Is there a land tax benefit for pensioners? Are pensioners exempt from paying land tax? Features of benefits

Maximum bet land tax must comply with the Tax Code. In 2017 it is 0.3%. Funds paid by older people go to the local budget.

regulated by local administrations. The state is taking measures to identify land owners who do not register residential developments

. For this purpose, aerial photography is carried out. A project is currently under consideration that will tighten the requirements for taxpayers.

How often is the value of a site revalued?

Experts can evaluate the price of land no more than once every 3 years. Typically, appraisers take ready-made information that is recorded during the registration process. The cadastral value is not confidential information. To evaluate the site, you need to contact specialists who work in Rosreestr.

Land tax for pensioners in the Moscow region in 2019 In 2019, Russia will undergo a planned increase in land tax by 20%. But here we must understand that different regions

Local governments may change this rate. In the new year, the tax will be determined using a cadastral valuation.

How to determine the tariff that is applied when calculating tax Land tax for pensioners in the Moscow region depends on regulations adopted by local authorities. The tax rate is set taking into account the area in which the plot was located. The tariff can range from 0.1 to 0.3%. The Ramensky district especially distinguished itself in this regard. Local administration sets a large number of

rates that have a non-round value. Local authorities take into account the intended purpose of the land plot. The presence of a commercial benefit from the use of the land deprives the elderly person of the right to discounts when paying the fee. You can find out about current tax rates on the tax office website. All information is in the section dedicated to rates and benefits for property taxes

Tax breaks are provided to senior citizens who do not use the land for commercial purposes. The tax inspectorate refuses to issue benefits to pensioners engaged in entrepreneurial activities. Before contacting the fiscal authorities, read the list of required documents. The senior must fill out an application. It must indicate the area that is subject to taxation.

The following documents must be attached to the application:

• passport;
• pensioner's certificate;
• a certificate that an elderly person received when purchasing a plot.

How it is produced payment of land tax by pensioners in the Moscow region? Some taxpayers fail to make payments on time due to missing documentation. However, the absence of notification does not relieve a person from fulfilling his obligations. Funds from taxes go not to the federal, but to the local budget.

Municipalities provide financial support to low-income citizens. Lonely old people receive a modest pension. To ease the tax burden, local authorities provide discounts to such citizens.

What factors influence the amount of land tax

How is it calculated land tax for pensioners in the Moscow region? The fee amount is calculated taking into account benefits. As an example, we can consider the decision of the Ulyaninsk village council.

In 2017, the following rates are used for land taxation:

1. For older people using plots to grow agricultural products, the tariff is 0.3%.
2. When purchasing land to build their own dacha, owners will have to pay a tax of 0.17%
3. The rate increases to 1.5% if the owner uses the land for other purposes.

When calculating tax, individuals use the following formula: N = K x C x M / 12, where:

• K – the price of the object indicated in the document for the site;
• C – tariff rate, which is set taking into account location and category;
• M – how many months the land is owned by the pensioner.

As an example, consider the following case. The pensioner decided to buy a plot of land with an area of ​​15 acres. The cadastral price of the allotment, recorded on the Rosreestr website, amounted to 6,342,000 rubles. An elderly person uses the land to grow vegetables. Upon purchase, the cost of the plot was set at RUB 6,562,000. When calculating the fee, the regional administration uses a rate of 0.3%.

From here, we get the tax amount:

6,342,000 x 0.3% x 1 = 19,026 rubles.

When calculating the fee, you need to take into account local regulations that relate to the conditions for granting discounts. The land tax rate for residents of the Ivanteevsky district has been reduced by 2 times. The benefit is provided with certain restrictions. The area of ​​the land plot should not be more than 1,200 square meters. m.

Elderly residents of Lotoshino pay a tax rate that has been reduced by a quarter. This decision helps reduce the fiscal burden on low-income citizens. The right to benefits is granted after submitting an application. An elderly person can purchase several plots of land. In this case, he must indicate one of the land plots in the application.

What parameters need to be taken into account when calculating land tax

There are several parameters that specialists use in the tax calculation process:

• category of land owned by the pensioner;
• for what purposes is the land used;
• the place where the allotment is located;
• area of ​​the plot indicated in the passport;
• availability of benefits for the land owner.

Elderly people often ask how to calculate land tax? Benefits for pensioners in the Moscow region depend on the purpose of acquiring the site. Pensioners are payers of land tax. The peculiarity of the collection is that it is completely regulated by regional authorities. Local administration determines the categories of taxpayers who have the right to use discounts.

Tax breaks depend on the region of the Moscow region in which the pensioner purchased the plot. The Volokolamsk district administration set a tariff of 0.3%. In the Mytishchi district, owners of personal plots pay 0.15% to the local budget.

In what district of the Moscow region is it located? land plot	Taxpayer category	What benefits are provided by local administrations?
Akseno-Butyrsky district	Heroes of Russia	the municipality completely exempts people from having to pay taxes
	participants in the fighting in Chechnya	can count on a 50% discount when paying land tax
	wives of people killed during the war	The district authorities provide a discount of 1000 rubles.
Schelkovsky district (Medvezhye Ozerskoe)	Elderly people who have received the status of WWII veterans	can use the land plot for free
	disabled citizens recognized as disabled people of groups 1 and 2	the tax amount is reduced by 50%
Shchelkovsky district (Vasilievskoye)	The preferential list includes labor veterans and low-income pensioners	land tax benefit is 50%
Shatura district	Heroes of Russia and participants in the liquidation of the Chernobyl accident; people who took part in the fighting in Chechnya	may not pay for land to the local budget
	poor elderly people who have no other sources of income	pensioners can achieve a 2-fold reduction in the amount indicated in the notice

What happens if a pensioner tries to hide from the tax inspectorate the presence of a land plot that has not been registered?

Back in 2015, a law was passed that obliges older people to report the availability of land plots. Tax notices can be viewed in your personal account. Some areas have not been registered and are not registered as taxpayers.

In this case, the Federal Tax Service recommends that citizens take the initiative and contact an inspector. After this, the tax will be calculated from the moment of filing the application, and not from the moment of purchasing the site. If you try to hide important information, an elderly person may be subject to a fine of 20% of the amount owed.

Conclusion

The amount of land tax depends on the decision of local administrations. Existing tax law sets the bet limit. In 2017, tax cannot be calculated at a rate that exceeds 0.3%. Moreover, municipalities provide discounts to low-income citizens.

Didn't find the answer to your question? Ask a lawyer

Land tax is provided for in Chapter 31 of the Tax Code of the Russian Federation. It falls into the category of local mandatory payments. Its final parameters are set by municipalities.

A significant number of dacha plots are owned by older citizens. Land tax is a significant expense for retirees. Its size has grown over the course of recent years much stronger than social benefits.

Let's figure out whether citizens receiving a pension need to pay this tax. To do this, you need to take several steps.

Stage 1. Study of land documents

First, it is necessary to determine on what basis the citizen was provided with the plot. The type of land right determines whether a tax should be paid to the treasury (Article 388 of the Tax Code of the Russian Federation). It is charged in the following cases:

• when the site is owned;
• if it is in constant (perpetual) use;
• when the land is in the citizen's lifetime inheritable possession.

The same norm lists cases when tax is not charged.

1. Provision of land under a lease agreement.
2. A citizen has the right to use the land free of charge.
3. Registration of the site for free urgent use.

The tax service may make a mistake and send a tax calculation even in the listed cases. If this happens, the citizen needs to visit the inspection and present documents to clear up the misunderstanding.

Stage 2. Study of belonging to preferential categories of individuals under the Tax Code of the Russian Federation

The list of citizens and organizations that are exempt from paying land tax is contained in Art. 395 Tax Code of the Russian Federation. It includes the only suitable category - individuals who belong to the indigenous peoples of the Siberian region, the Far East and the Far North. The mandatory payment will not have to be made if they use the existing land for traditional activities.

Part 5 art. 391 of the Tax Code of the Russian Federation provides for other beneficiaries.

• Citizens with 1st and 2nd disability groups.
• Holders of the Order of Hero of the USSR or Hero of Russia, or persons who are full holders of the Order of Glory.
• Citizens who have been disabled since childhood.
• Veterans of the Second World War and other military operations.
• Citizens injured as a result of accidents at nuclear facilities or as a result of nuclear tests.

Stage 3. Study of decisions of local authorities

Benefits for pensioners can be established at the municipal level. This is provided for in Part 9 of Art. 396 Tax Code of the Russian Federation. To find out who is exempt from making payments to the budget, you need to study the decision of the local representative body on land tax. If the pensioner lives in Sevastopol, Moscow or St. Petersburg, information can be obtained by studying the law on its establishment in each of the listed cities.

Most in a simple way To find out the list of benefits, search for them on the tax service website. It is enough to indicate the region and the name of the municipality.

As an example, we can consider the benefits provided in the city of Khimki, Moscow Region. They are established on the basis of the decision of the Council of Deputies of the Khimki Urban District “On Land Tax”, adopted on November 27, 2009. The document contains the following provisions on benefits:

• Citizens listed in Part 5 of Art. are completely exempt from payment. 391 Tax Code of the Russian Federation;
• pensioners whose income is less than 2 times the size living wage, transfer only 50% of the tax.

The benefit for senior citizens applies to one plot. For other land areas you will have to pay in full.

In other municipalities, the composition of beneficiaries may differ. They often apply to military pensioners, labor veterans and other holders of similar statuses. They may be granted either full or partial exemption.

Questions that arise

The main issue concerns the implementation of the right to receive benefits. It is not provided automatically. Citizens entitled to a reduction or cancellation of payment must confirm their status by submitting evidence to the tax service. In some situations, you will need to present proof of income. If everything turns out to be in order, the inspector will be required to calculate the tax taking into account the benefit.

Another question concerns reporting that is sent to the tax service. Unlike personal income tax, Art. 398 of the Tax Code of the Russian Federation does not establish such an obligation for citizens. The amount of tax payable is determined in the notice, which is transmitted to the place of residence.

To deal with the need to make payments for land, a pensioner needs to follow the following algorithm:

• clarify the basis of land ownership;
• Find out about the benefits available at your place of residence and the conditions for their provision.

He can declare his right not to pay tax or not to contribute part of it by submitting supporting documents to tax office.

Ordinary citizens Russian Federation are required to pay property and land taxes. When a person reaches retirement age, he is given certain privileges. Since the pension in our country is small, it is worth taking advantage of the existing benefits for pensioners. One of the privileges is property tax.

Does a pensioner pay property taxes?

In 2014, changes were made to the Tax Code regarding property tax. The main innovation is that it is now calculated not from the inventory value, but from the cadastral value. Therefore, many pensioners are concerned about paying this fee.

Previously, they were completely exempt from paying property taxes, regardless of the number of properties they owned. Although changes to the law were adopted, the tax benefits provided to pensioners remained. Therefore, they will still not pay property taxes.

What objects are exempt from taxation?

Pensioners are exempt from paying taxes on the following items:

• apartment or room;
• House;
• a room or structure that is used for professional creative activities;
• a commercial building whose area does not exceed 50 square meters, located on a country house, garden or other land plot;
• garage or parking space.

Other types of real estate are subject to a property tax in accordance with the general procedure. Also this The benefit does not apply to expensive real estate, the cadastral value of which is above 300 million rubles. In order for an object to be exempt from taxation, two conditions must be met:

• it must be owned by the pensioner;
• it cannot be used in business activities.

You need to know that thanks to changes in the Tax Code, the benefit can only be provided for one immovable property each type of property. For example, if a pensioner has several apartments, he will be able to take advantage of the benefit only for one apartment. He also has the right to independently choose a specific object. For all other real estate of the same type, pensioners pay property tax. For example, an apartment and a room belong to one type of property, and a residential building belongs to another.

But, in addition to tax benefits, the Tax Code also provides for tax deductions. They can be used independently in relation to objects and not depend on the benefits provided. Just like for all citizens, the tax on a room for a pensioner is reduced by the cadastral value of 10 square meters, on an apartment - 20 square meters, and on a residential building - 50 square meters. Consequently, a pensioner can receive not only a benefit, but also a deduction of the cadastral value for a certain area.

Under what conditions is a property tax benefit granted?

In order for a pensioner to receive benefits, you need to contact the tax office and write an application for its provision. You will also need: a pension certificate (it confirms the citizen’s right to benefits), a passport and an INN.

The application is drawn up in free form and written by hand or printed on a computer. In it, to fill out the header (in the upper right corner), you must indicate the name of the tax service, its address, as well as the last name, first name and patronymic of the head. Next, write your details (full name, address and telephone number). In the application itself, you must make a request for benefits on property and list copies of the documents that are attached to it.

The application can be submitted in person by visiting the tax office at the location of the property, and you can also provide Required documents. Or send by mail, attaching photocopies of documents to the application (they do not need to be notarized). A written application accepted by the tax office is registered as required. If there are errors in it or not all copies of documents are attached, then it is returned back with instructions to correct them.

If a pensioner has several real estate properties of the same type, then he must, by November 1 of the current year provide a notification to the tax office indicating the selected property to which the benefit should be applied. Otherwise, the state will make the choice of the property for him, exempting from tax the property in relation to which the maximum amount is charged.

Are there any land tax benefits for pensioners?

Despite the fact that a pensioner is exempt from property tax, this benefit does not apply to a plot of land owned or in perpetual use. In the early nineties of the last century, pensioners were exempt from land tax, but after this the benefit was abolished.

Article 395 of the Tax Code establishes a list of persons exempt from paying land tax in relation to plots used for the preservation and development of traditions, crafts and management. These include citizens representing indigenous peoples of the North, Far East and Siberia.

Therefore, in accordance with Federal Law, There is no land tax benefit for pensioners, he is obliged to pay it on a general basis. But it can be established by local government bodies, independently determining whether or not a land tax benefit will apply to pensioners on its territory and determining the grounds and procedure for its application.

So, for example, to receive a tax break on land in the city of Korolev, Moscow region, a pensioner should not work, as well as be registered and permanently reside in the premises located on this land plot. In this case, the tax amount will be reduced by 50% if the area is not more than 1200 square meters. The basis for receiving this benefit will be the following documents: pension certificate, passport and work book (to confirm the absence of a permanent place of work).

Documents required to receive land tax benefits

If the municipal body has established a land tax benefit for a pensioner, then a number of documents must be provided. You must present:

• ID card (passport);
• pensioner's ID;
• a document for a land plot confirming the right to own it.

In addition to these documents, the tax office may require additional, depending on the requirements established for pensioners. For example, if a tax benefit is provided only non-working pensioner, then you will also need to present your work book. To find out in detail what documents are needed to provide benefits, you need to contact the territorial office of the Federal Tax Service at the place where the plot of land is located.

Calculation of land tax

Land tax is levied on plots located within the boundaries of a municipality. It is calculated from , which is determined on January 1. When a land plot is formed during the current year, the tax is calculated on the date when the plot was registered in the cadastral register. If a land plot is shared ownership by several persons, then it is determined separately for each taxpayer.

The tax rate on land plots is set independently by each municipality, but should not be higher than 0.3% in relation to:

• housing land;
• agricultural land;
• as well as lands that are provided for vegetable gardening, horticulture and personal farming.

For other land plots the tax is set at a rate of 1.5%. The accrued amount must be paid to the fiscal authority before November 1.

In order to find out what taxes pensioners do not pay, you need to contact the tax service. Registration of benefits must be timely. It is advisable to do this before receiving a tax notice. It must be remembered that even if a pensioner is entitled to certain benefits, if a tax receipt is not paid, demands for its payment will still come and penalties will begin to accrue. Since the benefit is a right, not an obligation, in order to use it, you need to submit an application to the tax office.

According to Art. 388 of the Tax Code, the payer of land tax is a person or company that owns a land plot temporarily or permanently. This means that the payment is made by owners of private houses, summer residents, as well as those who have a plot for gardening.

The payment is a local duty, and therefore goes to the federal, regional and local treasury. The authorities of the constituent entities of the Russian Federation and municipalities establish a land tax benefit for pensioners in the form complete liberation or partial.

Concept of land tax

Land tax is a fee credited to the municipal budget by legal and individuals for the use, possession and ownership of a plot of land. The tax rate, assessments and privileges are established by the legal act of the municipality under whose authority the plot of land is located.

Land tax for pensioners

Land taxation applies to all citizens of the Russian Federation. Legal entities and individuals make payments to the regional budget on equal terms, regardless of their status in society. Pensioners are classified as low-protected categories, therefore they are entitled to certain privileges in the payment of land tax.

According to federal law, pensioners are not exempt from taxes. This issue is being dealt with by local authorities.
Important. If the local government deems it necessary to provide a benefit in the form of a full exemption to citizens of retirement age, a local regulatory act will be formed.

In 2018, they do not pay tax according to Art. 385 of the Tax Code of the Russian Federation the following categories:

Executive branch: court, police, prison;
road company;
a company of a religious nature;
disability community;
residents of the Far North and East;
shipbuilding enterprise for a 10-year period;
an enterprise located in a free economic territory.

At the regional level, the list of beneficiaries may be expanded. To obtain information about a complete list of individuals and legal entities that are exempt from paying taxes, you should contact your local tax office or local administrative authority.

Do I need to pay?

The tax rate for land taxation is set by the local authority, but this factor depends on the purpose of the land. The owners pay a maximum of 0.3%:

Country lands, garden plots;
land plots intended for agricultural needs;
land plots intended for livestock farming;
land plots intended for gardening and vegetable gardening.

The maximum rate of 1.5% is levied on other categories of property. An example of such a plot is a plot for individual housing construction. Local authorities can independently set the tax rate for taxation, but it cannot exceed the maximum described in Article 394 of the Tax Code of the Russian Federation.

Is there a benefit?

The federal benefit is established by the Tax Code, which indicates its application in all regions of the country. The list of privileges is small, and many socially protected citizens were not included in it.

Persons living in the Far East, North and Siberia with their communities (regional zones used for national crafts and traditional life) may not pay land tax.
A reduction of 10 thousand rubles in land tax payment is available for:

Heroes of the USSR, Russia, full holders of the Order of Glory;
disabled people with first and second disability groups;
persons who have received radiation and have radiation sickness after accidents at nuclear and nuclear enterprises, as well as during testing of nuclear weapons.

If a person only has a pension, they are not eligible to apply for benefits. Land tax benefits for pensioners are given if citizens have disabilities, hero status Soviet Union or Russia, if he previously suffered from background radiation.

What needs to be done to receive benefits

Land tax benefits for pensioners, if persons fall under the list of those receiving privileges, are issued after contacting the territorial Federal Tax Service and submitting an application. The application should indicate:

Full name of the applicant;
address indicating registration and location permanent residence faces;
information from the applicant’s passport;
TIN;
name and address of the authorized body to which the appeal is made;
date with signature.

Specialists of the territorial division of the Federal Tax Service of the Russian Federation provide a template to fill out and a form. The paper can be drawn up on a computer and printed, or it can be submitted by hand.

Where does registration take place?

To clarify the availability of land tax benefits for pensioners in a particular region, you need to personally request this information from the territorial division of the federal tax service at the address where the land was registered.

If there is an applicant on the list of benefit recipients, he should submit initial documentation, which includes the following data:

1. Statement regarding grant of privilege.
2. Passport data in the form of a copy and original.
3. Confirmation of pensioner status in the form of a certificate.
4. Confirmation of ownership of land.

In exceptional cases, tax specialists require the provision of additional documents. If at least one of the documents is missing, land tax benefits for pensioners may be denied.

But local authorities may reconsider the possibility of granting privileges. Pensioners at the federal level receive a tax deduction for the cost of six hundred square meters of land.

Collection of documents

To receive government concessions in payment of land tax, you need the documents discussed above. First of all, an application for a deduction is submitted.

Where to get documentation:

1. Passport details indicating citizenship and registration. The power of attorney must be notarized if the papers are submitted by an authorized person.
2. A printed or handwritten statement of intent to receive the benefit.
3. Pension certificate (this year they began issuing certificates stating that a person has been assigned pensioner status).
4. Agreements, papers that confirm the transfer of ownership of the land plot.

Important. Each submitted paper will be checked by tax specialists. If errors, inconsistencies or falsification are discovered, the person will not receive benefits.

If a deduction is denied, the applicant will receive written notification at email indicated in the application. Specialists have the right to refuse only based on legislative framework so that the pensioner can challenge the decision in court.

In order to challenge the decision without going to court, a claim is written against the leadership of the Federal Tax Service of the Russian Federation. It will be considered for a month, and then an official decision will be made.

Registration procedure

Registration consists of the following stages.

1. Before applying for a benefit, documents are collected. They may vary depending on region. A preliminary clarification of the list must be carried out by telephone at the tax office or through the official portal.
2. The application is signed.
3. Submission of papers can be carried out independently or with the help of a legal representative, after a personal visit to the organization, portal or by postal order. The data is sent in the form of copies by registered mail with the described attachments and a notification that the data has been delivered.
4. If necessary, a notary will need to certify a power of attorney, without which it is impossible to represent rights by a third party.
5. The possibility of fraud will be immediately checked, which increases the chance of refusal. This is especially true for the status of a recipient of benefits.
6. If all documents are in order and the application is filled out correctly, a decision is made to satisfy the application for the possibility of canceling the payment or providing a tax discount. The taxpayer receives notification of the decision.

Important. Documents are checked within 5 working days. If some data is missing, it can be supplemented.

Calculation of land tax

The tax amount is credited to citizens by the inspectorate at the address where the plot of land is located. Until June 1, 2018, the payer receives a notification-decision about the need to pay tax at the place of registration from the tax office.
The taxpayer may file written statement to the tax authority at the location of the land to verify information regarding:

The size of the area of ​​the plot of land that is in the possession or temporary use of the taxpayer;
rights to use tax benefits;
bet sizes;
tax accrual.

To determine discrepancies between the information of the tax authority and the information confirmed by taxpayers (based on documents confirming ownership and the availability of benefits), the tax amount must be recalculated within 10 days.

The preliminary notification-decision from the tax service will be canceled (revoked).

Tax and land legislation

According to the Tax Code, the grounds for calculating land taxation are information from the state land cadastre. The owner of a land plot and land user pays an amount for the use of land from the moment of acquiring the rights of ownership or rights to use the land.

Calculation example

Individuals can independently submit a request for land tax calculations. The calculation is carried out by the tax authority, based on the data provided by Rosreestr. Rosreestr transmits to the tax authority information about the applicant’s category and the value according to the cadastre.

This amount is influenced by many factors: distance from large city, the presence of a road junction and its quality, the level of infrastructure development. The cadastral value of land plots is recalculated every five years. These are the time boundaries during which changes occur that affect the value of the property.

The calculation algorithm is quite simple. Taxation is collected in equal parts for each plot. The cadastral amount of each registered land plot can be requested online in the USRN information list.

If the value of land has changed according to the cadastre, then the updated information is immediately changed on the official portal.

Features of taxation

Depending on the region, the process of calculating tax and providing benefits differs. The most significant changes affected the following cities.

In Moscow and Moscow region

Benefits are provided to low-income citizens with incomes below twice the subsistence level. Therefore, when determining the discount, the pension amount is calculated.

In St. Petersburg and Leningrad region

Pensioners are completely exempt from land taxation, provided that the plot size is less than 2500 m2. - 25 acres. Such innovations were adopted relatively recently. Almost every pensioner can be exempt from tax.

In the regions

In Syzran. A pensioner can qualify for a 50% discount when paying land tax. In this case, the federal deduction will be used. For example, if a pensioner has 8 acres of land, then in the process of determining the tax amount, only 2 acres are used as a basis. The resulting sizes will be divided.

In Odintsovo. A pensioner may be given additional benefits if he has a pension as the person’s only source of income. For example, if an applicant has income in addition to pension accruals, he cannot receive a benefit.

In Samara. The pensioner is exempt from paying for the land where a garage with an area of ​​no more than 24 m2 is installed. The federal deduction will be available at any time and can be used.

Video

A tax specialist talks about the nuances of land tax for pensioners.

Do pensioners have to pay land tax? – this issue worries older people, so today we will talk about the benefits provided for citizens of retirement age. We will also find out whether it is possible to avoid paying the tax for the plot and talk about the topic of paying this tax to military pensioners and labor veterans.

Payment Features

We will immediately answer the most important question“Do pensioners need to pay land tax?” - Yes! But the federal authorities have classified pensioners as beneficiaries, so they have unique rules for paying taxes, which are implemented by local authorities.

But what are the features of paying tax for citizens who have received a pension certificate? Let's figure it out right now:

1. Calculation is carried out in individually employees of the tax structure, the amount of deductions depends on the cadastral value of a particular plot, which can be no more than 1.5%. Previously, the book value of the land was taken into account.

Every year, land owners receive tax notifications indicating the amount and deadline for paying taxes for the previous year! Letters are sent in 2016 until the end of September.

1. You can independently calculate the amount of payments through:

• online calculator - use the link https://www.nalog.ru/rn23/service/nalog_calc/. To obtain tax figures, it is enough to indicate the cadastral number of the land;
• formula: cadastral value*shared ownership*tax rate*plot ownership coefficient (when calculated for an incomplete year) = amount of land tax;

The value according to the cadastre can be checked on the website rosreestr.ru or on the map cadastral chamber– pkk5.rosreestr.ru. Tax rates can be found on the website www.nalog.ru.

The volume of tax deductions must correspond to the share parameters of the site!

1. If erroneous tax calculations are discovered, the pensioner has the right to apply to change the amount. After which the tax authorities are obliged to recalculate, and the owner receives a new letter with the corrected amount.
2. The maximum tax payment period is November 1. If the deadlines are violated, a penalty will be charged for each day of delay. In addition, the violator will face a fine of 20% of the total land tax.
3. The amount of tax debt can be clarified using:

• personal appeal to the relevant authority;
• “Personal Account” tabs on the page www.nalog.ru;
• a single portal of public services;
• data bank using the link www.fssprus.ru.

1. The level of tax payments depends on the category of land and region of the country. The minimum level is 0.3%, the maximum is 1.5%.
2. To apply for a benefit, an elderly person must submit an application to the tax authority with a list of documents. The basic list of documentation includes:

• passport;
• pension certificate;
• title documentation for the site.

These are the features that should be taken into account when paying land tax. Well, now let's talk in more detail about benefits for older people.

Benefits for pensioners

Land benefits are not fixed at the federal level, but they can be assigned by the local administration. Therefore, regarding the issue of a discount, you should contact the tax authority that is located in your locality to clarify preferential rates for older people.

List of "beneficiaries"

The legislation has developed a list of citizens who do not pay land tax. This:

• residents of the North, Siberia, Far East;
• state organizations criminal, executive system Ministry of Justice of the Russian Federation;
• church, temples;
• companies created for people with disabilities.

The full list of citizens who do not pay land tax is enshrined in Article 395 of the Tax Code of the Russian Federation (hereinafter referred to as the Code). And in Article 391 they outlined a list of persons who pay tax duty 10,000 rubles less than all other pensioners. It can be:

1. Heroes of the country, holders of the Order of Glory;
2. all groups of disabled people;
3. veterans of war, combat operations;
4. citizens affected by radiation, as well as those who participated in nuclear weapons tests;
5. persons affected by radiation sickness.

Procedure for applying for benefits:

Age threshold - 55-60 years. The basis is obtaining a pension certificate.

Step 1. Contacting the tax authority.

Before you start preparing papers to assign a discount, you should first clarify whether an elderly person has the right to receive benefits in their region. And only then is it time to proceed to the next step.

Step 2.Preparation of documentation.

The main list of documents includes:

• citizen's passport;
• cadastral passport of the plot;
• pensioner's ID;
• additional papers confirming the right to receive benefits;
• title documents for land;
• work book - required in case of continuation of the official labor activity pensioner;

Step 3.Drawing up an application

In addition to the basic list, you need to fill out an application in writing and attach all other papers to it. A sample application can be found from the tax authorities. When filling out the form, no grammatical errors should be made; handwriting must be legible.

If you provide false information, the pensioner will face a fine!

Step 4. Checking papers by tax officials.

Based on the results of the consideration, the employees of the relevant organization reduce the amount of tax or completely exempt the pensioner from paying land tax.

If a pensioner does not timely contact the employees of the relevant organization to reduce the tax, recalculation is made for the previous 3 years. For example, a citizen retired 10 years ago, but he forgot to submit the relevant papers. In this case, recalculation is made for the last three years, and the remaining seven years are not compensated.

Facts that retirees should pay attention to:

• Municipal authorities have the right to introduce additional conditions for receiving benefits. For example, in order to be assigned a preferential tariff, a pensioner must not officially work or he must live in a specific locality;
• tax rates should not exceed 0.3% for agricultural land, housing areas, plots for subsidiary farming, and gardening. The maximum rate level is 1.5%.
• tax payment deadline - no later than November 1 next year upon receipt of written notice.

As a result, we can conclude that the procedure for calculating land tax benefits depends on the location of the site in a specific territory and the content of additional acts of the municipality on this issue.

Benefits and compensation for military pensioners

Currently, military pensioners pay land tax on the same basis as all categories of citizens who have received a pension certificate. The development of preferential tariffs is carried out by local authorities.

The basis for the appointment of benefits are: Decree of the Government of the Russian Federation dated September 22, 1993 N 941, letter of the Ministry of Finance dated November 7, 2009 No. 03-05-06-02/80. These bills provide rules for issuing preferential tariffs for older military personnel.

Let's highlight a few basic steps to apply for benefits:

Step 1. Contacting the Tax Authority - local authorities do not always use the right to assign benefits to former military personnel, therefore, before collecting the necessary papers, you need to check with the tax authorities about the availability of preferential conditions.

Step 2. Submitting an application - drawn up in the name of the head of the tax department for the region. The following information should be indicated in the application form: full name; passport; TIN; address of registration and actual residence; Contact Information.

Step 3. Preparation of documentation - the main list includes the following papers: passport; title papers for land; pensioner's ID; documents confirming the right to receive benefits. Tax officials have the right to require additional documentation.

Step 4. Receiving benefits - checking the full package of papers is carried out by tax authorities. If complete and reliable information is received, specialists recalculate at preferential rates for former military personnel.

Conditions for assigning benefits:

• service experience - from 20 years;
• residence in the region where the land benefit will be assigned (taken into account at the discretion of local authorities).

In addition, a former military personnel has the right to receive compensation after filing an application. Refunds are due for the last 3 years. To receive a refund of previously paid tax, a serviceman must be dismissed:

1. upon reaching retirement age;
2. due to deteriorating health;
3. after a service life of at least 20 years.

This is how the procedure for creating land tax benefits for former military personnel is carried out.

For labor veterans

Labor veterans pay land tax in the same way as all other categories of citizens of retirement age. Benefits are established by the administrative authority of a particular locality for all categories of pensioners. But in practice, municipalities do not always take advantage of this advantage, because in this way they additionally increase financial revenues to the local budget.

A tax reduction of 10,000 rubles does not apply to labor veterans!

Labor veteran status is granted to:

• citizens who received certificates of honor from the USSR and the Russian Federation;
• persons who have worked for 40 years (men) and 30 years (women).

To clarify the benefits, a labor veteran needs to contact the tax office in his locality. And only then you need to prepare documentation for the purpose of the benefit. The registration procedure is of an “application” nature, that is, the citizen must personally visit the tax office, where they will be required to fill out an application and collect documents, after which the employees of this organization will assign tax benefits.

This tax is assigned when the site is included in the cadastral database! For example, leased land is not subject to taxation!

When a pensioner is completely exempt from paying tax, he has the right to receive the previously paid amount back or recalculate it for other types of taxation. But for this you also need to submit a form to the tax authority. .

Tax payment methods:

• on a receipt after receiving a tax notice;
• use of the Sberbank - online system;
• “Personal account” on the website www.lkfl.nalog.ru/lk;
• bank terminals or QIWI payment system.

For older people with labor veteran status the best way payment is a personal visit to the tax office.

Do pensioners need to pay tax for their dacha plot?

Citizens who have reached retirement age are required to pay land tax for country cottage area just like all citizens. The elderly category of citizens has the right to receive benefits when paying taxes on a dacha plot of land. The list of discounts is developed by the municipality. But in practice, the situation is such that only some regions have introduced discounts for pensioners for this category of land.

The tax rate varies from 0.1 – 0.3%!

Tax deductions for land are calculated from the value according to the land cadastral passport. If it is not available, the inventory value is taken into account.

You can learn about the innovations of the tax code, including for pensioners, in this video.

Land tax is paid by all categories of elderly citizens. One exception is the availability of benefits for older people, which are not available in every region. Therefore, study the specifics of assigning benefits when paying land taxes among older people.