Land tax for pensioners in 2020 and list of benefits

Land tax for pensioners

Land taxation applies to all citizens of the Russian Federation. Legal entities and individuals make payments to the regional budget on equal terms, regardless of their status in society. Pensioners are classified as low-protected categories, therefore they are entitled to certain privileges in the payment of land tax.

According to federal law, pensioners are not exempt from taxes. This issue is being dealt with by local authorities. Important. If the local government deems it necessary to provide a benefit in the form of a full exemption to citizens of retirement age, a local regulatory act will be formed.

In 2020, they do not pay tax according to Art. 385 of the Tax Code of the Russian Federation the following categories:

• executive branch: court, police, prison; • road enterprise; • a company of a religious nature; • community of disabled people; • residents of the Far North and East; • shipbuilding enterprise for a 10-year period; • an enterprise located in a free economic territory.

At the regional level, the list of beneficiaries may be expanded. To obtain information about a complete list of individuals and legal entities that are exempt from paying taxes, you should contact your local tax office or local administrative authority.

Who can be considered a beneficiary

Taxation of individuals is carried out in accordance with federal law, which was adopted in 1991. The law specifies which categories of citizens may be completely exempt from taxes on certain types of property. Many people do not understand whether pensioners pay land tax, because according to the law they are exempt from property tax.

This is actually true; the state considers it necessary to pay land tax. Both legal entities and individuals who own land plots must pay it. Interestingly, until 1991, persons receiving a pension did not have to pay it, but with the adoption of the relevant law, this relaxation was canceled.

The Tax Code contains a description of which categories of citizens can enjoy tax benefits. These include the following persons:

• Heroes of the Soviet Union;
• Veterans of Labor;
• Pensioners with disabilities;
• Some other categories of citizens

This clause makes it possible to reduce the amount subject to tax by 10,000 rubles. But there is no mention that benefits to persons receiving a pension must be provided.

Do I need to pay?

The tax rate for land taxation is set by the local authority, but this factor depends on the purpose of the land. The owners pay a maximum of 0.3%:

• country lands, garden plots; • land plots intended for agricultural needs; • land plots intended for livestock breeding; • land plots intended for gardening and vegetable gardening.

The maximum rate of 1.5% is levied on other categories of property. An example of such a plot is a plot for individual housing construction. Local authorities can independently set the tax rate for taxation, but it cannot exceed the maximum described in Article 394 of the Tax Code of the Russian Federation.

Obligation to pay tax

In general cases, the need to pay land tax for pensioners is established under the same conditions as for other categories of citizens. In particular, for this they must own a plot of land with one of the following rights:

• own;
• the right of lifelong inheritable ownership (it is worth considering that this type of right is granted exclusively to citizens);
• right of unlimited (permanent) use.

As for two more grounds for using land, namely lease and gratuitous use (both fixed-term and indefinite), in this case the pensioner does not have tax obligations.

Since in these cases the land actually belongs to other entities, it is they who must pay money to the budget for it.

The specific land tax rate is set by local authorities, but with mandatory consideration of the requirements of federal legislation:

• 0.3% - for certain types of plots (including agricultural plots, as well as those intended for gardening, livestock farming, vegetable gardening, provided for personal subsidiary or dacha farming, occupied by housing stock);
• 1.5% - for all other categories of land.

Obligations to pay land fees may be closely related to another property tax that is assessed on real estate owned by pensioners. This can be a house (country house or residential) or a garage located on its land plot, as well as an apartment, room or parts (shares) of these real estate objects. An important requirement in this case is the fact that these objects belong to the pensioner on the right of ownership.

Unlike land tax, benefits for which for pensioners are established only at the regional level, for property tax they are determined at the federal level.

In particular, they are completely exempt from paying tax, but only on one piece of real estate owned by them. As for all other types of real estate, they are subject to taxation in accordance with the general procedure.

For example, if a pensioner has an apartment and a dacha, he can choose for which of these objects he will pay tax (naturally, it will be the amount that is less). However, in this case, regional benefits can also be additionally established, which will apply to other types of property. When establishing them, other characteristics of the payer are necessarily taken into account, in addition to his belonging to the category of pensioners.

It is worth considering that property and land taxes may increase significantly from 2020, since the procedure for their calculation has changed somewhat. In particular, the tax base for their determination is now the cadastral, rather than the inventory value of the property.

In this case, the value of the first indicator may be several times higher than the value of the second, which will accordingly affect the final amount payable.

What to do if your application for lease of land is refused? Find out in our material! You will learn how to allocate a share in our feature article.

How to take the extract you need from the house register, you will read in our material at the link.

Is there a benefit?

The federal benefit is established by the Tax Code, which indicates its application in all regions of the country. The list of privileges is small, and many socially protected citizens were not included in it. Persons living in the Far East, North and Siberia with their communities (regional zones used for national crafts and traditional life) may not pay land tax. A reduction of 10 thousand rubles in land tax payment is available for:

• heroes of the USSR, Russia, full holders of the Order of Glory; • disabled people with first and second disability groups; • persons who have received radiation and have radiation sickness after accidents at nuclear and nuclear enterprises, as well as during testing of nuclear weapons.

If a person only has a pension, they are not eligible to apply for benefits. Land tax benefits for pensioners are given if citizens have a disability, the status of a hero of the Soviet Union or Russia, if they previously suffered from background radiation.

Benefits in the field of land tax

Article 395 of the Tax Code of Russia states that only individuals who are classified as indigenous peoples of the North, Siberia and the Far East should be fully exempt from taxation in relation to those soils that are cultivated by them for the permanence and at the same time development of the usual them way of life, farming and folk crafts.

In addition, a group of people has been identified for whom a certain figure in the amount of 10,000 rubles is deducted from the amount of accrued rent for land.

These include:

1. Heroes of the Soviet Union, Heroes of Russia, full holders of the Order of Glory;
2. Disabled people of groups I and II, disabled children;
3. Veterans and disabled people of the Great Patriotic War, as well as other military operations;
4. Citizens involved in eliminating the consequences of the Chernobyl accident, as well as those who received radiation sickness as a result of nuclear weapons testing;
5. and others.

The municipal government has the ability to approve tax breaks independently . However, this does not mean that they will be applied a priori. By contacting your local administration, you can obtain information about the availability of tax benefits in your municipality.

After this, you need to contact the tax service, where they will show you a list of documents that need to be collected in order to apply the benefit.

Land fee for pensioners

The Tax Code of the Russian Federation does not establish preferences in land tax for pensioners, which means that they must replenish the treasury on an equal basis with others. Regional and local authorities may provide discounts for this category of citizens.

These discounts are most often expressed in a reduction in the tax rate, and this, in turn, leads to a reduction in the amount calculated and, of course, paid.

In order to apply the required benefit, you will first have to make sure that it works in your region. If this is the case, then it is recommended to contact the territorial tax office by presenting your pension certificate.

In addition, to obtain a privilege, it may be necessary to fulfill several other essential conditions:

• Almost always, a pensioner must be unemployed , that is, officially unemployed;
• To receive benefits for a plot under a house, a pensioner must be registered in this housing , or live there permanently;
• the benefit can be provided only for one of the pensioner's plots .

When establishing benefits, local authorities make a full analysis of the situation in the region, assess the demographic situation, compare the economic situation of the region with the rest of the country, calculate the degree of implementation of the plan for a particular type of revenue, and also analyze the quantity and quality of land, the situation with the registration of property rights to these territories.

What can retirees expect?

From the very beginning of the Tax Code in Russia, pensioners did not have benefits for land tax. However, local administrations often introduced such “indulgences.”

One of the forms of benefits for pensioners was often deductions : for example, a fixed amount was deducted from the tax base, and if the cadastral value did not exceed the discount amount, no tax was paid at all.

One of the essential conditions for the calculation and payment of land tax is the correct registration of ownership of a land plot with its fixed cadastral value . When this condition is not met, no payment is made.

Sometimes there are situations when a pensioner who has registered a land plot in the current year receives a notice of payment of the corresponding tax for previous years, when the plot has not yet been registered. However, you do not need to pay for more than the previous three years.

In general, benefits approved at the local level may differ significantly in different regions of the country, for example:

1. In St. Petersburg, only military pensioners are provided with the following benefit: 25 acres of land for personal use are not subject to land tax;
2. In Moscow, the tax base for a pensioner will decrease by 500,000 rubles if the land plot is used for personal purposes and is not rented out;
3. In some cities you can find a preference for land tax for pensioners, expressed in a 50% discount;
4. For the peoples of the Far North who use land plots for personal farming, the land tax discount can reach 100%.

It must be said that at the end of 2014 (according to statistical studies), about 20% of all pensioners who have this opportunity took advantage of land tax benefits.

There could be several reasons for this behavior:

• lack of awareness of pensioners about the right to use benefits due to the ineffective work of local governments;
• a large package of documents that must be brought to the tax office after standing in line;
• legal illiteracy.

Applying for benefits is not particularly difficult; the procedure is quite simple. In order to apply the discount in a timely manner, you need to be aware of the events taking place in your municipality, which is not difficult, especially considering that now each of them has its own website on the Internet, where all regulations must be published, access to which should be to be free.

A little hint : the decision to introduce or cancel benefits is made by local authorities in the fall before adopting the budget for the next financial year.

What needs to be done to receive benefits

Land tax benefits for pensioners, if persons fall under the list of those receiving privileges, are issued after contacting the territorial Federal Tax Service and submitting an application. The application should indicate:

• Full name of the applicant; • address indicating the registration and place of permanent residence of the person; • information from the applicant's passport; • TIN; • name and address of the authorized body to which the appeal is made; • date with signature.

Specialists of the territorial division of the Federal Tax Service of the Russian Federation provide a template to fill out and a form. The paper can be drawn up on a computer and printed, or it can be submitted by hand.

Rules for calculating land tax

Only those land plots that are within the boundaries and are leased under contracts of perpetual use are subject to tax of this municipality.

The tax amount is calculated based on the cadastral estimated value of one hundred square meters of land.

Local authorities accept requests to accept an interest rate, which will affect the amount of the fee.

The cadastral estimated value of land is determined as of January 1, 2020.

For the preferential category of land tax payers, the following calculation procedure occurs:

• The area of ​​the land allotment is 600.0 square meters = exceeding the area of ​​the preferential allotment;
• The cost is calculated based on the cadastre of the area exceeding the area;
• Cost of excess area x interest rate = amount due.

If the plot belongs to several land users, then everyone pays their part in the shared use of the land.

The tax is calculated depending on the occupied area and is calculated for each individual.

Interest rates

Land tax rates are set independently in each municipality, but there is a maximum when the rate cannot exceed 0.30%.

This maximum applies to:

• To agricultural land;
• Lands of the housing construction fund;
• Land plots for personal gardening;
• Allotments of land for private subsidiary farming;
• Department of Defense lands;
• Allotments of land for border services.

For the remaining land for various purposes, a maximum rate is assigned, which is illegal to exceed - 1.50%.

Land tax is paid before the first of December of the current year, for the previous calendar year, in accordance with the notice that is sent to all taxpayers.

Where does registration take place?

To clarify the availability of land tax benefits for pensioners in a particular region, you need to personally request this information from the territorial division of the federal tax service at the address where the land was registered.

If there is an applicant on the list of benefit recipients, he should submit initial documentation, which includes the following data:

1. Statement regarding the grant of privilege. 2. Passport data in the form of a copy and original. 3. Confirmation of pensioner status in the form of a certificate. 4. Confirmation of ownership of the land plot.

In exceptional cases, tax specialists require the provision of additional documents. If at least one of the documents is missing, land tax benefits for pensioners may be denied.

But local authorities may reconsider the possibility of granting privileges. Pensioners at the federal level receive a tax deduction for the cost of six hundred square meters of land.

Types of existing benefits by region of the state

All types of tax benefits can be divided:

• 100.0% tax exemption on a plot of land;
• Discount of 10,000.00 rubles;
• Local discounts on land tax.

There are no approved tax benefits in the tax legislation; there are only social categories of the population recommended for regional authorities, which may, by their decision, have discounts when paying for land:

• Regions give tax breaks to their elderly permanent residents;
• Some regions and municipalities have made tax relief on land for pensioners who have their own real estate and live in it in a given territory and for which they already pay a property tax;
• The region gives relief to non-profit partnerships of gardeners and vegetable gardeners, where the members are pensioners, although according to the law, these members of the partnerships must pay for the collective land in use.

Many regions of the Russian Federation are expanding the list of beneficiaries and also providing a larger discount than the authorities of the Moscow region.

Taxation based on regional fees depends on the work of the authorities, as well as on the economic state of the region and on the receipt of taxes in its budget.

Collection of documents

To receive government concessions in payment of land tax, you need the documents discussed above. First of all, an application for a deduction is submitted.

Where to get documentation:

1. Passport details indicating citizenship and registration. The power of attorney must be notarized if the papers are submitted by an authorized person. 2. A printed or handwritten statement of intent to receive the benefit. 3. Pension certificate (this year they began issuing certificates stating that a person has been assigned pensioner status). 4. Agreements, papers that confirm the transfer of ownership of the land plot.

Important. Each submitted paper will be checked by tax specialists. If errors, inconsistencies or falsification are discovered, the person will not receive benefits.

If a deduction is denied, the applicant receives a written notification to the email address indicated in the application. Specialists have the right to refuse only on the basis of the legislative framework, so that the pensioner can challenge the decision in court.

In order to challenge the decision without going to court, a claim is written against the leadership of the Federal Tax Service of the Russian Federation. It will be considered for a month, and then an official decision will be made.

How to apply for tax benefits for land in Moscow and its region?

The first step is to contact the tax office of your region and find out information about the benefits provided to taxpayers for land.

When contacting the fiscal service of the municipality or region of residence, you must confirm your pensioner status in order to be eligible for benefits.

Only the Federal Tax Service gives the right to receive discounts and benefits that are valid in your city government, or in the region .

If the Federal Tax Service does not confirm the status of a pensioner, then this citizen will receive a notification to pay the full amount of land tax.

How to correctly apply for a discount?

In order to receive a tax discount, you need to write an application for this benefit to the Federal Tax Service. There is a statutory content of the application.

Text of the application for land tax benefits:

• Fully written initials of the applicant for the benefit;
• Details of the document confirming the identity of the applicant;
• TIN number and details;
• Applicant's registered address;
• Contact telephone number for the inspector to communicate with the applicant;
• All documents confirming disability, veteran’s ID, document confirming pension status;
• All documents for the land plot for which the benefit is required;
• A list of all documents that are attached to the application.

At the very end of the written text of the application, the date of submission of documents and application, as well as the signature of the pensioner, which needs to be deciphered, is indicated.

If the applicant for a benefit cannot personally submit an application, then the application can be submitted by the legal representative of the pensioner on the basis of a notarized power of attorney.

The application is drawn up in 2 copies and, together with a package of necessary documents, is submitted to the tax inspector.

On the second copy of this application, the tax inspector marks the receipt of all documents.

You can also send an application for tax breaks for a land plot by mail. Then you need to send this notification letter and make a copy of the attached documents.

This service of Russian Post is paid. Notarization of documents (photocopies) is not provided in this case.

After considering the case, the tax inspector must inform the pensioner how his issue was resolved.

Tax breaks for pensioners in the Moscow region

In the city of Moscow, a preferential category has not been established and no discounts on the land tax rate have been accepted, and in the region there are tax incentives, but only in each district have the authorities adopted their own percentage discounts and identified priority categories of their residents for the benefit:

Registration procedure

Registration consists of the following stages.

1. Before applying for a benefit, documents are collected. They may vary depending on region. A preliminary clarification of the list must be carried out by telephone at the tax office or through the official portal. 2. The application is signed. 3. Submission of papers can be carried out independently or with the help of a legal representative, after a personal visit to the organization, portal or by postal order. The data is sent in the form of copies by registered mail with the described attachments and a notification that the data has been delivered. 4. If necessary, a notary will need to certify a power of attorney, without which it is impossible to represent rights by a third party. 5. The possibility of fraud will be immediately checked, which increases the chance of refusal. This is especially true for the status of a recipient of benefits. 6. If all documents are in order and the application is filled out correctly, a decision is made to satisfy the application for the possibility of canceling the payment or providing a tax discount. The taxpayer receives notification of the decision.

Important. Documents are checked within 5 working days. If some data is missing, it can be supplemented.

Calculation of land tax

The tax amount is credited to citizens by the inspectorate at the address where the plot of land is located. Until June 1, 2018, the payer receives a notification-decision about the need to pay tax at the place of registration from the tax office. The taxpayer may submit a written application to the tax authority at the location of the land in order to verify information regarding:

• the size of the area of ​​the plot of land that is in the possession or temporary use of the taxpayer; • rights to use tax benefits; • bet sizes; • tax accrual.

To determine discrepancies between the information of the tax authority and the information confirmed by taxpayers (based on documents confirming ownership and the availability of benefits), the tax amount must be recalculated within 10 days.

The preliminary notification-decision from the tax service will be canceled (revoked).

Required documents for granting benefits

To apply for a tax exemption for the use of land, the owner must submit the necessary documents, which are subject to verification. If municipal authorities have determined benefits for pensioners and documents confirm this right, then a recalculation is performed.

From a person applying for recalculation of the amount of the fee, the tax authority requires the following basic documents:

• passport;
• pensioner's ID;
• certificate of the owner of the plot.

Depending on the established conditions for applying preferential tax recalculation, other documents may be required to confirm the right to benefits.

Sometimes tax officials may require a work record book or an agreement signed with the employer. All necessary information about documents and opportunities in the presence of benefits can be clarified with local authorities.

The preferential recalculation of the tax amount must be completed within a strictly defined time frame. Otherwise, the pensioner will be denied.

Calculation example

Individuals can independently submit a request for land tax calculations. The calculation is carried out by the tax authority, based on the data provided by Rosreestr. Rosreestr transmits to the tax authority information about the applicant’s category and the value according to the cadastre.

This amount is influenced by many factors: distance from a large city, the presence of a road junction and its quality, the level of infrastructure development. The cadastral value of land plots is recalculated every five years. These are the time boundaries during which changes occur that affect the value of the property.

The calculation algorithm is quite simple. Taxation is collected in equal parts for each plot. The cadastral amount of each registered land plot can be requested online in the USRN information list.

If the value of land has changed according to the cadastre, then the updated information is immediately changed on the official portal.

Land not subject to taxation.

There are lands on the territory of the Russian Federation for which, for a number of reasons, it is impossible to register rights, according to which no tax is levied on these plots. These areas include:

• Those areas that are federally owned, such as nature reserves, national parks, lands on which the buildings of the armed forces and all structures that are associated with this structure are located;
• Those lands on which there are historically significant objects;
• Lands protected by forest legislation;
• Plots of land within the water management area;
• That land that is part of the common property of an apartment building.

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Features of taxation

Depending on the region, the process of calculating tax and providing benefits differs. The most significant changes affected the following cities.

In Moscow and Moscow region

Benefits are provided to low-income citizens with incomes below twice the subsistence level. Therefore, when determining the discount, the pension amount is calculated.

In St. Petersburg and Leningrad region

Pensioners are completely exempt from land taxation, provided that the plot size is less than 2500 m2. - 25 acres. Such innovations were adopted relatively recently. Almost every pensioner can be exempt from tax.