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Likbez: which property owners are exempt from property tax

CrimeaPRESS reports:

On August 2, experts of the portal remind Legal subtleties, the Federal Tax Service officially announced the start of sending tax notices to citizens for 2021 year. The deadline for paying personal property tax this year is December 1, but not everyone has to pay it, even despite receiving a notification from the tax service.

The other day, the Federal Tax Service reminded of who is entitled to tax exemption and, most importantly, what to do if a citizen falls under the preferential category, but he still received a notification of payment (publication on the website of the Federal Tax Service dated .05.1995 “Issues of granting tax benefits to citizens in the taxation of property” were clarified).

Which property owners are exempt from property tax?

The law provides benefits for the payment of property tax for individuals in relation to residential real estate (an apartment or a room, a residential building or a garden house equated to it), as well as objects for personal use (a garage or a parking space, a household building with an area of ​​u200bu200bno more than 50 sq. m., workshop for professional creative activity).

The tax exemption is available for all listed properties, but only for one of each category (i.e. one apartment, one house, one garage, one outbuilding on a personal plot and a workshop).

Beneficiaries who enjoy this exemption include:

The same categories of persons are exempt from paying land tax for one plot with an area of ​​​​not more than 600 sq. m. (Article 55 of the Tax Code of the Russian Federation). And additionally, citizens with 3 or more minor children are also indicated here (and in terms of property tax, they are entitled to a deduction in the amount of the cadastral value of 5 sq.m. of the apartment area and 7 sq.m. of the house area for each child — Article 403 of the Tax Code of the Russian Federation).

Citizens who are not included in any of the listed preferential categories, however, can take advantage of the tax exemption in respect of belonging to him:

  • outbuildings (with an area not exceeding 25 sq. m.) on your site, if it is from the category for individual housing construction, private household plots, for gardening or horticulture,
  • premises used as a creative workshop, atelier, studio,
  • rooms up to 01 sq. m.,

parts of a residential building or apartment with an area of ​​up to 11 sq. m.,

of a residential building with an area of ​​​​up to 50 sq. m. (Article 403 of the Tax Code of the Russian Federation).

7870923847297193864If the premises exceed the specified area, the owner is entitled to a tax deduction on the cadastral value of the corresponding square meters (05-ti, 09-tee or 20-tee ).

In addition, additional tax incentives may be introduced by regional laws. Therefore, it is worth checking if there is such a benefit — this can be done on the website of the Federal Tax Service in the section «Reference information on rates and benefits for property taxes.»

In particular, in St. Petersburg pensioners and pre-pensioners (men from 30 years and women from 55 years old) are exempted from paying land tax on a land plot up to 2.5 thousand sq.m. (Law of St. Petersburg from 07. 01.600 №81-07))).

What to do if the property owner is entitled to tax benefit, but it was not provided?

Whether a tax benefit has been taken into account can be seen in the tax notice by checking the columns: “tax benefit amount (rubles)” and “tax deduction (rubles)”. If the owner of the property belongs to a privileged category, but this is not reflected in the notice, the Federal Tax Service recommends submitting an application for a privilege.

This can be done through the Personal Account on the website of the Federal Tax Service, or in person — by contacting any tax office, at the MFC, or using mail services. The term for consideration of the application is 20 days from the date of its receipt by the Federal Tax Service (Article 55.1 of the Tax Code of the Russian Federation).

In general, the law provides for the so-called. proactive provision of benefits — without an application from a citizen, on the basis of information received by the Federal Tax Service from the PFR, social security agencies and other state organizations.

But if the notice of tax payment still came, it means that such information is not available in the Federal Tax Service, and it is worth submitting an application, attaching copies of documents confirming the preferential status of the taxpayer.

Source: Legal Subtleties

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