By purchasing housing, a person receives not only the rights, but also the obligations associated with the ownership of real estate. Real estate tax applies not only to apartments, but also to garages, summer cottages, houses and any other structures or structures. Owners are required to pay a percentage of the property's appraised value annually, which is held by the Bureau of Technical Inventory.
It is necessary
the cost of the apartment based on the results of the BTI assessment and the percentage of tax established by the local authorities
Instructions
Step 1
The tax on privatized or purchased property by an individual is a local tax. That is, all property taxes go to the municipal budget. And the place of residence of the taxpayer does not affect this fact in any way, since the tax is paid to the budget at the location of the property. The federal law allows local authorities to establish the tax rate on real estate independently, based on the accepted norms.
Step 2
The tax is calculated from the cost of the apartment, as estimated by the BTI, and it always turns out to be below the market price. To calculate the tax on your apartment, you need to find out how much the BTI estimated it, as well as what percentage was set by the local authorities. However, if an apartment costs from 300 to 500 thousand rubles, then the tax rate can only be from 0.1% to 0.3%. In the event that the housing is estimated at less than 300 thousand rubles, then the tax rate will be 0.1% of the price. For real estate worth more than 500 thousand rubles, the tax will be from 0.3% to 2%.
Step 3
That is, if, for example, your apartment is estimated at 400 thousand rubles, and local authorities have established a tax of 0.2% for objects whose value is in the range from 300 to 500 thousand rubles, then 400,000 must be divided by 100 and multiply by 0.2. Or multiply 400,000 by 0.2%. The resulting amount will be the amount of real estate tax.
Step 4
Real estate tax rates have not changed for years, only in the last couple of years there has been an upward shift that has affected those people who have privatized real estate. But many owners ask the question about the reason for the increase in the amount of tax, if the rate and cost of the apartment remains at the same level. It's all about the calculation coefficients, they change upward every year, they are not affected by the market price in any way. Real estate owners just don't know about it.
Step 5
There is a list of persons who are exempt from paying real estate tax, among them there are pensioners, military personnel, families of military personnel, disabled people and other persons receiving social assistance.
