If the amount in the notification of the tax on a modest cottage in the Pushchino suburbs seemed to you strongly overestimated, it is quite possible that in the definition of cadastral value, inaccuracies were admitted. What can be done if you do not agree with the cadastral assessment of the household site?
Photo: Varbasevisch / Fotolia.com
Last year, about 90 thousand requests arrived at the Ministry of Property Relations of the Moscow Region. Two thirds of them managed to satisfy after the appeal of the owners to the portal of the department. In other cases, it is necessary to apply to the Special Commission or to court.
Cadastral score
The cadastral value of the site is a certain estimated value established as a result of the state assessment of the Earth, taking into account its location and classification on targeted purpose.From the point of view of a legally competent landowner, the cadastral value is a public equivalent of the actual cost of the site and according to the logic of things should approximately correspond to its market price. In practice, the cadastral value is often overestimated compared
With a market, since when evaluated, the features of land put on. According to experts, it is extremely difficult to sell a plot for the amount equal to its cadastral value. But it is only Polbie. Cadastral value is the basis for calculating land taxes, rent and fees for the use of a plot, its redemption cost (in case of repurchase from state or municipal property, as well as the sale of these lands to the owners located on the plots of buildings, buildings and structures).
The cadastral value of the site can be checked on a public cadastral map presented on the official website of Rosreestra. In order to receive an answer, in the search bar of the map you must enter the cadastral number of the site or its geographic benchmarks (if you do not remember the number)
Information about the cadastral value of the object included in the State Cadastre of Real Estate (including a specific date, as well as the date of entering into the registry and the date of determination of the price), can be obtained free of charge in the form of cadastral references on the approved Ministry of Education form. For this purpose, it is necessary to contact the branch of the FCP Rosreestra branch on the subject of the Russian Federation.
Cadastral value is determined by two ways:
- During the state cadastral assessment or in the process of cadastral accounting of the object of real estate (or accounting changes in the latter). Refine the way and get information
- The customer of the work is possible in the management of Rosreestra on the subject of the Russian Federation. This information will be needed if the owner of the site wants to find grounds for revising cadastral value.
Reason for revision
Together with the growth of the cadastral value of the plots (which became especially noticeable after the revaluation in 2013) increased the amount of land tax, as well as the cost of renting land owned land. Therefore, there was a need to revise the results and define the cadastral value, the final amounts of the calculations, which are based on cadastral assessment.
Some statistics (on the example of the Moscow region)
Tax rate (set separately for each subject of the Russian Federation) should not exceed 0.3% of the cadastral value, if the site has an agricultural purpose, is used to maintain and conduct personal economy (gardening, gardening, animal husbandry), refers to the housing stock (including The number of land on which is or hosts the engineering infrastructure of housing and communal complexes, as well as purchased with the aim of building housing). With regard to other sites, the tax rate is 1.5%.To restore cadastral justice, individuals may immediately contact the court, but legal entities and government agencies must first complain to the dispute review fees on the results of the definition of cadastral value with the territorial administration of Rosreestra.
If you are not sure that you can pass all the procedures until October 1 (dates, when land tax is paid), it is better to pay the amount specified in the receipt, otherwise the penalty will be accrued. In the event that the Commission or the Court decides the case in your favor, the overpayment will take into account the following tax period. At the moment, there are not many appeals, therefore specialists of regional bodies, which are subordinate disputes in the field of property relations, promptly respond to complaints from October to August.
The reasons for the appeal to the authorized state bodies can serve: the unreliability of the information about the land, on the basis of which its cadastral value was determined; Calculation of payments or cost of the site based on its market price, despite the fact that the cadastral value has already been established and it was lower than the market.
To find the grounds for revising the results of the cadastral assessment, the owner of the site is entitled to apply to the request for information about the object of real estate used in the definition of its cadastral value, to the customer of works or the management of Rosreestra in the subject of the Russian Federation. The customer of the work or a body that performs the state cadastral assessment is obliged to provide the applicant with the relevant data within seven working days from the date of receipt of the request.
If you want to reduce the amount of the tax (at the same time, the type of land use is specified correctly), the report of an independent appraiser will be required. The work of this specialist is from 30 to 50 thousand rubles, so debaters from one garden partnership should be united and order one report at all
Consideration of the application
Despite the fact that the appeal to the Commission for the consideration of disputes on the results of the definition of cadastral value with the territorial administration of Rosreestra (hereinafter - the Commission) for landowners - individuals is not mandatory, it is worth it from it.
First of all, it is necessary to prepare an application to the Commission, which is created in each subject of the Russian Federation. Be careful: the results of determining the current cadastral value can only be challenged until the next assessment, but no later than 5 years after making them to the state real estate cadastre.
The statement indicates: applicant's passport data; Characteristics of the controversial object of real estate (cadastral number, address); The reason for submitting an application (the rights that were violated) and the grounds for revising the cadastral value; List of attached documents.
The application will not be taken to consideration if there are no necessary documents, or the deadline for its submission, or the magnitude of the cadastral value, the results of the definition of which are condensed, was previously established in the amount of market value.
If the application is taken to consideration, a meeting of the Commission will be held within one month, the date of which you must report in advance so that you can attend it. In a seven-day period from the date of receipt of the statement, the Commission notifies about the appeal of the local government body, in whose territory there is a disputed object of real estate, as well as the owner of the land.
For information necessary for the work of the Commission, its chairman has the right to apply to the executor of work on the definition of cadastral value, the results of which are disputed, and (or) to evaluators of the report.
Commission decision
When in a statement as a base of filing, the unreliability of information about the property used in determining its cadastral value is indicated, the Commission has the right to reject the application (if the data on land is recognized as reliable) or decide on the revision of the results of the cadastral assessment (if the characteristics of the site are incorrect).If the basis for submitting an application for revision of the cadastral assessment is the lower (compared to the cadastral) market value of the real estate object, which is confirmed by the report, the Commission decides to determine the cadastral value of the site in the amount of its market value or rejects the application (depending on the procedure for work ).
The meeting of the Commission is eligible if there are at least half of its members. The voting procedure is due to the procedure for the creation and work of the Commission.
Within five days after deciding, the Commission reports on it to the applicant (if the latter was not present at the meeting), as well as the local government body, in which the property is located. If a decision was made to revise cadastral value, the Commission also notifies the territorial administration of the Rosreestra and the cadastral chamber of the subject. Commission decisions may be challenged in court.
If the tax amount is too large, make sure that the destination and location of the Earth correctly indicate in the property certificate. In order to recalculate performed the most promptly, you can leave a complaint on the portal of the Ministry of Property and Land Relations
Judicial order
The court can be treated to revise the cadastral value of the site or challenge the decisions or actions (inaction) of the Commission. The procedure for consideration of the claim will depend on the requirements declared in it. In any case, an administrative statement of claim will be required.
The claim should indicate:
- The name of the court in which the application is submitted;
- The plaintiff's data (place of residence or stay, date and place of birth, contact information - phone number, email address) or its representative;
- The name of the respondent organization, the place of its location, phone numbers, email addresses (if known);
- Information on which rights, freedoms and legitimate interests of the person who applied to court, or other persons, in whose interests filed a statement is violated, or about the reasons that may entail their violation;
- grounds and arguments that substantiate the claimant's requirements;
- information about contacting the Commission and the results of its consideration (if such an appeal was filed);
- List of documents attached to the application.
For the establishment of cadastral value in the amount of market administrative respondents, the state body or local government authority, which approved the results of the cadastral assessment, and the Federal State Registration Service, Cadastre and Cartography (Rosreestr). In cases of challenging the results of the cadastral assessment in connection with the identification of unreliable information about the land, the authority is also attracted to the participation, which is entrusted with the obligation to correct the cadastral or technical error (Rosreestr). In cases of challenging decisions, actions (inaction) of the Commission administrative respondents are the Commission itself and the separation of the Rosreestra at which it is created.
An administrative statement of a review on the revision of cadastral value is submitted to the court at the location of the customer of the work or the state body that determined the cadastral value. The timing of the claim is 5 years from the date of application in the State Cadastre of the contested results or 3 months from the date of decision-making by the Commission.
As a general rule, the court is obliged to consider an administrative statement on the revision of cadastral value for 2 months, and the application for challenging the decision or actions (inaction) of the Commission is within a month.
In the first case, when considering the case, the plaintiff must independently prove the unreliability of information about the land plot, on the basis of which its cadastral value was determined, as well as the market price established at the same date as cadastral. Get ready for seriously expenses, because to confirm your trigger, you will need a report on the value of the property, prepared by an independent appraiser.
If the court takes a positive decision, then the new cadastral value (at the date of filing a claim) is reflected in the operative part of the decision. Its information is applied from January 1 calendar year, in which the statement has been submitted, but not earlier the date of application in the State Cadastre of the contested cadastral value.
List of documents
To appeal to the Commission, in addition to the application, the following documents will be required:- certificate of the cadastral value of the land plot;
- a notarized copy of the title or right-handing document on the site;
- If the application is submitted on the basis of the insecurity of data - documents confirming the erroneousness of information on land used in determining its cadastral value;
- If the basis is the establishment of the market value of the object - the report on the assessment of the market value of the Earth in paper and electronic form (it is very important that it be determined to the same date as the cadastral value of one);
- In cases established by the authorized federal body, which regulates the assessment activities, is a positive expert opinion in paper and electronic form on a report on the definition of the market value of the land plot. (The conclusion should be prepared by an expert or experts of the self-regulating organization of appraisers, a member of which is an appraiser who has compiled.)
When contacting the court, in addition to the above documents, it is necessary:
- Notifications about the presentation to other persons participating
- in the case, copies of the administrative statement and documents attached to it or a copy of the application and documents in the number of administrative respondents and interested parties;
- Commission's decision (if available);
- Receipt of payment of state duty.
Approximate amount of land tax depending on the location of the garden plot (on the example of the Moscow region)
| Distance from the city, km | Market value of one weave of land, rub. | The amount of tax (with a plot of ten hectares), rub. |
| Up to 15 | 300-500 thousand | 10-15 thousand |
Up to 15 (by Western direction) | From 1.5 million | From 45 thousand |
| New Moscow | ||
| Up to 50 | 100-150 thousand | 4-6 thousand |
| 51-100 | 20-70 thousand | 1-3 thousand. |