Extreme meters: authorities will strengthen tax control over property owners
The tax on an apartment, house, or land plot may rise due to errors in documents or unregistered extensions. Roskadastr will help the authorities identify such discrepancies. For this work, the organization will be able to receive up to half of the additional budget revenues. Starting in 2027, the Federal Tax Service will transfer the data necessary for calculating remuneration to the regions. The mechanism creates an additional incentive for Roskadaster to look for unaccounted-for objects and errors in information, and for some owners, correcting the data may result in a multiple tax increase. Who will be affected and how to avoid unnecessary expenses — in the Izvestia article.
How will the property be checked
Currently, owners of apartments, houses, rooms, and garages pay property tax annually if they are not exempt from it. The Federal Tax Service calculates the amount based on information from the Unified State Register of Real Estate (USRN). The cadastral value is taken as the basis — the valuation of the object used for tax calculations. For ordinary housing, the base rate is 0.1% per year, but local authorities can reduce it to zero or raise it to 0.3%.
At the same time, part of the housing area is not taxed: the cost of 20 square meters is excluded from the calculation. apartment size, 10 sq. m. m of room or 50 sq . m . m at home. For example, if the apartment is 60 sq. m. The square meter has a cadastral value of 6 million rubles, after deduction, the cost of 40 square meters will fall into the tax base. m — 4 million rubles. At the rate of 0.1% in the simplified calculation, the tax will amount to 4 thousand rubles per year. The total amount also depends on the owner's share, the period of ownership of the object and the availability of benefits.
A separate land tax is charged for the plots, which is also calculated based on the cadastral value. For land for your own house, personal subsidiary farm, garden or vegetable garden, the rate should not exceed 0.3% if the plot is not used in business activities and its cadastral value does not exceed 300 million rubles. For other lands, the maximum rate is 1.5%. The specific size is set by local authorities. For example, if the cost of a garden plot is 1 million rubles and the rate is 0.3%, the tax will be about 3 thousand rubles per year.
For the calculation, it is important that the information about the real estate in the registry is accurate. Roskadastr, a company that performs cadastral work and maintains the Unified State Register of Legal Entities, will help the authorities specify them. Regions and municipalities can enter into agreements with it to clarify the area, boundaries, and other information about objects.
The result of this work is directly related to the payment of Roskadaster services. An organization can receive no more than half of the additional income that, thanks to its work, will go to the regional or local budget, according to a September message from the Federal Tax Service, which was reviewed by Izvestia. For example, if the treasury receives an additional 100 thousand rubles as a result of Roskadaster's work, up to 50 thousand rubles can be transferred to the company.
To calculate such remuneration, starting in 2027, the authorities will be able to request information from the Federal Tax Service on accrued and paid taxes for specific facilities. At the same time, after clarifying the characteristics of the property and changing its cadastral value, the amount of tax for the owner may increase.
The editorial board sent requests to the Federal Tax Service, Roskadastr and the regions.
Who will be affected by the changes
The new mechanism gives regions an additional incentive to update information about real estate, and Roskadastra to identify errors, said Ilya Vasilchuk, a judicial lawyer and expert on the security of electronic transactions and real estate transactions. This is an opportunity for the budget to increase the tax base and, consequently, revenues, says Ekaterina Golubtsova, Associate Professor of the Department of State and Municipal Finance at Plekhanov Russian University of Economics.
For some owners, this may result in an increase in payments. First of all, the changes will affect property owners whose actual area or other characteristics do not match the data from the Unified State Register of Natural Resources, said Valery Tumin, director of the Russian and CIS Markets at Pham Properties. Among them are the owners of private houses, dachas, apartments with redevelopment and land plots with inaccurate borders.
"Special attention will be paid to unregistered outbuildings, attics, outbuildings, garages and facilities that are used for commercial purposes," the expert believes.
According to him, errors in the registry are not uncommon, especially in information about houses on garden plots entered according to old documents. Most often, the area, the number of floors, the purpose of the room, or the boundaries of the land are incorrectly indicated.
Ilya Vasilchuk also notes problems with old recordings. Special attention may be drawn to objects whose information was entered many years ago on the basis of technical documents and decisions of local authorities. At the same time, not only the area and borders are important for calculating the tax, but also the category of land, the type of permitted use, that is, the purpose of the site, as well as the cadastral value, the lawyer emphasized.
If the corrections increase the tax base, the amount of the payment will also increase, explained Valery Tumin. For example, a discrepancy may be detected if the EGRN indicates an apartment area of 50 square meters, but in fact it is 65 square meters. In some cases, the tax may increase five times, Ekaterina Golubtsova admitted.
However, the error found by itself does not mean that the owner will be immediately billed, Valery Tumin emphasized.
— For making changes to the Unified State Register of Legal Entities, grounds are needed: a technical or boundary plan, survey results, or a decision of an authorized body. In controversial cases, a specialist visit and access to the facility may be required," he said.
At the same time, Roskadaster's interest in the property does not give its employees the right to freely enter an apartment or house, Ilya Vasilchuk noted. Access to residential premises against the will of residents is possible only in cases stipulated by federal law or by court decision.
The owner should be given the opportunity to get acquainted with the identified discrepancies and challenge false information, Valery Tumin believes. He recommends comparing the extract from the Unified State Register of Legal Entities, the tax notice and the documents for real estate in advance: check the area, cadastral number, boundaries of the site, the purpose of the object, the presence of buildings and cadastral value. If an error is detected, you should contact Rosreestr through the MFC or electronic services, attaching supporting documents.
The main advice is not to wait for the tax notice, but to check the EGRN data in advance with the actual condition of the property, said Valery Tumin. This will allow you to correct inaccuracies before they become the basis for recalculating the tax.
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