Benefits for veterans on land taxes. Land tax: benefits for labor veterans
Do pensioners have to pay land tax? – this issue worries older people, so today we’ll talk about the benefits provided for citizens 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 pension certificate? Let's figure it out right now:
- The calculation is carried out individually by employees of the tax structure, the amount of deductions depends on cadastral value specific area, 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 the tax for last year! Letters are sent in 2016 until the end of September.
- 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 of the 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!
- If erroneous tax calculations are detected, 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.
- Maximum period tax payment - 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.
- The amount of tax debt can be clarified using:
- personal appeal to the relevant authority;
- “Personal Account” tabs on the page www.nalog.ru;
- single portal public services;
- data bank using the link www.fssprus.ru.
- 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%.
- To apply for benefits old man 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 on federal level, but it can be appointed by the local administration. Therefore, regarding 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 taxes. This:
- residents of the North, Siberia, and the Far East;
- state organizations of the criminal, executive system of the 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 Tax Code 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. These could be:
- Heroes of the country, holders of the Order of Glory;
- all groups of disabled people;
- veterans of war, combat operations;
- citizens affected by radiation, as well as those who participated in nuclear weapons tests;
- 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;
- pension certificate;
- additional papers confirming the right to receive benefits;
- title documents for land;
- work book - required if the pensioner continues his official work activity;
Step 3.Drawing up an application
In addition to the basic list, you need to make an application in writing and attach all other documents to it. A sample application can be found from the tax authorities. When filling out the form, you must not make grammatical errors; your 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 appropriate papers. IN 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 to receive 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; pension certificate; documents confirming the right to receive benefits. Tax officials have the right to require additional documentation.
Step 4. Receiving benefits - verification complete package papers are carried out by tax authorities. In case of receipt of complete and reliable information, specialists recalculate according to preferential rates for a former soldier.
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. Return cash laid down within the last 3 years. To receive a refund of previously paid tax, a serviceman must be dismissed:
- upon reaching retirement age;
- due to deteriorating health;
- 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, rented 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 payment system QIWI.
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 summer cottage plot 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.
- citizens who received the specified title in the approved manner;
- holders of orders and medals, as well as holders of various titles received in the former Secular Union and the Russian Federation. In addition, persons with work experience sufficient to receive pension payments by age or length of service;
- citizens who began working as minors during the Great Patriotic War (men whose experience exceeds 40 years, and women whose experience exceeds 35 years).
Land tax: benefits for labor veterans
- Work experience of at least 40 years for men and 35 years for women. Work experience must be confirmed by relevant records in work book or in archives (pre-war and post-war).
- Availability various awards, medals, documented thanks and certificates from the government, awarded honorary titles of the USSR and the RSFSR, as well as the Russian Federation.
- Citizens who started labor activity for the benefit of the country during the Second World War at the age of less than 18 years.
- Citizens who live and worked in a specific region for an officially established number of years (labor veteran at the regional level).
What land tax benefits are available to labor veterans?
In addition to the above-mentioned code, there is a special law that regulates exclusively land relations - this is the Land Code of the Russian Federation. It also contains mention of land tax as a form of payment for land. However, it does not provide details regarding who pays this tax, its amount, etc., but refers to other legislation.
What tax benefits will labor veterans be able to receive in 2019?
At the same time, it should be taken into account that benefits for this tax are considered at the regional level. Regional authorities can independently determine the list of persons entitled to benefits, the conditions for providing such benefits, requirements for cars, and independently regulate payment deadlines. For example, in the Sakhalin region, Moscow and many other regions, transport benefits for this category of citizens are not provided, but in Bashkortostan and Irkutsk region benefits apply 100%.
The procedure for calculating and paying taxes in the Russian Federation is regulated by the Tax Code. Previously, the Law “On Property Tax” was also in force individuals"; it was canceled in 2015. All changes, additions, and edits are made to the federal legislative framework. Land tax is also paid as prescribed by the provisions of the Land Code.
Benefits for labor veterans on land tax
A list of preferential conditions for a plot of land for citizens has been established in paragraph 5 of Article 390 of the Tax Code of the Russian Federation. In addition, there are laws of the Russian Federation that are in force in a certain area; they may concern the possibility of expanding the list of preferential representatives, as well as increasing the amount of compensation provided in this region.
List and rules for obtaining tax benefits for labor veterans
- possibility of free travel to public transport urban transport;
- providing a 50% discount on utility bills;
- if a labor veteran continues to work, he has the right to take leave for himself at any time convenient for him;
- provision free service not only for the manufacture, but also for the installation of dentures in state medical clinics;
- providing quality medical treatment in public clinics;
- getting free medical supplies according to your doctor's prescription.
Are there any benefits for labor veterans on land, real estate and taxes?
Labor veteran is a relatively new concept for Russian legislation, although even during the times of the USSR, citizens were given the “Veteran of Labor” medal, it did not provide special benefits or rights; it was a moral reward for an exemplary worker for his work. The Law “On Veterans” (No. 5-FZ) introduced the definition of “labor veteran”, with a corresponding list of benefits and incentives.
Land tax benefits: who is eligible and how to pay
Tax benefits are possible at the municipal level. Thus, tax benefits vary by location land plot. You can find out whether benefits are available and what their size is from the regulations governing taxation at the local level. It can be downloaded from the official website of the municipality.
Benefits for labor veterans on land tax in Cuba
Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which is stamped “widow (widower), mother (father) of a deceased soldier” or there is a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman.
Land tax for pensioners in 2019 - do they pay it?
These rules are provided by the norms federal legislation. In addition, the Tax Code stipulates that when establishing land tax by authorities local government own tax benefits can be established, for example, complete exemption from the obligation to pay land tax. It follows from this that
Do veterans pay taxes? Benefits for labor veterans provided by the state
The amount of tax deductions for paying for roads, the so-called “transport tax,” is calculated individually in each region. To find out what benefits are available for transport tax, you need to contact the regional social security authorities at your place of residence or find out information on the website of the local tax office. If a veteran is unable to contact the relevant authorities in person, he can delegate such powers to his authorized representative and register this with a notary.
Benefits for labor veterans: what is required by the law on labor veterans of the Russian Federation
Amounts that were spent on paying for sanatorium-resort treatment from one’s own funds.
Land tax benefits for pensioners in 2019
A citizen must make himself known to the tax office or administration of the settlement where he lives by writing an application for tax exemption. To do this, the pensioner must contact the NI department at the place of his residence and the location of the plot of land.
Do pensioners pay land tax? Land tax benefits for pensioners
Accordingly, a conclusion should be drawn: there is a land tax for pensioners. But we should not forget that this category of persons belongs to beneficiaries. Despite the fact that you will have to pay money for the plots, in some cases you can count on non-bonuses from the state. Which ones exactly? Are there any land tax benefits for pensioners?
Now many citizens, especially those of retirement age, own plots of land of various sizes and purposes. However, we should not forget that for each such object a citizen is obliged to pay a certain tax.
General information
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For many years of fruitful work in Russia, you can receive the title Veteran of Labor. The following are important:
the citizen has at least 40 years of work experience;
availability state awards and honorary titles of the USSR and the Russian Federation;
work experience and residence in a certain region established by law number of years.
To support the category of citizens, local authorities allocate funds. They are provided from the regional budget. According to the Tax Code of the Russian Federation, a reduction in the amount of land tax for labor veterans in 2019 is not provided. However, such a resolution takes place only at the federal level.
In fact, local authorities often pass certain laws that allow either complete release this category citizens from paying tax or reducing its amount. You should also know that if regional authorities If they took such a step to compensate for the funds lost to the budget, they will have to use the funds of municipalities. Not every subject of the Russian Federation is satisfied with this scenario.
In addition to labor veterans at the regional level, they can also be at the federal level. These include citizens:
- have worked for more than 40 years;
- those who began working before the age of 18 during the Second World War.
Legislative framework
The collection of all taxes in the Russian Federation is regulated. Operations related to land plots are regulated by the Land Code. The provision of benefits to certain categories of citizens is prescribed in the Tax Code of the Russian Federation.
Direct tax breaks are established in the administration of the region or federal cities. Directly or indirectly related to this topic are various federal laws and resolutions. Property taxes are regulated by the Housing Code.
Land tax for labor veterans
Veterans of labor can count on relief from land tax or avoid paying it altogether. However, this is only possible if the budget of the municipal entity includes in advance a certain amount for similar purposes.
As a rule, labor veterans have the right to expect to receive a certain deduction from the cadastral value and land plots which are in their possession.
The size of the object determines what a citizen will have to contribute to the regional budget as land tax.
Federal legislation establishes that such a deduction cannot exceed 10,000 rubles. The legislation provides that local authorities can increase this amount, but they have no right to reduce it.
In some cases, a labor veteran is completely exempt from paying land taxes. However, a citizen should not count heavily on such a relaxation, since in this case the budget of the constituent entity of the Russian Federation almost completely covers all expenses associated with paying land taxes.
Find out what land tax benefits are available for veterans of labor by contacting any tax office.
Do they pay?
It is possible to find out information of interest to a person by:
- Personal contact with the tax office. Here the veteran will be given detailed information about many issues that interest him. To do this, you will need to present an identification document and a document confirming social status citizen.
- Every year, a person receives a notification by mail from the Federal Tax Service office warning that the tax repayment period will soon come to an end.
- If a person claiming a benefit still missed the tax payment deadline, he must contact the tax department with an application to recalculate the payment.
If a citizen repays land tax with an already existing opportunity to carry out this financial transaction on preferential terms, the person has the right to claim the return of overpaid funds.
It is also possible, based on a written application from a citizen, to redistribute the amount to an advance payment for the next payment or to other taxes.
There is an easier way to get information. The citizen will need to visit personal account official website of the Russian tax service. Any taxpayer in the country has the right to log in to an electronic resource.
The site has detailed information about the funds that need to be paid as land tax as well as other financial costs that the citizen must pay. There is also similar information about all the benefits that a person may qualify for.
If the budget of a district or region is sufficiently stable, then a labor veteran may well qualify for a complete tax exemption.
Who else is exempt from paying?
The following categories of citizens are partially or fully exempt from paying land tax:
- Heroes of the Russian Federation and the USSR;
- Military Knights of the Order of Glory of all degrees;
- participants in liquidation of consequences of accidents with atomic and nuclear components;
- participants in nuclear and atomic weapons tests;
- combatants;
- low-income families.
Procedure for applying for benefits
To receive benefits, a veteran must fill out an application requesting a tax break and provide the tax office with documents confirming his social status.
If a citizen various reasons failed to apply for the benefit within the prescribed period, he must contact the tax service with an application for recalculation of the tax amount. The action can only be completed within the last three years.
If a citizen was exempt from paying land tax, but the funds have already been transferred, he cannot claim a refund. At the same time, the money will be distributed in full among other tax payments, from which the citizen is not exempt.
List of required documents
To receive benefits, a labor veteran will need to provide the following documents to the tax department:
- passport;
- a certificate confirming that a citizen has a special social status;
- confirmation of land ownership rights;
- application requesting benefits.
Features for residents of the Moscow region
In Moscow, complete tax exemption can be provided to Heroes of Russia and Soviet Union, as well as Socialist Labor, Knights of the Order of Glory, Labor Glory and “For Service to the Motherland in the USSR Armed Forces.” This benefit applies only to one plot of land owned by a citizen.
Some residents of the capital can receive a deduction from the cadastral value of a plot in the amount of 1 million rubles. In Moscow, to the main list of tax authorities
Many pensioners own land, so it is very important for them how the land tax for pensioners is determined and whether it needs to be paid at all. Moreover, the size of the pension in Russia is not very large.
Land tax is a type of local tax and goes to the local budget. It is established by regulatory legal acts of municipal bodies and is obligatory for payment in the territory of a particular municipality. In accordance with the Tax Code, land tax payers are individuals and organizations that own a land plot that belongs to them by right of ownership, perpetual use or inherited possession. Persons who have the right to free temporary use of land or the right to lease are not required to pay tax.
Land tax benefits
The list of categories of persons exempt from paying land tax is established by Art. 395 Tax Code. This norm stipulates that only individuals who are representatives of indigenous peoples of the North, Siberia and the Far East can be completely exempt from taxation in relation to land plots that are used to preserve and develop them traditional image life, management and crafts.
The Tax Code also establishes categories of persons whose tax is reduced by the cadastral value of 6 acres of land they own. These include:
- Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
- disabled people of groups I and II;
- disabled since childhood;
- veterans and disabled people of the Great Patriotic War, veterans and disabled combatants;
- persons exposed to radiation due to Chernobyl disaster and other accidents established by law;
- persons directly involved in the tests nuclear weapons, elimination of nuclear accidents;
- persons who have received or suffered radiation sickness, as well as those who became disabled as a result of nuclear tests and exercises.
When owning a plot larger size the tax will have to be paid, but partially - based on the cost of the area exceeding the established “six hundredth” limit.
These rules are provided for by federal legislation. In addition, the Tax Code provides that when establishing land tax, local governments can establish their own tax benefits, for example, complete exemption from the obligation to pay land tax. It follows from this that
Each municipality independently determines whether the exemption for pensioners will apply on its territory or not, and also determines the procedure for its application.
In addition to this benefit, the legislation of our country provides some other concessions for this category of citizens. For example, pensioners do not pay property tax, and this is established at the federal level and is valid throughout Russia.
Using the right to tax benefits
In order to find out whether pensioners pay land tax in a particular municipality, you must contact the administration of the relevant district or the tax office at the location of the land plot. It should be remembered that even if exemption is provided regulations municipal body, it will not be applied without a corresponding application from the person who has such a right. In addition to the application to the tax office, you will need to submit a package of documents confirming the taxpayer’s preferential status.
Calculation of land tax
As the Tax Code establishes, land plots located within the boundaries of a municipality are subject to land tax. The tax is calculated from the cadastral value of the land plot ( minus the cost of 600 sq.m. this area), determined as of January 1. If the land plot was formed within a year, then the tax is paid on the cadastral value determined on the date the plot was registered for cadastral registration. All information on the basis of which land tax for pensioners is calculated is submitted to the tax inspectorates by the bodies that carry out cadastral registration. The tax in respect of a plot of land owned by several persons by right of shared ownership is determined separately for each taxpayer according to his share in such plot.
Pay attention! In case of ownership of 2 or more plots, the tax base is reduced only in relation to any 1 plot at the taxpayer's choice. Information about the selected site must be recorded in a notification (sample can be downloaded), which must be submitted to the tax office before November 1 (for deductions for 2017 - before July 1, 2018).
Land tax rates are set by each municipality independently, but in any case they cannot exceed 0.3% in relation to:
- agricultural land;
- housing land;
- lands provided for personal farming, gardening, vegetable gardening, etc.;
- limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.
The tax on other land plots is paid at a rate of no more than 1.5%. The corresponding amount for a certain year must be paid no later than December 1 of the following year on the basis of a notification sent by the tax authority.
Land tax has been paid by land owners since 1999 - since the advent of the updated Tax Code. Revenues from it go to the local budget. The only exceptions are urban and agricultural lands.
The tax rate is:
- 0.3% of the cadastral value of the land. Used when calculating tax for land occupied by individual buildings or subsidiary plots. This includes land for livestock farming or horticulture.
- 0.7 - 1.5% - for other objects. Their list is given in normative legal acts municipalities.
The calculation and payment of the tax burden are established by local legislation. It is this that determines who is entitled to land tax benefits, guided by federal regulations.
Who is eligible for benefits?
The legislation establishes categories of persons who have the right to partially pay or not pay land tax at all. This includes:
- disabled children;
- disabled people;
- WWII participants;
- labor veterans;
- Participants are liquidators of the Chernobyl nuclear power plant consequences.
- heroes of the USSR and Russia.
It is worth noting that this list is not exhaustive. Each region has its own. Let's look at the most common categories of people applying for benefits and find out whether they are entitled to them.
Veterans of Labor
The following are recognized as labor veterans:
- persons who have honorary awards of the USSR or Russia and who have the length of service required to grant a pension;
- persons who have 40 and 30 years of experience for men and women, respectively, if they began working during the Second World War before reaching adulthood.
Current federal legislation does not provide for land tax benefits for labor veterans. Article 387 of the Tax Code gives municipal authorities the right to establish the amount of non-taxable amounts for this category of persons. As practice shows, municipalities are in no hurry to take advantage of this right. In addition, now the title “Veteran of Labor” is practically not awarded.
Pensioners
In the early 90s. This category of the population was exempt from paying land taxes. With the update of the Tax Code in 2005, this privilege was abolished. Now pensioners pay land taxes in full on an equal basis with the working population.
Tax benefits are possible at the municipal level. Thus, tax privileges depend on the location of the land plot. You can find out whether benefits are available and what their size is from the regulations governing taxation at the local level. It can be downloaded from the official website of the municipality.
In addition to benefits, authorized bodies have the right to establish requirements, upon fulfillment of which an individual can take advantage of the opportunity to reduce tax or not pay it at all. Most often, these are: permanent registration in the territory of the municipality, lack of official employment, etc.
The procedure for obtaining tax benefits and the scheme for their payment can be found at the territorial tax office.
To reduce the tax base, a pensioner must provide:
- pension certificate;
- land documents confirming ownership;
- passport;
- work book (if necessary).
Thus, land tax benefits for pensioners are the exclusive prerogative of the local government level. Mainly used as a measure social support low-income segments of the population.
Disabled people 2nd group
Not a single article of the Tax Code contains information about the complete exemption of disabled people of group 2 from paying land tax.
Article 391 of the Tax Code of the Russian Federation reveals the procedure for reducing the tax base and categories of taxpayers who have the right to take advantage of such privileges. Among them there are also disabled people of group 2, provided that it was issued before 01.01. 2004.
The maximum benefit by which you can reduce the amount for calculating tax is 10 thousand rubles. You can use it by providing documents confirming your right to receive benefits.
The basis document and application must be submitted to the tax office.
Full tax exemption for disabled people of group 2 is possible only at the local level.
So, land tax benefits for group 2 disabled people are established at both the federal and municipal levels (by decision of the authorized body).
Disabled people of 3 groups
A disabled person is an individual who is limited in life activity as a result of illness, injury or defect from birth. Group 3 disability is established for 1 year or for life. A certificate is issued to an individual. It is this document that serves as the basis for obtaining a tax benefit.
Federal legislation does not exempt this category of citizens from paying full taxes. Municipalities are vested with this power. In accordance with Article 391 of the Tax Code of the Russian Federation, disabled people have the right to reduce the taxable cadastral value by 10 thousand rubles.
An individual applying for this benefit is required to provide documents confirming his right to the inspectorate at the location of the land plot.
Land tax benefits for disabled people of group 3 are associated with a reduction in the amount for calculating the tax.
Land tax: features
- Calculated from the cadastral value of the site. If it is revalued, the amount may increase up to 1.5 times.
- In most regions of Russia, the amount of cadastre value far exceeds the market value of a plot of land.
- Tenants of the site are exempt from the tax.
- The cadastral value may be reduced by court decision. To do this, the applicant must prove that it exceeds the market price of the land. An independent assessment will be required.
- Preferential categories of persons are mainly established at the local level. So in Yekaterinburg, pensioners, including working people, are exempt from tax.
- The tax must be paid by 1.10. Failure to pay will result in fines and penalties.
- In the future, land and property taxes will be combined.
Benefits for land tax in Moscow
In addition to the list of persons who are exempt from tax on the basis of federal legislation, in Moscow no tax is levied on:
- members of large families;
- military members who have lost their breadwinner;
- minor children;
- disabled people of groups 1 and 2.
50% of the calculated tax burden is paid by employees of enterprises financed from the local budget. Employees of enterprises financed from several budgets can apply for 25%.
Thus, benefits for land tax for individuals in 2014 depend largely on the region.
