Photo: Getty Images– How will the apartment tax be calculated taking into account the rate approved in the Samara Region? How much will it be? Will it increase significantly?
– Since 2015, the housing tax has been calculatedbased on the cadastral value of the property. The cadastral value can be found on the website in the "Electronic Services and Services" section in the search mode of the "Reference Information on Real Estate Objects Online" subsection. For example, the cadastral value of a two-room apartment on Banykina Street is determined at 1,630,769 rubles. But the taxable amount will be less - by the cost of 20 square meters of the total area of the apartment. The fact is that 20 square meters is a social norm that is not taxed. We calculate the cadastral value of one square meter. To do this, we divide the cadastral value of 1,630,769 rubles by the total number of square meters 50.8 m, they are also indicated on this website. We multiply the resulting figure by 20 - this is how we get the amount that is not subject to tax, 642,035 rubles. We subtract the tax-exempt amount from the cadastral value of the apartment: 1,630,769 rubles - 642,035 rubles = 988,735 rubles - the amount subject to taxation. It must be multiplied by the tax rate, which in the Samara region is set at 0.3%: 988,735 rubles x 0.3% = 2,966.20 rubles - the amount of tax on the apartment on Banykina Street, which we took as an example. However, we will not have to pay this amount right away. A transition period of 4 years is provided. During these 4 years, the tax will be calculated as follows: 20% of the difference between the "cadastral" and "inventory" taxes will be added annually to the tax amount calculated based on the inventory value of the property. So, during these 4 years, the tax amount will be determined by the formula: (H1 - H2) x K + H2 = H, where: H1 is the tax amount calculated based on the cadastral value of the property, H2 is the tax amount calculated based on the inventory value of the property. The real estate tax has been calculated based on the inventory value up to now. K is the coefficient. Its value will be:– 0.2 – for the first year (in which the property tax is calculated based on the cadastral value);– 0.4 – for the second year;– 0.6 – for the third year;– 0.8 – for the fourth year.Starting from the fifth year, the property tax will be calculated based on the cadastral value without any reduction factors.As we can see, the property tax will increase. And the increase will be more significant, the greater the difference between the cadastral and inventory value for a specific property.Let's assume that the tax for 2014 on the apartment on Banykina Street will be 1,450 rubles, then if we follow the formula, we get the following calculation:(2,966 rubles – 1,450 rubles) x 0.2 + 1,450 rubles = 1,753 rubles. – this is the amount of tax that will need to be paid in 2016 for 2015 – in the first year of calculating the tax according to the new rules. I would like to note that according to the data provided by officials to the City Duma, the average calculated tax amount for one-room apartments will change from 675 to 787 rubles, for two-room apartments – from 936 to 1260 rubles, for three-room apartments and more – from 1791 to 2288 rubles.
