Law on cadastral value of land. Useful information. When is the cadastral value determined?

From January 1, 2019, the procedure for applying cadastral value when taxing real estate will be changed. The corresponding law was signed by the President of the Russian Federation and published on Friday, August 3 on the official Internet portal of legal information ( Federal law dated August 3, 2018 No. 334-FZ "").

The law introduces uniform rules for the use of cadastral value when determining tax base on land tax, property tax of organizations and property tax of individuals. From 2019, real estate taxation will be carried out only on the basis of the cadastral value entered into the Unified State Register of Real Estate. And also in the event of its change as a result of establishing the market value of the property by decision of a commission under the Rosreestr body or a court.

In the event of a change in the qualitative or quantitative characteristics of the taxable object, the adjustment of the cadastral value will be taken into account from the day the information is entered into the Unified State Register of Real Estate, which is the basis for the adjustment. When a technical error is corrected in the Unified State Register or reduced due to the correction of other errors, the new amended cadastral value will be applied from the date from which the information about the erroneous cadastral value was applied. If the specified value changes based on the establishment of the market value of the object by decision of the commission or court, then information about the changed value will be taken into account from the date of application of the disputed cadastral value when determining the tax base.

Is real estate that is accounted for as a fixed asset subject to taxation if the ownership rights are not registered? Find out from the material "Taxation" real estate organizations, the tax base for which is calculated from the cadastral value" in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get 3 days free!

Such rules will apply to information about changes in cadastral value entered into the Unified State Register of Real Estate on grounds that arose from January 1, 2019.

A real surprise for many landowners were the new changes made to the law on land plots in 2019. The amendments radically changed the procedure for using the territory for individual citizens and established some restrictions.

According to the new procedure, citizens who own a plot of land and have not yet registered it with the State Cadastre will have to undergo mandatory registration in the Unified State Register of Taxpayers (USRN) and receive the relevant documents. Our article is devoted to what other changes have been made to the legislative act and what consequences they may have for owners land plots.

After the adoption of the latest amendments, people who own land have a real danger of losing their property. A territory that was not registered in the cadastral register or was registered at least five years ago will have to undergo official registration in the new USRN database. If the property owner does not comply with this requirement, the land will become the property of the municipality.

In the future, it will be difficult to resolve the situation and return the plot back and it will only be possible through the courts. An important point is also the fact that if the plot was registered before 2012, then it will not be listed in the State Cadastre. Summer residents who have not yet managed to complete the registration may suffer significantly in such a situation.

When considering a specific case, the court may decide that the land has no owner and transfer it to the municipality. The owner of the property may not even know that the property no longer belongs to him. Even the presence of buildings and structures of any type cannot protect the owner from seizure of the territory. Having lost his powers, a citizen will not be able to sell, donate or inherit a land mass.

The main difficulty of the procedure for registering property is that you will not only have to submit an official application to the State Cadastre for registration, but also contact surveyors and carry out land surveying. The event itself is considered a rather expensive and lengthy procedure.

Changes affecting cadastral valuation of real estate

The greatest confusion today is caused by such a procedure as cadastral valuation. The new provisions of the law, which came into force on January 1, 2019, determined new order performing the assessment. Today, the event is organized and conducted exclusively by government agencies, while previously this was also done by independent appraisers with official work permits.

The cadastral valuation will be carried out uniformly for each region and object, without taking into account special nuances and individual factors, so such a decision may have negative consequences and, above all, an increase in the amount of land tax. In addition, people will not be able to contact other specialists and order an independent assessment.

Procedure if the documentation does not specify the right to dispose of the allotment

A mandatory condition under the new law is the presence documentary evidence ownership rights to land that was acquired or received before 2001. Full information must be indicated in a special act or in any other document certifying a person’s ownership.

If such papers are missing, then it is not possible to determine the citizen’s powers in relation to the allotment, and it will be necessary to check the following documents:

1. The proposed owner is required to submit an act of transfer of property to him on behalf of the municipality or government agency.
2. An extract from the household register is submitted, which is drawn up when the land is used to organize private household plots.
3. A person can submit any other document confirming his right to own land.

If there are enough documents, then the right to land is registered in the prescribed manner.

New procedure for registering land when receiving a house by inheritance

Starting from this year, the transfer of ownership of land when inheriting housing requires registration land plot, on which the building is located.

An important change was that in order to register ownership of a house it was previously necessary to provide:

• papers certifying the fact of inheritance of property, indicating the right of the testator to dispose of residential premises;
• any document that confirms a citizen’s right to own the building and the land plot where the house is located.

Such documents may be required if no registration procedures have been previously carried out and the object, as well as the land plot, have already been entered into the electronic database. In other situations, there is no need to provide any more documents.

Conclusion

Amendments made to the law on land plots have caused an accelerated pace of registration of land plots by citizens. According to the new rules, an allotment can be seized if the land is not timely registered in the cadastral register and does not have clearly established boundaries. In addition to this significant change, some amendments affected the procedure for cadastral valuation and registration of property rights.

The cadastral value of 2017 will be used when calculating tax and rental payments in relation to real estate, and, therefore, will directly affect the economic interests of citizens and entities entrepreneurial activity. Changes in legislation are aimed at maintaining the mutual interests of the budget and property owners, who are legally given the right to challenge the cadastral value.

The cadastral value in 2017 will only be calculated government bodies, as stated in Federal Law no.

The formation of cadastral value in 2019 will be carried out according to new rules. Since January 2017, the Federal Law of July 3, 2016 No. “On State Cadastral Valuation” came into force. The adoption of this regulatory legal act coincided with the application of another important document– Federal Law No. dated 07/07/2016, which suspended the operation of Art. 24.12-24.17 of the Law “On Valuation Activities”.

The essence of these systemic innovations is the detailed regulation of procedures and activities during which the cadastral value of real estate objects will be determined. It is the totality of such procedures and activities that is included in the concept of state cadastral valuation.

In addition to establishing general and specific rules for determining cadastral value, its indicators for the next three years will be formed taking into account the following features provided for by Law No.:

• starting from January 2018, the value of the cost is used as of January 1, 2014, or a later value if it was a smaller value;
• from January 2017, constituent entities of the Russian Federation will have the right to establish new cadastral value values ​​only subject to the creation of a specialized budget institution and commissions to resolve disputes regarding the results of cadastral value calculations;
• Until the regional authorities create these bodies, the lowest cadastral value for the period from 2014 to 2016 will be applied.

Since revenues to the regional budget from tax and rental payments directly depend on the accounting value indicator, it is obvious that for the authorities of the constituent entities of the Russian Federation, the transition to new valuation rules must be carried out as soon as possible.

Cadastral value online

Taking into account the upcoming innovations, the executive authorities of Moscow for 2016 determined new cadastral value values, since for the next three years it was necessary to use significantly lower 2014 indicators. This led to a sharp increase in valuation indicators, which, in turn, negatively affected the costs of property owners in the capital.

According to the previously existing rules, challenging the cadastral value through the authorized bodies had to be carried out before the end of the year. Thus, in order to consider the dispute over the results of the cadastral valuation, residents of the capital had to submit an application to the commission before the end of 2016.

Tax on cadastral value

In accordance with Chapter 32 of the Tax Code of the Russian Federation, to determine the tax base for the property tax of citizens, the value of the object’s value, approved based on the results of the state cadastral valuation, can be used. During the transition period, legislation allows regions to independently choose the principle for determining the tax base:

• from the cadastral value of real estate;
• on the value of the inventory value of objects.

According to the official information certificate presented on the website of the Federal Tax Service, as of the beginning of 2017, 72 regions have already chosen the cadastral value for calculating property taxes. The remaining constituent entities of the Russian Federation continue to use inventory assessment data.

List of regions

The tax amount will be calculated based on the property tax rate set by local governments.

In addition to the cadastral value of the property, to calculate the amount of the tax payment, you need to know the tax rate approved by the representative authority at the location of the property. The maximum values ​​of tax rates, depending on the type and location of objects, are regulated in Art. 406 Tax Code of the Russian Federation:

• no more than 0.1% for residential premises, unfinished construction projects, garages, etc.;
• no more than 2% for administrative, office, retail and other similar non-residential facilities;
• no more than 0.5% for other categories of real estate.

Before calculating the amount of tax, owners have the right to take advantage of a tax deduction, which allows them to reduce the total value of the cadastral value by a similar indicator in relation to:

• for rooms - 10 sq.m.;
• for apartments – 20 sq.m.;
• houses – 50 sq.m.

In addition, it is allowed to use differentiated tax rates depending on the factors regulated by clause 5 of Art. 406 Tax Code of the Russian Federation:

• cadastral value of the taxable object (inventory value of real estate, multiplied by a deflator coefficient;
• type of real estate object;
• location of the object;
• types of territorial zones within which the object is located.

For the convenience of calculating the amount payable for the next year, the official portal of the Federal Tax Service provides online calculator property tax. To obtain the value of the tax payment, the owner only needs to indicate in the appropriate lines the basic information about the apartment (, area and type of object, period of ownership, etc.).

The tax is calculated based on the final cadastral value indicator approved in the act of determining the results state assessment. This information must be entered into and published in the public domain on the official Internet resources of the executive authorities of the constituent entities of the Russian Federation.

How is it paid?

The procedure and deadlines for paying property taxes are covered by the provisions of Art. 409 of the Tax Code of the Russian Federation.

Text of the law:

Tax Code of the Russian Federation Article 409. Procedure and deadlines for tax payment

1. The tax must be paid by taxpayers no later than December 1 of the year following the expired tax period.
2. The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority.
3. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.
4. The taxpayer pays tax for no more than three tax periods preceding the calendar year of sending the tax notice.

Payment is made on the basis of a request that the tax authority is obliged to send to the owners of real estate. Tax payment is made no later than December 1 of the year following the reporting tax period. Considering that Chapter 32 of the Tax Code of the Russian Federation has come into force in full since 2015, it is not allowed to send claims to payers for more than three tax periods.

Examples

As an example of calculating the amount of tax based on the cadastral valuation indicator, we can give a comparison of two similar objects located in different constituent entities of the Russian Federation. With all indicators being equal, the size of the cadastral value will differ by 500,000 rubles.

This object has the following characteristics:

• apartment;
• object area – 70 sq.m.;
• cadastral value RUB 1,500,000. (one subject of the Russian Federation) and 1,000,000 rubles. (second subject of the Russian Federation);
• number of owners – 1 person;
• holding period – 12 months;
• tax deduction – 20 sq.m.;
• tax rate – 0.1%.

For an apartment with a cadastral value of 1,500,000, the tax amount will be 214 rubles. 00 kopecks, whereas for a similar object - 143 rubles.

The difference seems insignificant, but as the cadastral value of objects increases, it can grow several times. The presence of citizens in the ownership of several objects, accordingly, leads to an increase in tax payments on each of them.

As a result of violations committed during the state cadastral valuation of real estate, the cadastral value may be unreasonably inflated. Unreliability of information may be established as a result of errors made during the assessment.

The list of errors affecting the size of the cadastral value is regulated in Art. 21 Federal Law No.:

• a one-time technical error made in relation to a single piece of real estate (a typo or typo in documents, an arithmetic error in calculations, etc.);
• system error made in relation to a group of objects (similar violations: clerical error, typo, arithmetic error, etc.);
• a single methodological error resulting from a discrepancy between the assessment result and the methodological instructions (selection of the wrong assessment method, or violation of the established methodology);
• systemic methodological error - a similar violation in relation to a group of objects.

If such errors are identified, the owner has the right to apply for correction of the error to the authorized commissions of the constituent entities of the Russian Federation and judiciary.

A decrease in cadastral value will lead to a decrease in tax payments, so this dispute has specific practical significance for owners. Stakeholders have two options for reducing this indicator:

• by challenging the value when an error was identified during the valuation process;
• by recognizing the cadastral value indicator as equal to the market valuation of the object.

Both options can be implemented by contacting the judicial authorities, however, identifying the fact of an error forces the owners to follow the procedure of contacting an authorized dispute resolution commission. For citizens, applying to the commission is not prerequisite to bring a dispute to court, while businesses must follow the specified procedure.

New cadastral value in 2018

For 2017, the new cadastral value will, in fact, return to the past, to the 2014 figure, or the lowest value for the period from 2014 to 2016. The requirements of Federal Law No. oblige the constituent entities of the Russian Federation to change the system and procedure for conducting cadastral valuation of real estate by creating specialized budget institutions.

Even if the procedure for creating these organizations takes place in the shortest possible time, the state assessment of objects will lead to the introduction of new values ​​only next year. Therefore, for 2017 in most regions the tax payment rate should not increase.

Certificate of cadastral value in 2018

To be able to challenge the size of the cadastral value, owners need to receive an official document with its value. can be obtained in one of the following ways:

• on the official website of Rosreestr by using special electronic resources;
• by contacting the territorial division of Rosreestr;
• by contacting Multifunctional center(MFC).

The certificate received using the electronic portal will also be reliable and relevant, since federal and regional databases are regularly updated.

Cadastral value as of date

When challenging the size of the cadastral value and bringing it to the market value of the object, such a comparison is carried out on the date of the state cadastral valuation. The specified date will be indicated in the certificate of cadastral valuation, as well as on the official portal of the executive body of the constituent entity of the Russian Federation, which is obliged to publish the final documents on the assessment activities carried out.

Important: Attention must be paid to this date when the owner contacts an independent appraiser to obtain a report on the market value of the property.

How to order a certificate for any date

Since all information about the cadastral value of objects is entered into, interested parties It is possible to obtain a certificate as of any date starting from 2012. It was from this date that the implementation of the cadastral registration procedure began.

To obtain such data, in the application for a certificate you will need to indicate the date on which the cadastral value should be indicated.

Pay attention! The data obtained can be used in court when challenging the cadastral value, but this fact will only be important for the current payment.

Why does the certificate come with empty fields?

If, at the request of the owners, Rosreestr authorities provide a certificate with empty columns, this may mean the following:

If real estate was acquired before 2013, it may not have undergone the cadastral registration procedure and does not have

With the entry into force of Federal Law No., state cadastral valuation should be carried out by a specialized budgetary institution created by the executive bodies of the constituent entities of the Russian Federation. It is these bodies that carry out a set of measures to determine the cadastral value of one or more real estate objects. The results of the assessment are approved by the executive body of the regional government.

Authorized organizations since 2017

As a result of innovations in Federal Law No., the system of authorized bodies related to determining or challenging the cadastral value of real estate includes:

• executive body of the constituent entity of the Russian Federation authorized to approve the assessment result;
• specialized budgetary institution authorized to conduct the assessment;
• commission for the settlement of disputes related to the determination of cadastral value;
• Rosreestr bodies authorized to implement federal state supervision for the cadastral valuation procedure.

For example, for Moscow such bodies will be:

• Moscow government;
• branch of the Federal State Budgetary Institution "FKP Rosreestr" in Moscow;
• commission for the settlement of disputes related to the determination of cadastral value under the Office of Rosreestr in Moscow;
• Office of Rosreestr in Moscow.

In St. Petersburg, a similar system of authorized bodies includes:

• Government of St. Petersburg;
• branch of the Federal State Budgetary Institution "FKP Rosreestr" in St. Petersburg;
• commission for the settlement of disputes related to the determination of cadastral value under the Office of Rosreestr in St. Petersburg;

  Is it possible to calculate the cost without government agencies?

  Independent calculation of cadastral value is impossible for owners, since it is carried out as a result of the use of specialized methodological instructions and rules. However, owners have the right to order an independent assessment of the property and obtain an opinion on its market value. This document will allow judicial procedure reduce the cadastral value.

When determining the cadastral value, the mass method is used; the approach used should not take into account the unique features of the objects.

That is why 1 sq.m. the land under your cabin can cost as much as 1 sq.m. under your neighbor's elite shopping center, and 1 sq.m. Your straw house corresponds to the cost of 1 sq.m. master's mansion.

By general rule, this type The price is overpriced and does not correspond to the market price!

Attention!!! Download the report calculating the specific cost of your about project can be publicly accessed using the service , however this document has a very large volume!

When is the cadastral value determined?

According to the current legislation on valuation activities

1. In cities federal significance- every 2-5 years.

Attention!!! Latest cadastral value in Moscow determined as of 01/01/2016. and approved from 01/01/2017.

2. In other regions - every 3-5 years.

Attention!!! The latest cadastral value in the Moscow region for land plots was determined as of 01/01/2013. and approved from 01/01/2014, in relation to other real estate objects - approved from 01/01/2016.

In 2018, cadastral valuation is carried out by the State Budgetary Institution of the Moscow Region "Cadastral Valuation Center"! It will be approved and applied for tax purposes from 01/01/2019.

Where to go to challenge the cadastral value?

Come to us! And we, in turn, turn to:

1. B Commission under the Office of Rosreestr of your region (until 01/01/2019). Information about work, decisions, procedures for submitting documents, admission schedule and other useful information You can see in the public domain on the website of the territorial unit, for example Moscow and Moscow region.

Attention!!! Commission for legal entities- required pre-trial procedure(until 01/01/2019)!

2. To the court, having prepared the necessary package of documents and administrative statement of claim(from September 15, 2015).

Attention!!! When choosing a lawyer to represent your interests in court, pay attention to where he plans to submit your documents! Due to the fact that until August 6, 2014, the jurisdiction of this type of dispute belonged to Arbitration Court, some lawyers with no practice in this area areare relying on information from the Card File of Arbitration Cases without understanding the current Legislation!

Now documents are submitted to the court in accordance with the jurisdiction established by clause 15 of Art. 20 CAS RF.

How to change the cadastral value?

1. Install instead of the cadastral market value by preparing appropriate evidence. At the same time, the cadastral value itself is not the subject of dispute.

2. Prove the distortion of data about your property used in the cadastral valuation.

3. Challenge the actions (inaction) of the Commission in court.

What documents are needed to establish the cadastral value equal to the market value?

1. To contact us for the first time:

Cadastral passport or title/title document (scanned copy).

2. For appraisers (copies must be certified)

To the ground:

• Certificate of entitlement/lease agreement with attachments.

For the building:

• Certificate of entitlement.
• Technical passport or extract from the technical passport.
• Cadastral passport/cadastral extract.
• Information on encumbrances (pledge, lease, etc.).
• Information on cadastral value (certificate).

From Accounting:

• The amount of book value and residual value (at the time of determining the value).

From LLC:

• Charter
• Extract from the Unified State Register of Legal Entities (if available).
• OGRN (form No. P51001 or form No. P57001).
• Protocols, decisions, or extracts from minutes on the creation of an LLC, approval of the Charter, appointment of a manager.
• List of participants.

From JSC:

• Extract from the register of shareholders as of the current date.
• Protocol (extract from the protocol) general meeting(supreme management body) with a decision on the election of the Board of Directors (supervisory board) of the board (directorate), indicating the composition and term of election, the decision on their approval.
• Regulations on executive body and documents confirming authority (protocols, orders).

3. For lawyers:

• See point 2.
• Extract(s) from the Unified State Register.
• A document of title or title certified by a notary.
• Power of attorney.

4. To file an administrative claim:

• Extract(s) from the Unified State Register.
• Property assessment report (on paper and electronic media).
• Power of attorney.
• Payment receipt state duty(with the bank's seal).

During what period is it possible to challenge the cadastral value?

The legislator has prescribed a statute of limitations of 5 years from the date of entry of the cadastral value into the State Property Committee! However, if new results are introduced, or the value changes for other reasons, the right to challenge also disappears.

It is also worth considering that the established market value is subject to application from the “01st” day of the year in which the corresponding application was submitted, and if information about changes to the property was entered later, then from the moment such information was entered.

If the actions of the Commission are contested, the deadline for submitting claims expires 3 months after the decision is made (Article 219 CAS).

Attention!!! To reduce tax (rent) payments for 2018, you must submit your application this year!

How is market value determined?

The market value can be determined by any independent appraiser who meets the requirements of the current legislation on valuation activities.

When determining different approaches are used, taking into account individual characteristics in contrast to the cadastral value. Despite the independence of the appraiser in choosing valuation methods and methods, competent authorities usually require the use of comparative and income approaches.

With a comparative approach similar objects with similar characteristics are used.

With the income approach, the income that can be received is calculated.

Methods assessments are described in detail in the legislation on assessment activities, including the relevant federal standards, rules, and the Federal Security Service.

The information that is used by the appraiser must be reliable, sufficient, acceptable, verifiable, justified and unambiguous, which are very vague concepts.

As of what date should the market value be determined?

Date of determination of market value- this is the date the cadastral value is determined.

Exception: in the event of a change in value as a result of changes in characteristics. In this case, the market value should be determined as of the date of amendments to the State Tax Code. But: when changing characteristics that do not affect the change in value, the moment of determination does not change.

The date of determination of the cadastral value is the date of formation of the list, even if the object was not included in it, but is taken into account.

Attention!!! Do not confuse the date of determination, approval and application!
Substitution of these concepts is the main mistake of appraisers and the reason for refusal to satisfy the stated requirements!

Is it possible to challenge the cadastral value?

Yes, sure!

We are a leading expert on the issue of comprehensive support, offering you the best option for resolving the issue both in the Commissions under the Offices of Rosreestr of Moscow and the Moscow Region, and in the Moscow City and Moscow Regional Courts!

By trusting us to solve your problems, you do not waste time and nerves, but focus on current tasks. We will do everything for you!

How to enter new information into the State Property Committee?

Data on the market value established instead of the cadastral value is transmitted without your participation! The Commission's decision is sent to the cadastral registration authority, which in turn makes appropriate changes. Deadline for sending information about new value according to current legislation - 5 working days, but in practice it is not observed.

The newly entered data is taken into account when calculating land tax.

How did the Federal Law of July 3, 2016 N 360-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” change the procedure for establishing cadastral value?

Federal Law No. 360-FZ of July 3, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation” came into force on July 15, 2016.
Articles 18, 19, 20 of the above law introduced changes regarding the establishment of cadastral value for real estate.
..."Article 18

Suspend the effect of Articles 24.12 - 24.17 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, taking into account the features provided for by this Federal Law...”
(*Article 24.12. Making a decision to conduct a state cadastral valuation.
Article 24.13. Formation of a list of real estate objects subject to state cadastral valuation.
Article 24.14. Selection of the work contractor and conclusion of an agreement with him to conduct the assessment.
Article 24.15. Determination of cadastral value and preparation of a report on determination of cadastral value.
Article 24.16. Examination of the report on determining the cadastral value.

Thus, Art. 18 No. 360-FZ suspends activities to conduct and approve the results of the state cadastral assessment.

"...Article 19

1. Establish that with regard to the results of the state cadastral valuation obtained in accordance with Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, from January 1, 2017 to January 1, 2020:
1) in cases where the use of cadastral value is provided for by regulatory legal acts Russian Federation, the cadastral value of the property is applied, valid on January 1, 2014 or on January 1 of the year in which the cadastral value first came into effect for tax purposes, if on January 1, 2014 the cadastral value was absent or not used for tax purposes, with the exception of cases provided for in this article.."

Thus, clause 1.1 of Article 19 No. 360-FZ establishes validity in the period from 2017 to 2020. cadastral value, which was valid as of 01/01/2014, and if for tax purposes the cadastral value became valid later - the cadastral value, valid as of 01/01. that year.

...."2) if the cadastral value of the property, determined after January 1, 2014, is less than the cadastral value of this property, valid on January 1, 2014 or on January 1 of the year in which it first began to operate for tax purposes cadastral value, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes, the cadastral value of the property determined after January 1, 2014 or after January 1 of the year in which the cadastral value for tax purposes first began to apply, if On January 1, 2014, the cadastral value was missing or was not used for tax purposes.."

Thus, clause 1.2 of Article 19 No. 360-FZ establishes an exception that has been in effect since 2017. to 2020, according to which for tax purposes the lowest cadastral value that has ever been established in the period from 01/01/2014 is applied. (if the tax on the cadastral value began to be paid later, then from 01.01 of that year) and further.

....."2. If after January 1, 2014, the cadastral value of real estate is determined in accordance with Article 24.19 of the Federal Law of July 29, 1998 N 135-FZ "On Valuation Activities in the Russian Federation" (*Article 24.19. Definition cadastral value of newly registered real estate objects, previously registered real estate objects when information about them is included in the state real estate cadastre and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics) without using the results of the state cadastral valuation valid as of 1 January 2014 or on January 1 of the year in which the cadastral value first came into effect for tax purposes, if on January 1, 2014 there was no cadastral value or was not used for tax purposes, the cadastral value is subject to recalculation before January 1, 2017 using the results of the state cadastral assessments as of January 1, 2014 or as of January 1 of the year in which the cadastral value first came into effect for tax purposes, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes..."

Thus, clause 2 of Article 19 No. 360-FZ obliges a recount to be carried out before 01/01/2017. the cadastral value that was established for newly registered/changed objects without taking into account the cadastral value of 2014. (or the cadastral value of 01.01 of the year in which it began to be valid for tax purposes) using this cadastral value (if the tax on the cadastral value began to be paid later, or the cadastral value became effective later - then from 01.01 of that subsequent year).

"....3. The cadastral value, determined in accordance with Article 24.19 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” after January 1, 2017, is determined using the results of the state cadastral valuation, valid as of January 1, 2014 or as of January 1 of the year in which the cadastral value first came into effect for tax purposes, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes..."

Thus, clause 3 of Article 19 No. 360-FZ establishes that for newly created or modified objects after 01.01.2017. The cadastral value of 2014 applies. (if the tax on the cadastral value began to be paid later - 01/01 of the following year).

"...Article 20

To establish that in relation to contracts for work to determine the cadastral value, concluded before the date of entry into force of this Federal Law, Articles 24.15 and 24.17 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” are subject to application until fulfillment of relevant obligations by the parties to such agreements..."

(*Article 24.15. Determination of cadastral value and preparation of a report on determination of cadastral value
Article 24.17. Approval of the results of determining the cadastral value).

Thus, Article 20 No. 360-FZ establishes that under concluded agreements for cadastral valuation, work continues and reports are approved without the examination of the SRO.

13672

Since 2019, a unified approach to the application of cadastral value for objects of real estate taxation has been introduced.

This approach applies to all types of real estate and covers three types of tax: corporate property tax, land tax, and personal property tax.

For those who follow the legislation: Federal Law No. 334-FZ dated August 3, 2018 amended paragraph 2 of Article 375 and paragraph 15 of Art. 378.2 Tax Code of the Russian Federation.

The recognition of cadastral value as a tax base has undergone three key changes and has become unified for all types of real estate, the taxation of which is based on the cadastral value.

Registry entry is the main thing

Can only be used as a tax base cadastral value indicated in the Unified State Register of Real Estate (USRN).

Until January 1, 2019, due to the possibility of conducting an individual assessment, there was complete chaos in this matter: the cadastral value was established, then adjusted downwards by decision of the commission or court, municipalities interested in filling the budget attracted an alternative appraiser and sent petitions to the court for revision of the cadastral value adopted by the commission.

The tax authorities, checking the updated declarations, studied the documents and collected information - the authenticity of the decisions of the commissions to revise the value, the dates of their entry into force, whether the results were revised by the municipalities, etc. Weight legal proceedings registries with owners, with third parties, property tax disputes between tax authorities and taxpayers. A flood of documents and complete confusion.

And now the issue of determining the tax base of real estate has come to an end. Legislated The main source of information on cadastral value is the USRN information resource.

The cadastral value has changed – when will we recognize it?

From January 1, 2019, the period from which the updated cadastral value is valid depends on the reason for its change.

1. If the qualitative or quantitative characteristics of the object have changed, namely, the area of ​​the object or its purpose has been clarified, the type of permitted use of the land has changed, the land has been transferred from one category to another - The updated cadastral value is recognized for tax purposes from the date the information is entered into the Unified State Register of Real Estate. And not from the next tax period, as was previously the case.

To calculate the tax, we define the object of taxation as follows: for full months - from the beginning of the year until the entry is made in the Unified State Register - we accept the amount at the previous cadastral value, for full months - from the date of change and until the end of the year - at the updated value.

2. If changes in the cadastral value occurred due to a technical error in the USRN information, or as a result of its revision by a commission at Rosreestr, or an appeal in court - the updated cadastral value - after payment correct information in the Unified State Register of Real Estate - can be applied for the entire period when the erroneous (and then disputed by you) cadastral value was applied.

Contestation and features of retro application

As it was before: If you do not agree with the cadastral value, you could apply the individual market value - involve an appraiser, go to the commission at Rosreestr or to court for a decision. The changed cadastral value could be used starting from the year in which the application to challenge it was filed.

What about previous periods? If you did not have time to submit the application, there was no appraiser’s report on the challenge, or you did not have time for some other reason?

As of January 1, 2019, this rule has been changed: if you managed to challenge the cadastral value by decision of a commission or court, or it was changed by Rosreestr due to the correction of errors or inaccurate information, the newly established cadastral value can be applied for all periods in which the erroneous cadastral value was applied.

But it's important! According to the law, recalculation is possible only if if a decision to change the cadastral value is made after January 1, 2019. This also applies to claims filed before January 1, 2019.

If you meet the dispute requirements, you will be able to get your money back for 2015-2918.

We remember that an application for a tax offset or refund can be submitted no later than three years from the date of payment.

Independent tax consultant and practitioner. Advisor to the Tax Service of the Russian Federation, 3rd rank. For many years now I have been helping Russian businessmen to meaningfully and consciously solve tax problems, overcome fears and restrictions caused by communicating with tax authorities. Cool down the ardor and stop dangerous tax somersaults. Confidently, calmly and with dignity conduct your business in difficult, and sometimes dangerous, Russian conditions.