Photo: Getty Images- How will the apartment tax be considered taking into account the rates approved in the Samara region? How much will it be? Will it increase greatly? 
- Since 2015, housing tax is calculatedbased on the cadastral value of the property. The cadastral value can be found on the website in the section "Electronic services and services" in the search mode of the subsection "Reference information on real estate objects online." For example, the cadastral value of a two-room apartment on Banykin Street is set 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. For this, the cadastral value is 1,630,769 rubles. we divide by the total number of square meters 50.8 m, they are also indicated on this site. The resulting figure is multiplied by 20 - so we get the amount that is not taxed, 642,035 rubles. The tax-free amount will be deducted from the cadastral value of the apartment: 1,630,769 rubles. - 642,035 rubles. = RUB 988,735 - the amount subject to tax. 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 for an apartment on the street. Banykina, which we took as an example. However, we will not have to pay such an amount right away. A transitional period of 4 years is envisaged. During these 4 years, the tax will be calculated as follows: 20% of the difference between the "cadastral" and "inventory" tax will be added annually to the amount of tax calculated based on the inventory value of the object. So for 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 object, H2 is the tax amount calculated based on their inventory value of the object. So far, the property tax has been calculated based on the inventory value. K is the coefficient. Its value will be: - 0.2 - for the first year (in which 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 Starting from the fifth year, the property tax will be calculated based on the cadastral value without any decreasing coefficients. As you can see, the property tax will increase. And the increase will be the more significant, the greater the difference between the cadastral and inventory values for a particular real estate. Suppose that the tax for 2014 on an apartment on the street. Banykin will be 1450 rubles, then if you follow the formula, the following calculation is obtained: (2966 rubles - 1450 rubles) x 0.2 + 1450 rubles. = RUB 1753 - this is the amount of tax that will need to be paid in 2016 for 2015 - in the first year of calculating the tax under the new rules 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.
