To the question “should a pensioner pay land tax” it will not be possible to give an unambiguous and monosyllabic answer. It all depends on what land plots are in the jurisdiction of the elderly person and what is the area of these land holdings.
According to statistics, the average land tax paid annually by each Russian is 681 rubles. The amount of tax payable to the budget increases due to the ongoing revaluation of the cadastral value of land. Therefore, the question of how to reduce the tax payment is quite relevant, especially for those who, as they say, have “every penny in their account”.
The current taxation system provides for two types of benefits:
- Complete tax exemption.
- Partial reduction in the amount of tax payment.
There is no provision providing for full exemption from land tax for senior citizens solely on the basis that they are retirees. But the current legislation provides for them the opportunity not to pay the land tax at all or to reduce its size.
Federal benefits are provided in accordance with the provisions of Chapter 31 of the Tax Code of the Russian Federation and are entitled to each beneficiary, regardless of registration and actual residence. In the introduction of administrative bodies "on the ground" there are questions about the appointment of additional tax breaks. Regional preferences are granted by the decision of the municipal authorities and are valid only within their region.
National land tax relief
Law No. 436-FZ, adopted on December 28, 2017, amended the tax legislation on land. In particular, the rules for land tax exemptions set out in the 31st chapter of the Tax Code of the Russian Federation have changed. The number of persons entitled to pay tax at a reduced rate included retirees.
The essence of the current federal benefit for pensioners is that a land plot with an area of 600 square meters (regardless of the category to which the land belongs) is excluded from the tax base. That is, tax is not taken from the cadastral value of 6 acres. In this case, the financial situation of the elderly person is not taken into account. Both those who are on well-deserved rest and working pensioners have the right to benefits.
In addition to old-age pensioners, this deduction is entitled to use:
- Early retirement citizens.
- Persons receiving monthly lifelong maintenance in connection with reaching retirement age.
- Recipients of pensions assigned under the pension legislation (for the loss of a breadwinner, etc.).
Thus, if the beneficiaries named in Article 391 of the Tax Code of the Russian Federation have only one object of taxation and its area is no more than 600 square meters (for example, a summer cottage or a private plot), then the land tax does not need to be paid. Owners of a larger allotment or possessing rights to several land plots, the tax will be charged. But when calculating it, the "six hundred" standard will be taken into account, which means that the amount of tax will be less. This procedure is called “applying the tax deduction”.
It is possible to reduce the tax only on one land object, regardless of which category of land it belongs to and in which region it is located. Moreover, the pensioner can at his discretion determine which plot to deduct the cost of "six acres". To do this, it is necessary to send a notification of the established form to the FTS Inspectorate, which will indicate the object in respect of which the land tax deduction should be applied. it does not matter to him), the tax authorities have no right to deprive him of benefits. They will apply the deduction on their own, since they have Rosreestr data on all real estate objects of any citizen. Of the plots belonging to the taxpayer, the one for which the amount of calculated tax is maximum will be selected. A deduction will be applied to it, thus reducing the amount of land tax.
The Russian people, inclined to "biting" definitions, have already "christened" the newly introduced privilege with the rule of "six acres". This rule applies, starting from the calculation of the land tax for 2017, which is payable by the date of December 01 of the following year.
Additional tax preferences for land
Article 387 of the Tax Code of the Russian Federation stipulates that in each region, local governments can determine additional measures aimed at reducing the tax burden of the population living there. This applies to those taxes collected from which goes to the local budget (taxes from individuals on income, transport, land, property). When the local administration makes the appropriate decisions, a circle of regional benefits is outlined that are valid exclusively in this territorial entity (region, district, city, etc.) As for the land tax, in some regions additional benefits are established that are of a targeted nature. For example, for pensioners permanently residing in rural areas; for low-income and lonely elderly people, etc. There are other municipal land preferences. So, in Samara, pensioners do not include in the tax base a plot for a garage (if its area does not exceed 24 square meters) and land under a residential building (up to 600 square meters). St. Petersburg pensioners may not pay tax on 25 acres, etc.
It turns out that the social status of a pensioner in the region of residence, as well as the area in which the land plots belonging to him are located, significantly affect the amount of land tax.
Declarative nature of benefits
In order for a pensioner to adjust the land tax downward, it is necessary to notify the tax authorities about your right to benefit and your desire to use it (the so-called declarative nature of benefits). To do this, you should send an application for a tax benefit in the prescribed form to the Inspectorate of the Federal Tax Service.
First of all, this applies to those who in 2018 received the right to a land benefit for the first time:
- Citizens who retired in 2017 or 2018.
- Persons of retirement age who received the rights to new land plots in 2018 (acquired ownership, inherited, etc.).
- Those pensioners who had the rights to benefits earlier, but did not inform about their desire to receive them, will be able to issue an application.
It is not necessary to attach documents of title to the application. The tax services will receive, upon request from the relevant authorities, the necessary information, on the basis of which they will provide the retiree who applies to them a federal benefit. Those pensioners who in past years have already applied to the inspectorate with documents for the provision of property tax benefits do not need to reapply - the registration of 6 acres will be done automatically. With the receipt of benefits provided for by the decision of the municipal authorities, the situation is somewhat different. If the pensioner himself does not declare himself and does not provide evidence that he is entitled to a regional benefit, then he will not be able to receive it.
Thus, pensioners who own land plots, fulfilling the obligation to pay the land tax in favor of the state, can be exempted from paying it in full or pay the tax not in full if they exercise their right to receive benefits provided by tax legislation.
