What is the difference between cadastral value and inventory value. The difference between cadastral and inventory value

From January 1, 2015, changes regarding the property tax of Russian citizens come into effect. It will be calculated based on the cadastral value of the object. Now for these purposes the inventory estimation is used. It is carried out by BTI. What is the difference between cadastral value and inventory value? How much money will citizens of Russia have to pay?

Real estate valuation: inventory, cadastral value

The Bureau of Technical Inventory makes calculations based on the cost of materials used, and also takes into account wear and tear. Therefore, the inventory value of the object is far from the real one. Cadastral takes into account other factors - from the prestige of the house and its location to the floor and comfort level. That is, it corresponds to the market price as much as possible. It is this indicator that will be taken into account when calculating the amount of tax. This is the difference between cadastral value and inventory value.

Changes

The growth of payments will be felt first of all by the owners of old apartments. Due to inflation, the cost of such housing is close to zero. Therefore, their owners in previous years contributed symbolic amounts in the form of taxes. Changes in the legislation will not create problems for the owners of new apartments. They already use the cadastral assessment of the property tax. The inventory cost of housing in a new building is close to the market value.

The cadastral valuation was carried out in 2012. Its results came into force on January 1, 2013 and will last at least until the end of 2015. According to the rules, the assessment should be carried out no more than once every three years, but no less than once every five years. Everything about the inventory and cadastral value of a particular object can be viewed on the Rosreestr website.

Calculation

According to the Tax Code, when calculating the amount of tax, the cost of 20 sq. m of the total area of ​​the object. For a communal apartment, this figure is 10 square meters. m, and in a private house - 50 sq. m. It does not matter how many buildings a person owns. There is one deduction per item. If two people live in the apartment, then they can divide the “free” meters in half.

Algorithm for calculating the amount of tax:

1. Find out the cadastral value of your real estate (apartments, cottages, houses, garages, etc.) on the Rosreestr website. On the main page of the web resource there is a section "Electronic Services". In it you need to select the item "Reference information on the property", enter the address of the apartment or its cadastral number. In the first case, in the top line you need to specify the search option "GKN".
2. Find out the cost of 1 sq. m, dividing the amount received by the area of ​​​​the apartment.
3. Reduce the area by the size of the "free" squares. This will be the "tax base".
4. Multiply the result by the 0.1% tax rate.

Calculation examples

The area of ​​a two-room apartment is 60 sq. m. Inventory value of the object - one and a half million rubles. According to the old scheme, the tax was calculated as follows: 1.5 x 0.75% = 11,250 rubles. (H2). According to the new scheme, the calculation will be carried out as follows:

• RUB 9.54 million - cadastral value;
• 159 thousand rubles - the cost of one sq. m;
• 159 x 20 \u003d 3.18 million rubles. - deduction for "free" meters;
• 9.54 - 3.18 \u003d 6.36 million rubles. - the tax base;
• 6.36 x 0.1% = 6360 rubles. - the amount of tax at a rate of 0.1% (H1).

The tax is calculated according to the formula:

H = (H1 - H2) x K + H2, where K = 0.2 in the first tax period (20% of the total tax).

Total: H \u003d (6.36 - 11.25) x 0.2 + 11.25 \u003d 10.3 rubles.

It turns out that the amount of tax that will need to be paid in 2015 is lower than the current one. But this is only the first year. Then the ratio will increase. And the amount will decrease. But after the revision of the cost, the amount of tax will increase. The first and last revaluation took place in 2012. The next one will be no later than 2017.

Cadastral value: assess fairly

According to the new algorithm, the price of a property will be influenced by many more factors. Previously, only depreciation was taken into account. Now this list has expanded:

• location;
• object area;
• material used in the construction;
• year of construction of the building;
• proximity to water bodies;
• distance to the nearest center of the subject of the Russian Federation;
• market prices for the property;
• distance to the railway station, platform, station;
• other important pricing factors in the region.

Now you know what is the difference between cadastral and inventory value.

How much will you have to pay

Citizens of Russia will receive receipts with new tax figures in 2016 with data for 2015. In order not to shock people immediately, it was decided to implement the increase gradually. In 2016, Russians will pay only one-fifth of the new amount. 20% will be added to it annually. From 2020, the tax will have to be paid in full.

What is the difference between cadastral value and inventory value? It will be calculated by the appraiser. Therefore, in many areas, experts have already estimated approximate spending figures. So, the owners of a three-room "brezhnevka" with an area of ​​​​58 square meters. m in the area of ​​​​the transport fork will have to pay an amount six times higher than the current one. Expenses for owners of one-room apartments with similar conditions will increase 3 times. And the owners of "Stalin" should get ready for an 8-fold increase in the amount of tax. At the same time, the estimated cost of housing in one entrance may differ, since the floor and layout will be taken into account in the calculations. This is another answer to the question of how the cadastral value differs from the inventory value.

The benefit remains

After the change in the order of settlements, the previously existing benefits are preserved, but they will now operate according to a different algorithm. The tax rebate will only apply to one property. If a pensioner owns an apartment, a garage and a summer house, then he must independently choose the property for a preferential tax deduction. You must notify the inspectorate of your decision by November 1 of the current year. If this information does not come from a person, then the employees of the state agency will independently choose the object. The deduction will be given to the property with the highest cadastral value. The list of beneficiaries is very large: pensioners, disabled people of groups I and II, war veterans, Chernobyl survivors, large families (four or more children under the age of 18). As for objects whose value exceeds 2 million rubles, a tax rate of 2% will be applied here.

Validity of innovations

The property tax should guarantee constant revenues (because it does not depend on the market situation) and replenish federal budgets (this is especially true for subsidized Russia). In 2013, at his expense, the state budget was replenished by 22.3 billion rubles. This is a very small amount.

As regards the principle of fairness of calculus, the situation here is even more interesting. The inventory estimate, which was used in the calculation of the tax base earlier, is several times lower than the present one. From this point of view, apartments in the center of the capital with a market value of 50-10 million rubles. are estimated at 1 million rubles. Their owners pay tax in the range of 200 - 7.5 thousand rubles. respectively. And the owners of housing in a new building on the outskirts of Moscow have to pay more than 8 thousand rubles to the budget annually, since, according to the BTI, the price of an apartment exceeds 1 million rubles. Do you see how the inventory value differs from the cadastral value? Innovations will primarily affect the owners of old apartments in the center of Moscow. The cadastral valuation of such objects can be 10 times higher than the investment one. Owners of old houses in prestigious areas of the capital (without benefits) will have to pay more. Their tax amount can reach up to 50,000 rubles. But such citizens are already paying almost the same amount for vehicles. Homeowners need not worry. Their tax amount will not change much. But there are only 10% of such owners in the capital. Another 2 million Muscovites fall under the category of beneficiaries.

According to preliminary estimates, this tax, if an effective administration system is built, can increase the amount of revenues to the Moscow budget by 3-5 times. In monetary terms, this is more than 11 billion rubles.

Conclusion

Since 2016, Russians will have to pay property tax based on the cadastral value of the property. Currently used inventory. The new assessment takes into account more factors: from location and comfort level to the distance from the object to the traffic intersection. At the same time, the results of the assessment of apartments in the same entrance will be different, since they have different layouts and number of floors. This is the difference between inventory value and cadastral value. How will these changes affect the amount of tax paid? Differently. Owners of apartments in new buildings need not worry. Their cost will remain virtually unchanged. But homeowners in the center of the capital and in prestigious areas of other cities should prepare for a significant increase in the amount of tax. Costs can increase up to 10 times. Similar amounts of tax are now being paid by owners of expensive vehicles. Preferential categories of citizens can choose only one object for deduction. For other citizens, the amount of expenses can increase three times.