houses in the Dmitrovsky district, who registered them in the cadastral register in 2012, have already been able to verify this. They actually made a magical story.

At this time, the first state assessment of the cadastral value of capital construction projects was underway. Therefore, new objects were no longer assigned an inventory value (low), but were immediately assessed according to the cadastral value (high).

However, until 2014, the tax continued to be levied on the inventory value (low), and not on the cadastral value (high). And it was charged at the rate of 2%. And 0.2% is taken from the cadastral value.

But since these new houses no longer had an inventory value, they were charged a tax on the only value that they had - the cadastral value. At the same time, it was charged at a rate of 2% - as with a low inventory, and not 0.2% - as with a high cadastral one.

And the tax, naturally, turned out to be insane. Tens of thousands of rubles.

An employee of our editorial office, for example, got into such trouble. “My sister and I have almost identical houses. Area - about 150 sq. m, from the same materials. But she built it earlier, and I registered my house in mid-2012. So for 2013, she was charged 857 rubles in tax, and I was charged 25 thousand.”

It has not been possible to challenge the absurd amount for the second year, despite the fact that all necessary documents, applications have been submitted and examinations have been paid for. Although it is completely clear that the amount is absurd and there is a clear “jamb” of government agencies behind it. But, as practice shows, it is easier to fly into space than to force government agencies to fix their problem.

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