Calculation of the inventory value of the apartment for taxation. How to find out the inventory value of an apartment. Tax = STI x Share x Rate

Until recently, without the conclusion of an accredited appraiser of the Bureau of Technical Inventory, it was impossible to sell real estate, or issue a donation for it, or buy it, since real estate tax was calculated based on the inventory value of housing. But over the past few years, some changes have taken place in Russian legislation that have affected this area of ​​activity, according to which the inventory assessment is gradually losing its relevance and compulsion, since the law in question that individuals pay real estate tax based on its cadastral value, and not inventory.

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This calculation method should be completely switched over by 2020. According to the amendments made in 2015 to the Tax Code, if real estate is sold or bought (donated, inherited) at the inventory value, then a deflator coefficient is applied to calculate the real estate tax, which is set by the authorized bodies in accordance with the situation and other factors, affecting its meaning. This coefficient will be used until the entire country moves to the calculation of housing taxes based on its cadastral value. From 2020, the inventory report of appraisers will not be a legal basis for deducting taxes from individuals.

What is inventory value

Inventory valuation is the price of real estate, according to the conclusion of the BTI on the valuation of real estate. An expert assessment is carried out by accredited bodies of the Bureau of Technical Inventory to legalize transactions for the purchase, sale, donation of residential and non-residential real estate, as well as land plots.

Very often, the appraised value of an apartment is much lower than the market value, that is, an apartment is sold at one price, and in the conclusion of experts on the inventory of housing, it is completely different. This circumstance most directly affects the amount of tax on real estate. If the tax was calculated from market value, then the amount of payment would increase significantly. Therefore, it was beneficial for buyers when the tax amount was calculated from the inventory expert assessment, but, due to changes in the legislation, today the tax is calculated from the cadastral one. The inventory count takes into account:

• total area of ​​housing;
• communications;
• bearing walls, partitions, window and door openings;
• type of foundation;
• the cost of building material;
• number of floors;
• the presence of an elevator;
• year of construction and commissioning apartment building.

The inventory cost of a house or apartment is a subjective indicator, since only the number of square meters and the actual cost of building materials used are taken into account. And here is the cost land plot on which the house stands, its location (far or close to the center), infrastructure, level of convenience and comfort, and many other factors are not taken into account, although they play an important role when choosing and buying a home.

When do you need to know the appraised value of an apartment or house? Most often, an inventory valuation of property is needed when:

• registration of a donation for real estate;
• exchange;
• housing privatization;
• renting an apartment;
• buying/selling.

Where can I find inventory value?

The inventory value of housing (house or apartment) can be useful to the owner of real estate at any time. Despite the fact that the cadastral and inventory values ​​are indicators that evaluate specific housing from a financial point of view, they are calculated and reported on by various government agencies. BTI is engaged in expert evaluation and determines the inventory value, and Rosreestr - cadastral. In order to find out the estimated cost of an apartment, you need to contact the relevant authority, but first you need to know for what purpose you need this data.

If this is a matter of pure and idle curiosity, and you do not need documentary confirmation of these information about the apartment, then you can see them in a matter of minutes, without leaving your home, on the official website of Rosreestr. On this Internet resource, you can find a cadastral passport for any real estate (apartment, country house, cottage, garage, land, etc.).

If you need to get an official certificate of the inventory value of the apartment, then you need to apply personally to the BTI at the place of registration. Muscovites have the opportunity to obtain such a certificate at the Moscow State Services Center "My Documents".

Important! Information on the inventory value of the apartment and a document containing this information can only be issued to the legal owner of the property or his official representative (the person in whose name the notarized power of attorney is drawn up).

To obtain the relevant certificate, you need to provide the following documents to the BTI authorities:

• passport of a citizen of the Russian Federation;
• a document confirming the ownership of real estate (purchase and sale agreement, deed of gift, certificate of entry into inheritance rights, social tenancy agreement, etc.);
• statement;
• check for payment of state duty.

When all documents are submitted and the state fee is paid, the BTI employee will notify you of the date when the document will be ready. To obtain a certificate, you will need to come to the institution after a specified time and present a passport or other document confirming your identity.

How to find out the estimated cost online on the Rosreestr website

Many apartment owners are interested in how to find out its inventory value without visiting the BTI and whether this is possible. On the official website of Rosreestr, you can get and check all the information you need about your apartment. For this you need:

1. Open the main page of the site.
2. Select the "Electronic Services" menu item.
3. On the page that opens, select "Reference information about real estate online."
4. In the appropriate field, enter the cadastral number (the housing code indicated in the technical passport) or the address where the house or apartment is located.
5. A new page will open with all the data of your housing or other property, where its inventory value will also be indicated.

To obtain the state cadastral value (GKS) online, you need to contact Rosreestr to issue you a cadastral extract, since the GKS is included in general information State cadastre. Obtaining an extract from the cadastre is paid service, for which you have to pay 400 rubles.

How to calculate the inventory value of an apartment

The basis, the basic indicator for the inventory and calculation of the cost of housing is replacement cost multi-storey building (the building in which the apartment is located). The system and principle of calculating property value has been going on since the 70s of the last century, therefore, in order to somehow modernize and “update” them, experts translated them into current price level in accordance with the individual characteristics of each individual region of the Russian Federation, taking into account certain amendments, coefficients and indices in the process.

All data and the calculation algorithm are located in the Bureau of Technical Inventory, whose bodies conduct an expert assessment of housing. To correct the data, the residual estimated cost per square meter is used, multiplied by a certain coefficient, which is determined and established in accordance with the law on a quarterly basis by self-government bodies at the regional level. Based on the foregoing, the inventory value of a property is the difference between the amount received, calculated according to a certain formula, and housing depreciation (obsolescence of the building).

Three main inventory methods are used to calculate the inventory estimate:

1. Comparative.
2. Costly.
3. Profitable.

At comparative method expert appraisal of housing, a comparative analysis of certain data on the property being valued and similar objects, transactions with which were carried out at approximately the same time, is carried out. That is, a particular apartment is compared with the same in terms of area, number of rooms, taking into account the number of floors in the house, the presence of an elevator and other factors. An excellent help would be a similar apartment in the same building, if its assessment was carried out quite recently. However, this method is not accurate and can only give approximate data on the cost of housing.

Cost method appraisal of a dwelling assumes that when determining the cost of an apartment, the approximate cost of the spent building materials, communications and other engineering structures will be taken into account. This method also covers the value of the land plot on which the house is built (this applies to a greater extent to the valuation of apartments from new buildings that have not yet been put into operation - construction in progress).

income method implies the calculation of the appraised value of an apartment based on considerations for renting an apartment in a particular area for rent and the amount of income under this item, as well as the cost of housing maintenance (payment of utilities, maintenance, etc.). The method is not very popular and not widespread enough, but it is often used in cases where there is too little information about the apartment and it is not enough to establish the inventory value of the apartment.

How to find out the inventory value of the apartment yourself? You can calculate it using a special formula, but this is work that requires some effort and knowledge. It should be borne in mind that this method is rather complicated (in terms of the owner having the necessary information about the apartment and house), and also cannot be accurate, since the assessment requires not only specific knowledge in this area, but also certain experience.

The calculation formula looks like this - Si \u003d Sv * (1 - Iphys / 100 * Ci), where:

1. Si - estimated (inventory) value of the object.
2. Sv - replacement cost high-rise building, in which the appraised apartment is located (in other words, these are depreciation charges, obsolescence).
3. Ifiz - physical wear and tear of the house.
4. Ki is a coefficient that differentiates real estate objects.

All values, except for the differentiation coefficient, are indicated in thousands of rubles. To the common man this method is practically inaccessible, since it does not have such data as the amount of moral and physical depreciation of an apartment building, as well as the value of the coefficient (if you wish, you can find it out from official sources), so it is almost impossible to calculate the cost of an apartment yourself using this formula.

The calculation algorithm is as follows:

1. To begin with, it is necessary to determine the replacement base cost of a multi-storey building, using special collections for this, from where these indicators actually come from.
2. Then recalculate the base prices to the current ones, using a certain coefficient for this purpose.
3. The next step is to determine the physical house wear. For this, information from the latest technical inventory of the apartment / house will come down.
4. Then the calculations are carried out present value physical wear.
5. Having received all the necessary data, you can calculate the real inventory valuation of housing for specific date(day of purchase / sale, inheritance, etc.).

What is the difference between inventory value and cadastral value

Most people confuse the cadastral and inventory valuation of a dwelling, not knowing what their difference is. Without knowing characteristic features each estimated value of objects, it is difficult for ordinary people to distinguish them from each other. The difference between the inventory value of an object and the cadastral valuation lies not only in the characteristic calculation methodology, but also in the final amount. You can get information about the cadastral and inventory estimated valuation of housing in different government bodies: a certificate with a cost according to the inventory - in the BTI, and with a cadastral one - in Rosreestr.

The cadastral value of an apartment is usually much higher than the inventory estimate, and is closer to the market value. This is due to the fact that the inventory takes into account only specifications housing, namely:

• number of rooms;
• total area;
• living space;
• the number of load-bearing walls and other partitions;
• windows and doorways, etc.

But when calculating the cadastral value of real estate, the following factors are taken into account that affect its real price:

• the floor on which the apartment is located;
• infrastructure;
• transport permit;
• remoteness from the center;
• availability of parking, playground, etc.

When calculating the tax rate based on the cadastral value, individuals are entitled to a tax deduction, which is a certain number of square meters for a particular type of real estate that are not subject to taxation.

Table. Tax deductions when calculating property tax.

In the case when real estate has an area smaller than it is due for tax deductions, then in this case the homeowner is completely exempt from paying tax. Also, a discount when paying real estate tax is also due to privileged categories of the population, which include:

1. Pensioners.
2. UBD (combatants) and WWII participants.
3. "Chernobyl" (participants and liquidators of the consequences of the accident at a nuclear power plant).
4. Disabled people of the first and second groups.
5. Military personnel or retired with at least 20 years of service.
6. Large families (where four or more children under the age of 18 are brought up), etc.

Is it possible to dispute the property appraisal?

Sometimes the homeowner may not agree with the expert opinion on the inventory and the certain value of the home. This may be unprofitable for him in terms of selling an apartment or for any other subjective reason. In this case, he has the right to challenge the results of the inventory in court by filing a statement of claim with the relevant claims against the BTI authorities.

Important! When challenging the inventory valuation of an apartment or other real estate in court, you will have to conduct an independent expert assessment at your own expense. All expenses can be reimbursed to the plaintiff by the defendant, namely the Bureau of Technical Inventory, if the claim states that in the event of a positive court decision, all costs associated with the court will be compensated by the defendant.

In the statement of claim, it is necessary to indicate the full name of the defendant (the institution that conducted the expert assessment) and the justified reason for your appeal. Along with the claim, the plaintiff must submit the following documents:

• inventory passport of real estate;
• a copy of the document confirming the ownership of housing;
• documents that confirm an incorrect assessment (or fraud in the process of its implementation).

Despite the fact that the inventory assessment of a residential property is no longer relevant, it is still too early to write it off, because notaries continue to accept this document in certain cases (entry into inheritance rights, etc.) and calculate the tax payment based on it . The cadastral valuation will completely replace the inventory value of the apartment only with the onset of 2020, and until then expert review real estate held by the BTI authorities is an official legal document that must be taken into account in various real estate transactions (purchase, sale, donation).

Is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property tax in 2018

Property tax must be paid by individuals who own:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (stairwells, elevators, attics, roofs, basements, etc.), you do not need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equated to residential and are subject to property tax, starting from the period of 2015. In relation to these objects, citizens can claim a privilege (if the tax is calculated at the cadastral value) in the amount of 50 sq.m. non-taxable area. To obtain it, you must contact the tax authority in person or submit an application through the "Personal account of the taxpayer".

How is property tax calculated for 2017

The property tax is calculated by the IFTS, after which it sends a notification to the address of the place of residence of an individual, which contains information on the amount of tax to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for new order calculating property tax. According to the new rules, the tax is calculated not on the inventory value of the object, but on the basis of its cadastral value(i.e. as close as possible to the market).

The new calculation procedure is to be put into effect separately by each individual subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects before December 1, 2017 and publish the relevant legal act will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: all subjects of Russia must completely switch to the calculation of property tax based on the cadastral value before January 1, 2020.

How is the tax on the cadastral value calculated

Tax on the property of individuals, based on the cadastral value of the object, is calculated according to the following formula:

Н to = (Cadastral value - Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object are taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their state registration). You can find out the cadastral value of the object at the territorial office of Rosreestr.

Tax deduction

When calculating the tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is taken equal to zero.

Calculation example

Petrov I.A. owns an apartment with total area 50 sq. meters. Its cadastral value is 3,000,000 rubles. The cost of one sq. meters is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(60,000 rubles x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(3,000,000 rubles - 1,200,000 rubles).

Share size

If the object is in general fractional ownership

tax rate

Tax rates in each subject of Russia are different, their exact amount in 2018 you can find on this page

tax rate	Object type
0,1%	Residential buildings (including unfinished) and residential premises (apartments, rooms)
	Unified immovable complexes, which include at least one residential building (residential building)
	Garages and parking spaces
	Economic buildings or structures, the area of ​​​​which does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the value of the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction in this case will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data, we get the formula:

900 rub.((3,000,000 RUB - 1,200,000 RUB) x ½ x 0.1%).

How is the tax on the inventory value calculated?

The tax on property of individuals, based on the inventory value of the object, is calculated according to the following formula:

N and \u003d Inventory value x Share size x Tax rate

Inventory cost

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 are taken. You can find out this data at the BTI branch at the location of the property.

Share size

If the object is in common share ownership, the tax is calculated for each of the participants in proportion to its share in the ownership of this object. If the property is in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

tax rate

Tax rates in each subject Russian Federation different, you can find out their exact size on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the value of the inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(200,000 rubles x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years

When calculating the tax from the cadastral value, its size turns out to be significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated according to the following formula:

H \u003d (H k - H and) x K + H and

H to- tax calculated from the cadastral value of the object ().

H and- tax calculated from the inventory value of the object ().

To– a reduction factor due to which the tax burden will gradually increase by 20% every year.

The coefficient K is equal to:

• 0.2 - in the first year;
• 0.4 - in the second year;
• 0.6 - in the third year;
• 0.8 - in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the object.

Note: tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2018 will be sent to residents of Russia from April to November, but not later than 30 days before the due date of payment.

Many property owners mistakenly believe that if they have not received a notification from the tax office, then they do not need to pay property tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the presence of real estate objects, as well as vehicles.

The above message with copies of title documents attached must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if an apartment was purchased in 2017, and no notifications were received for it, then information must be provided to the IFTS by December 31, 2018.

Therefore, in case of non-receipt of a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has vehicle, for which tax has not been accrued, the calculation of the payment will be made for the year in which the specified notification was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.

Property tax due date

In 2018, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the personal account of the taxpayer on the official website of the Federal Tax Service.
3. With the help of a special service on the Unified Portal of Public Services.
4. Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).

This tax payment procedure applies to the following property:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises.

Please note that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction are residential buildings. Property that is part of the common property of an apartment building is not subject to taxation. The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority.

Calculation of the inventory value of a residential building

It is impossible to objectively take into account the finish, decorative elements and the quality of the repair.

• For calculations, comparative data obtained on the basis of construction documents and actual measurements are used.
A certificate of the inventory value of an apartment is issued only to the owners of an apartment or residents of a non-privatized apartment (in fact, rented from the state), as well as their official representatives according to notarized documents. To obtain a certificate, the applicant must bring to the territorial BTI:

• statement;
• passport;
• social lease agreement or documents on the ownership of the apartment.

A certificate is issued for a fee.

The procedure for contesting the inventory value of the apartment The results of the procedure may be incorrect.

Property (real estate) tax in st. petersburg in 2018-2017

The tax on the apartment is charged by the tax authorities. These bodies in their work are based on two factors, this is the inventory cost and the applicable rate, which is determined by local governments.

The tax rate is:

1. With a total inventory value of the apartment up to 300,000 rubles - 0.1%.
2. If the inventory value is from 300,000 to 500,000 rubles - 0.22%.
3. If the indicator is from 500,000 to 1,500,000 rubles - 0.7%.
4. From 1,500,000 rubles - 1.2%.

The total inventory value is the inventory value of all objects located on the territory of the local government. Challenging the inventory value of an apartment BTI issues a certificate of the inventory value of an apartment.

If the data of such a certificate is not satisfactory, then they can be challenged.

How to find out the inventory value of an apartment?

The cadastral price is not much different from the market price, and the inventory price is much lower than it. And if the real estate tax calculated under the new system turns out to be more than calculated under the old one, then the law provides for the use of a specially developed formula.

If in the region of residence new system was implemented from 2015, then in 2018 payment of 20% of the new tax is provided: 2017 40% In 2018 60% In 2019 80% And starting from 2020 100% of the new tax The real estate tax rate is a certain percentage of the cadastral price of the apartment , which the owner must send the federal to the budget. Data by regions are presented on the portal of the tax service.

So, for housing in Moscow, the following tax rates are provided: In the case of housing costs up to 10 million rubles. 0.1% 10-20 million 0.15% 20-50 million 0.2% Over 50 million 0.3% Over 300 million

Inventory value of the apartment - calculation by the formula

For this, the current indicators of physical wear and tear, approved by the executive authorities, will be used. It must be understood that the indicators of physical deterioration are often fundamentally different from the actual state of the object, including a particular apartment.

With standard wear and tear of 75%, housing may be considered dilapidated, although its actual condition may be significantly better than that of an object with wear and tear at 30%. For this reason, there is a gradual transition to other cost criteria for use in various spheres of life.

The certificate received will contain data on the inventory value as of the current year, therefore, in next year You will need to obtain a new up-to-date document. Also, in many constituent entities of the Russian Federation, registration of certificates of inventory data is available through the system of Multifunctional Centers.

Correction coefficients Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction coefficients have been established that are used when calculating the amount of tax:

• 0.2 - when calculating the tax for 2016;
• 0.4 - when calculating the tax for 2017;
• 0.6 - when calculating the tax for 2018;
• 0.8 - when calculating the tax for 2019.

Starting from 2020, the correction factor does not apply.

Calculation of the inventory value of a residential property until 2018

To obtain a document, just go to the official website rosreestr.ru. Cadastral method estimates gives the maximum market price.
The difference between the inventory and cadastral value is that the first takes into account the real cost of concrete meters, and the second - the cost of land and its prestige. The amount of tax that must be paid for housing depends on the cadastral value.
Example: a house in the suburbs with outdoor amenities and 50% wear and tear with an area of ​​100 m2 and a new building of 100 m2 with all communications are subject to the same tax due to the same cadastral value. Methods for estimating the inventory value of an apartment Three methods of valuation are applicable:

1. Comparative. In this case, the appraiser compares information about transactions conducted in the real estate market. Based on the data received, the apartment belongs to one or the other group.
2. Costly.

Attention

At the same time, the government, in order to avoid a sudden increase in the tax by several times, provided for a transition period from 2018 to 2020, during which the tax amount will gradually increase. Every year during these 4 years, the tax will increase by 20% of the difference between the inventory and cadastral values.

Important

That is, reduced coefficients for the property tax of individuals have been introduced for this period. Tax amount = (Tax amount according to the cadastral valuation - Tax amount according to the inventory value) multiplied by the reduction factor and add the tax amount according to the inventory value.

What is the inventory value of the apartment and where can I find it? K2 - the degree of technical arrangement of the premises: 0.27 - in the presence of water supply, sewerage, hot water, central heating; 0.16 - water supply, sewerage, central heating; 0.10 - water supply, sewerage; K$ - use of adjacent territories: 0.27 - in the presence of a fenced adjacent territory; 0.16 - unfenced adjacent territory; 0.10 - inability to use the adjacent territory; K4 - ceiling height in the room (average for the rooms): 0.07 - with a ceiling height of 3.0 m or more; 0.04 - from 2.6 m to 3.0 m; 0.02 - less than 2.6 m; K5 - convenience of commercial use: 0.54 - at the location from the metro station within a radius of 200 m; 0.32 - access to citywide highways (the address of the building contains the name of the citywide highway); 0.19 - access to other transport routes.

The list of those exempted from paying a tax contribution on existing property includes almost all categories of citizens who have social benefits:

1. Knights of the Order of Glory or Heroes Soviet Union and Russia
2. participants and liquidators of the accident at the Chernobyl nuclear power plant.
3. citizens who served in Afghanistan or participated in special risk units,
4. pensioners, including the military (dismissed to the reserve after 20 years of service),
5. labor veterans,
6. disabled since childhood, groups 1 and 2,

However, there is a nuance. Property tax exemptions are available only for one property of each type.

So, if a pensioner, war veteran or other beneficiary owns an apartment, a garden house and a garage, then he, as before, will be exempted from paying tax on this property in full.

How to find out the inventory value of a property at an address? Evaluate square meters for inventory value employees of the Bureau of Technical Inventory. You can pay a personal visit there, or use services of the multifunctional center("My Documents"), or resort to the help of the Internet.

The assessment will be based on the following factors:

• What year was the house built?
• what kind public utilities supplied;
• number of square meters (the main factor).

Neither the prestige of the place, nor the infrastructure and its location, nor the degree of remoteness from the metro, nor other details are taken into account in this case.

It is clear that such a figure will be several times lower than the market one.

The inventory value is still taken into account when calculating the apartment tax (today it is 0.1% of the inventory value) and when privatizing square meters - from editing is one of the documents required for the procedure.

Documentation

In order to make a request, you will need the following papers:

• statement;
• general identity card;
• documents confirming the right to own an apartment (for example, a contract of sale or social tenancy);
• receipt of payment (the service is paid).

When contacting the Bureau of Technical Inventory you have to answer the question why you need it. For example, this figure will be required, as already mentioned, when privatizing square meters.

How to find out the inventory value of an apartment for tax calculation? Until 2016, it was she who was used when calculating the tax for such transactions as donation (Article 217 of the Tax Code exempts close relatives from this obligation - parents, grandparents, sons, daughters, spouse, sisters, brothers), exchange or sale of real estate property.

However, according to modern legislation, in order to calculate the tax base, not the inventory, but the cadastral value of the area should be taken into account (Federal Law No. 284-FZ of October 4, 2014).

The cadastral valuation, or rather, its final figure, will significantly exceed the inventory one, and therefore the tax will be higher. It was accepted to replenish the state treasury through taxation. Furthermore. if, in order to make life easier for himself with a small property tax, the owner, during the transaction, puts an inventory indicator (and not a cadastral one) in the documentation, this threatens to be audited by the tax authorities and additional tax charges.

Application and writing

It is drawn up by the applicant in the first person and must contain:

• from whom - passport information;
• where the document is sent - the name of the organization;
• a request for an assessment (or revision of the inventory value) and the issuance of an appropriate certificate;
• data about which apartment in question, the address where it is located;
• on what basis do you own the living space, how do you confirm it;
• date, signature.

Bureau or Multifunctional Center employee will accept the documents and the application and set the date for receipt of the certificate.

Everyone knows that BTI, and indeed many government agencies in general, are crowded with queues of people waiting. But not everyone has the opportunity (and desire) to wait long and waste time in queues. Therefore, you can request the appraisal property of an apartment without even leaving your home, it is enough to have a connection to the World Wide Web.

Or, as an option, write a power of attorney to certain person, which you can trust and notarize the document. The protégé will go through the unpleasant routine procedure for you.

Getting information via the Internet

The information you need can be found through the Rosreestr website. To do this, you need to know the cadastral number of the apartment you need.

Select the section dedicated to e-services - it contains a kind of guide to real estate.

Enter the cadastral number of the property in the field provided.

After a short time, the service will issue information.

If the cadastral number is also unknown, you can request it on the same site. Or look at the cadastral passport. True, it all depends on the year of its issue - if it was issued before 2012, the figure may not correspond to reality.

The Internet will help here too. All you have to do is visit the page "Online EGRP". To do this, select the search heading by address and enter the address of the apartment. Here, the system will even insure you against mistakes, if you start entering the wrong value, a hint will pop up. Within five minutes after sending you will receive a response to your request.

Can you calculate the cost yourself?

Despite the fact that this is quite difficult and requires special knowledge, you can try to make the calculation on your own. Wherein you need to follow a certain sequence.

First, you need to determine the initial replacement cost based on the data contained in the base collections. Set the type of construction and, based on the corresponding table, you can find out the value.

What other coefficients should be taken into account for this type of dwelling? Write them down.

Now we have to find out the moral and physical volume. To do this, you need to multiply the data of the previous assessment by the percentage of wear. From the total cost of the area depreciation cost is deducted. Thus, the cost of the dwelling that interests us is obtained.

All clear? Hardly, if you, of course, are not a builder or an economist. And that is why it is better to apply for this kind of assessment to those whose competence it is.

Challenging the inventory value

If the owner of the apartment was unpleasantly surprised to see what is written in the received certificate, he can challenge the property established by the BTI specialists. For this, a claim is sent to the Arbitration Court. However, As practice shows, this happens quite rarely.

In addition to the claim itself, you must provide:

• technical certificate;
• independent evaluation results;
• papers confirming ownership of the apartment;
• public identity card.

The inventory value was set in order to reduce taxes on transactions. However, the new legislation has other guidelines and now they are almost always guided by the cadastral one - and it sometimes turns out to be slightly lower than the market one. According to the forecasts of some experts, in the foreseeable future, the inventory estimate will finally become archaic.

In this article, we will share with you information on where to find out the inventory value of an apartment in 2019, why it is needed and where it is used.

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Consider also the differences between inventory and cadastral value.

General points

In recent years, due to changes in the regulatory framework, the value of the inventory value has significantly decreased, but its importance should not be denied.

So, it is useful in the implementation of transactions and financial transactions with real estate, land, non-residential premises.

Without documents for the inventory value, it will become almost impossible.

Let's consider what this concept is, who is authorized to carry out evaluation work and which authority is responsible for storing data.

What it is

The inventory value is the estimated value of the apartment in accordance with the conclusion of an accredited BTI appraiser.

This indicator is calculated according to the following parameters:

• housing area;
• communal amenities;
• the year of construction and commissioning of the apartment building in which the housing is located.

The inventory, or as it is also called, the estimated cost, is significantly lower market price for an apartment, because it takes into account only the configuration of housing and the cost of materials involved in the construction.

At the same time, factors such as the cost of land under the house, location, comfort level and others are not taken into account.

The assessment procedure is carried out only by accredited appraisers with the appropriate authority.

The fact that the inventory value is significantly lower than the cadastral value, in accordance with latest changes legislation property tax is calculated on the basis of the latter.

Documentation for these two types of value is issued by different institutions. So, to obtain an extract on the estimated value, you should contact the BTI. And only Rosreestr will issue a certificate of cadastral registration.

What is her role

The purpose of the appraised value applies to the following situations:

• living space for an individual and the registration of such an apartment in the property;
• long-term lease.

Until recently, it was on the basis of the estimated value that the real estate tax was calculated.

However, since January 2015, taxes are already calculated at the cadastral value. However, the estimated cost has not lost its relevance, and it is recommended that every apartment owner know it.

Today, you can recognize it not only during a personal visit to the BTI, but also online without leaving your home.

Current regulatory framework

Since January 2015, a law has been adopted, according to which the section “Individual property tax” has been added.

In accordance with this section, by 2020 all regions must switch to a real estate tax system based on its cadastral value.

The inventory value in this area has lost its relevance.

According to this law, in situations where real estate tax is calculated on the basis of inventory value, a special deflator coefficient is applied to determine the tax rate.

The government assumes that gradually all regions should switch to calculation based on the cadastral price.

It is assumed that the inventory price will be completely eliminated from 2020.

How to find out the inventory value of an apartment

Estimated value retains its importance in certain real estate procedures and transactions.

To do this, it is imperative to know and have confirmation of the estimated value in the form of a certificate or extract.

Consider where you need to apply for information about this characteristic of the apartment.

Where can I apply

Before applying for data, you need to decide for what purpose you want to know it.

If you want to be aware of this information just for yourself, then you can use the fast and convenient way online.

To do this, go to the portal at rosreestr.ru, which is the official website of Rosreestr online.

Here you can find a cadastral passport for each apartment, the data is in the public domain. The procedure for obtaining data is as follows:

• select the "Electronic Services" tab;
• then click "Online real estate reference information";
• in the window that appears, enter the cadastral code of the apartment;
• in a few minutes you will receive the necessary data.

If you are interested in the question of where to get a certificate of inventory value of an apartment on an official form, then you need to personally contact the BTI at the place of residence.

Employees of the institution can provide this information only to the owner of the apartment or his representative who has a notary.

To obtain a certificate, you must submit the following documents:

• personal passport;
• or other title papers (for example,);
• completed application.

You will need to pay a state fee for issuing an official document. Then the BTI employee will tell you the date when you can receive a certificate upon presentation of your passport.

If the owner does not agree with the value indicated in the document, he can file a claim with the court and challenge it.

It should be noted that in this case it will be necessary to use the services independent appraiser at your own expense.

How can you calculate

The basis for calculating the inventory value of an apartment is the replacement cost of an apartment building.

The settlement prices that are currently used were developed back in the seventies.

Specialists and experts have translated them into the current price level for the regions of the Russian Federation, taking into account certain coefficients, corrections and indices.

This information is contained in the BTI, which are involved in the assessment. For the purpose of adjustment, the residual estimated price per square meter is used by a coefficient that is set and updated by regional self-government bodies at the beginning of each quarter.

Video: challenge the cadastral value

That is, the inventory value is calculated as the difference between the amount received and the temporary obsolescence of housing.

This parameter is an element of the assessment at the time of calculation, transferred to a specific apartment.

When determining the estimated cost, only the structures of the house are taken into account - load-bearing walls and partitions, door and window openings.

As a result, the inventory price is significantly lower than the market price of housing. In the process of appraisal of the value of housing, the appraiser uses the following methods:

Comparative	He conducts a comparative analysis of data on transactions carried out on the market, according to the results of such an analysis, classifies the property being assessed as a specific group
costly	With this method, the appraiser takes into account the costs of acquiring building materials for building a house, works related to communications and engineering networks. Also, the cost of the land on which the house is located is taken into account. In most cases, this method is used in relation to new buildings at the stage of construction in progress
Profitable	The method is based on data on the price of renting housing and the cost of its maintenance, payment of utility bills. The method is not very common and is used if the market does not have enough data on transactions with this type of housing

If you are not sure about the correctness of the calculation of the cost of your home, feel free to file a lawsuit to review the case:

The need for a certificate

A certificate of inventory value can be issued exclusively to the owner of the apartment or his official representative.

Such a certificate may be necessary in the event of the death of the testator.

Until December 2012, the heir was obliged to present to the notary a certificate of the appraised value of the apartment on the date of the death of the testator, that is, at the time of opening the inheritance.

Previously, this certificate was issued by the BTI authority, but in 2019 it must apply to Rosreestr for a certificate of the cadastral value of housing.

However, in some regions, notaries still accept certificates of inventory value issued by the BTI.

If the heir provides statements of inventory, cadastral and market value, then the notary must take into account the certificate that contains the minimum amount.

If for property tax

From January 2015, with the entry into force of the new law, all regions of the Russian Federation until 2020 must switch to the collection of property tax based on the cadastral value.

Previously, inventory value served as the basis for taxation. The cadastral price is not much different from the market price, and the inventory price is much lower than it.

And if the real estate tax calculated under the new system turns out to be more than calculated under the old one, then the law provides for the use of a specially developed formula.

If the new system has been introduced in the region of residence since 2015, then in 2019 it is planned to pay 20% of the new tax:

The real estate tax rate is a certain percentage of the cadastral price of the apartment, which the owner must send to the federal budget.

Data by regions are presented on the portal of the tax service. So, for housing in Moscow, the following tax rates are provided:

In this case, there is a certain area of ​​the real estate object, which is not subject to taxation.

In the case of calculating property tax on the basis of the cadastral price, the following tax deductions are considered:

These deductions vary depending on where you live. If the area of ​​the object is less than the tax deduction, then it is not taken into account at all.

The benefits provided by law have not changed, they can be used by:

• citizens of retirement age;
• participants in the war and hostilities;
• participants and liquidators of the Chernobyl accident;
• disabled people of І and ІІ groups;
• military personnel and retired with more than 20 years of experience.

The inventory value of real estate is an important parameter in the process of donation, inheritance of an apartment.

You can find out the estimated cost of your apartment online on the official portal of Rosreestr, as well as by appearing in person at the BTI institution at the address of residence with a package of required documentation in originals and copies.