Consider the new rules for paying property tax on cadastral value in 2019 and clarify some nuances of this issue.

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Our country's tax legislation is regularly updated and changed. Therefore, every citizen of the Russian Federation is obliged to comply with all the amendments to prevent any problems in the future.

Recent news has generated a lot of noise, including changes in property tax payment rules on cadastral value.

For some people, many factors are incomprehensible, so we try to understand all the changes in more detail with Real Estate Accounting.



Essential elements


Here are the basic issues such as:


  • Who pays this property tax;
  • Which property falls under the object of taxation;
  • Method of calculating tax amount;
  • What benefits are provided and to whom;
  • Tax payment rules;
  • Method of payment of taxes, etc.



In other words, this chapter contains all the necessary and relevant information on the subject.


How property tax is paid in cadastral value


Property taxes are paid as follows:


The responsible tax officer calculates the amount a person has to pay for his property.

If a citizen agrees to the calculation he will pay the amount provided to him. If he does not agree with the cumulative amount, he is obliged to provide the tax service with arguments for reassessment.

Let us consider in more detail how tax is calculated, what are the features of its payment and who should not pay it.


Types of real estate materials


Tax is paid on the following types of real estate:


  • Apartments in multi-storey buildings;
  • Private homes with private residential construction;
  • Separate rooms and courtyards;
  • Garage;
  • Parking lots (or parking space assigned to a specific person);
  • Incomplete real estate material;
  • Single real estate complex.



The concept of a single real estate complex is technically a certain number of buildings, as well as documents, all in the same area.


Payment Features


Property tax on cadastral value must be paid by individuals and legal entities. However, you have to take into account that these categories of payments are slightly different.


Also pay attention to the timing of this tax payment. You must not pay off the loan after December 1st. If not, you could be fined.


This tax is payable not in the dwelling place of the person who registered the property, but in the actual location of the property.



For individuals

Every person with real estate is obliged to pay taxes on his property once a year.


The cadastral estimate is the tax accrual basis for the taxpayer's consolidated state registration.


The taxing officer responsible for calculating the IN mandate will have to take into account everything that is caused by the person and the discount.


Individuals with no features of paying this tax do not exist.


For legal entities


In many cases legal entities are required to pay property tax on cadastral value:


The real estate industry is on the balance sheet;

Belongs to the immovable assets of the real estate industry.

List of "falling" items under tax:


Structures intended for business;

Buildings of administration and management complexes;

Non-residential premises used for offices and kitchens;

Office premises that are not on the Business Balance Sheet \ u200c (for example, housing provided as an office space for employees);

Real estate owned by a foreign company with no representative office in our country.