Calculating the inventory value of an apartment for tax purposes. 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 either to sell real estate, or to issue a deed to it, or to buy, since real estate tax was calculated based on the inventory value of housing. But over the past few years, there have been some changes in Russian legislation that have affected this area of ​​activity, according to which the inventory assessment is gradually losing its relevance and obligation, since the law stipulates that individuals pay real estate tax based on it. cadastral value, not inventory.

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

What is Inventory Value

Inventory appraisal is the price of real estate, according to the conclusion of the BTI on the appraisal of real estate. Expert assessment is carried out by accredited bodies of the Bureau of Technical Inventory to legitimize transactions in the purchase, sale, donation of residential and non-residential real estate, as well as land.

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

• total area of ​​housing;
• communications;
• load-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 value of a house or apartment is a subjective indicator, since only the number of square meters and the actual cost of building materials expended 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 is it necessary to know the estimated cost of an apartment or house? Most often, an inventory assessment of property is needed when:

• registration of a deed of immovable property;
• exchange;
• privatization of housing;
• renting out an apartment;
• buying / selling.

Where to 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 a particular housing from a financial point of view, they are calculated and reported on in various government agencies. BTI is engaged in expert assessment and determines the inventory value, and Rosreestr - the cadastral value. In order to find out the estimated cost of an apartment, you need to contact the appropriate authority, but first you need to know for what purpose you need this data.

If this is a matter of purely and idle curiosity, and you do not need documentary confirmation of this information about the apartment, then you can view 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 Public Service Center “My Documents”.

Important! Information about the inventory value of an apartment and a document containing this information can be issued only 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 appropriate certificate, you need to submit the following documents to the BTI authorities:

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

When all the documents are submitted, and the state duty has been paid, the BTI employee will notify the date when the document will be ready. To obtain a certificate, you will need to appear at the institution after the specified time and present your 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 of interest about your apartment. For this you need:

1. Open the main page of the site.
2. Select the menu item "Electronic services".
3. On the page that opens, select "Supplemental information about real estate online".
4. In the appropriate field, enter the cadastral number (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 home 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 inventory is a paid service, for which you will have to pay 400 rubles.

How to calculate the inventory value of an apartment

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

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

There are three main inventory methods used to calculate the inventory estimate:

1. Comparative.
2. Expensive.
3. Profitable.

At comparative method expert appraisal of housing, a comparative analysis of certain data on the appraised real estate and similar objects, transactions with which were carried out at about the same moment, is carried out. That is, a specific apartment is compared with the same in area, number of rooms, taking into account the number of floors in the house, the presence of an elevator and other factors. A similar apartment in the same building will be a great help if its assessment was carried out quite recently. However, this method is also not accurate and can only provide approximate data on the cost of housing.

Costly method the appraisal of the dwelling assumes that when determining the cost of an apartment, the approximate cost of the used building materials, communications and other engineering structures will be taken into account. This method also covers the cost of a plot of land on which a house is erected (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 cost of an apartment based on considerations of 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 (utility bills, 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 cost of an apartment yourself? You can calculate it using a special formula, but this is a job that requires some effort and knowledge. It should be borne in mind that this method is rather complicated (from the point of view of the availability of the necessary information about the apartment and the owner's house), and also cannot be accurate, since the assessment requires not only specific knowledge in this area, but also some experience.

The calculation formula looks like this - Si = Sv * (1 - Iphiz / 100 * Ki), where:

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

All values, except for the coefficient of differentiation, are indicated in thousands of rubles. For an ordinary person, this method is practically inaccessible, since he does not have data such as the size of the moral and physical wear and tear of an apartment building, as well as the value of the coefficient (if you wish, you can find out from official sources), therefore, it is almost impossible to calculate the cost of an apartment on your own using this formula ...

The calculation algorithm is as follows:

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

What is the difference between the inventory value and the cadastral value?

Most people confuse the cadastral and inventory valuation of a dwelling, not knowing what is the difference between them. Not knowing characteristic features each appraised value of objects, it is difficult for ordinary people to distinguish them from each other. The difference between the inventory value of the object and the cadastral valuation lies not only in the characteristic calculation methodology, but also in the total amount. You can get information about the cadastral and inventory estimate of housing in different government agencies: a certificate with the cost according to the inventory - in the BTI, and with the cadastral - in the Federal Register.

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 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, such 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, which are not subject to tax.

Table. Tax deductions when calculating real estate tax.

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

1. Pensioners.
2. UBD (combatants) and participants of the Second World War.
3. "Chernobyls" (participants and liquidators of the consequences of the accident at the nuclear power plant).
4. Disabled people of the first and second groups.
5. Servicemen 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 assessment of housing

Sometimes the owner of a home may not agree with the expert opinion on the inventory and the certain cost of the home. This may be disadvantageous to 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 relevant claims to the BTI authorities.

Important! When challenging the inventory assessment of an apartment or other real estate in court, you will have to conduct an independent expert assessment at your own expense. All costs can be reimbursed to the plaintiff by the defendant, namely the Bureau of Technical Inventory, if the claim states that in the case of a positive decision of the court, 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 carried out the expert assessment) and a reasonable reason for your appeal. Together with the claim to the court, the plaintiff must submit the following documents:

• inventory passport of real estate;
• a copy of the document confirming the ownership of the 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 from the accounts, because notaries continue to accept this document in certain cases (entry into inheritance rights, etc.) and on its basis to calculate the tax payment ... The cadastre estimate 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 transactions with real estate (buying, selling, donating).

It 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;
• single real estate complex;
• construction in progress;
• other building, structure, structure, room;
• share on the property listed above.

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

Note: For property that is part of the common property of an apartment building (staircases, 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 the law of November 30, 2016 No. 401-FZ, non-residential buildings (garden and country houses) are equated to residential buildings 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 apply to the tax authority in person or submit an application through the “Personal account of the taxpayer”.

How property tax is calculated for 2017

Property tax is calculated by the Federal Tax Service Inspectorate, after which it sends a notification to the address of the individual's place of residence, which contains information on the amount of tax required to be paid.

On January 1, 2015, the 32nd chapter of the Tax Code of the Russian Federation entered into force, which provides new order calculation of 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 introduced separately by each constituent entity of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the relevant legal act before December 1, 2017, will calculate the tax in 2018 according to the "old" (based on the inventory value).

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

How the cadastral value tax is calculated

Property tax of individuals, based on the cadastral value of the object, is calculated using the following formula:

N k = (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 department 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 assumed to be 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 square. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(60,000 rubles x 20 square 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 shared ownership

Tax rate

Tax rates in each constituent entity of Russia are different, you can find out their exact size in 2018 on this page

Tax rate	Object type
0,1%	Residential buildings (including unfinished ones) and living quarters (apartments, rooms)
	Single real estate complexes, which include at least one residential building (residential building)
	Garages and parking spaces
	Household buildings or structures, the area of ​​which does not exceed 50 sq. meters and which are located on land plots provided for running a personal subsidiary, country house, truck farming, gardening or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering and consumer services
	Objects, the cadastral value of which 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 no 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. In this case, the tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, let's take the maximum possible tax rate 0,1% .

Substituting all the available data into the formula, we get:

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

How Inventory Value Tax is Calculated

Property tax of individuals, based on the inventory value of the object, is calculated using the following formula:

N u = Inventory value x Share amount x Tax rate

Inventory value

When calculating the tax, the data on the inventory value submitted to the tax authorities before March 1, 2013 are taken. You can find out these 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 his share in the ownership of this object. If the property is located in common joint ownership, the tax is calculated for each of the participants in the joint property 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 must not exceed the following limits:

Note: depending on the size 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 of 0,1% .

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

How tax is 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 greater than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided to calculate the tax in the first four years (after the introduction of new rules in the region) according to the following formula:

H = (H to - 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: the calculation of the tax according to the above formula is made 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 notification to their address of residence, which contains information about the amount of tax, the due date, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the due date.

Many real estate owners mistakenly believe that if they have not received a notification from the tax office, then property tax does not need to be paid. This is wrong.

On January 1, 2015, a law came into force, according to which taxpayers in case of non-receipt of tax notifications are required to self-report in the Inspectorate of the Federal Tax Service on the availability of real estate objects, as well as vehicles.

The above message with the attachment of copies of title documents must be submitted to the Inspectorate of the Federal Tax Service 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 on it, then the information must be provided to the Federal Tax Service Inspectorate by December 31, 2018.

Therefore, if the notification is not received, the FTS recommends to take the initiative and contact the inspection personally (for online appointment, you can use this service).

In the event that a citizen independently informs about the availability of vehicle, for which no tax has been charged, the payment will be calculated for the year in which the specified message was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notification for payment was not sent for other reasons (for example, the address of the taxpayer was indicated incorrectly, 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 20% of the unpaid tax amount for the object for which he did not submit a message.

Property tax due date

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

note that in case of violation of the terms of payment of property tax, the amount of arrears will be charged a penalty 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. 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 leaving the Russian Federation. Individuals will not be fined for tax evasion.

Property tax payment

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

This requires:

How to find out tax arrears

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

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the taxpayer's personal account 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 a databank on the official website of 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;
• single real estate complex;
• construction in progress;
• other building, structure, structure, room.

Please note that residential buildings located on land plots provided for personal subsidiary farming, dacha farming, truck farming, gardening, individual housing construction are classified as residential buildings. The 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 taxable object on the basis of a tax notification sent to the taxpayer by the tax authority.

Calculation of the inventory value of a residential building

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

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

• statement;
• the passport;
• social rent agreement or apartment ownership documents.

A certificate is issued on a paid basis.

Procedure for challenging the inventory value of an apartment The results of the procedure may be incorrect.

Property tax (real estate) in St. Petersburg in 2018-2017

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

The tax rate is equal to:

1. With the 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 properties located on the territory of the local government. Contesting the inventory value of an apartment A certificate of the inventory value of an apartment is issued by the BTI.

If the data of such a certificate does not suit, then they can be disputed.

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

If in the region of residence new system was introduced since 2015, then in 2018 the 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 an apartment , which the owner must send to the federal budget. Regional data is presented on the portal of the tax service.

So, for living space in Moscow, the following tax rates are provided: In the case of the cost of housing 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 depreciation rates, approved by the executive authorities, will be used. It is necessary to understand that the indicators of physical wear and tear are often radically different from the actual state of the object, including a particular apartment.

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

The resulting certificate will contain data on the inventory value as of the current year, so 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 factors 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 factors have been established that are used when calculating the tax amount:

• 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 tax for 2019

From 2020 the correction factor will not be applied.

Calculation of the inventory value of residential until 2018

To obtain a document, just go to the official website rosreestr.ru. Cadastral method the appraisal 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 on an area of ​​100 m2 and a new building of 100 m2 with all communications are subject to equal tax due to the same cadastral value. Methods for assessing the inventory value of an apartment Three valuation methods are applicable:

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

Attention

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

Important

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

What is the inventory value of an 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 adjoining territory; 0.10 - inability to use the adjacent territory; K4 - ceiling height in a room (average for 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 for commercial use: 0.54 - when located from a metro station within a radius of 200 m; 0.32 - exit to city-wide highways (the address of the building contains the name of the city-wide 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. Cavaliers 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 (retired for 20 years of service),
5. labor veterans,
6. disabled from childhood, groups 1 and 2,

However, there is a nuance. Property tax exemptions are provided 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, as before, he will be exempted from paying tax on this property in full.

How to find out the inventory value of a property at a given address? Assess square meters for inventory value employees of the Bureau of Technical Inventory. You can make a personal visit there, or use services of the Multifunctional Center("My Documents"), or use the Internet.

In assessing, the specialist will rely on the following factors:

• in what year the house was built;
• what utilities are being supplied;
• number of square meters (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 this 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 - with editing is one of the documents required for the procedure.

The documents

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

• statement;
• civil identity card;
• documents confirming the ownership of the apartment (for example, a purchase and sale agreement or social tenancy);
• payment receipt (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, for the privatization of square meters.

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

However, according to modern legislation, 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 estimate, or rather, its final figure, will significantly exceed the inventory, therefore the tax will be higher. It was accepted to replenish the state treasury through taxation. Moreover. if, in order to make his life easier with a small property tax, the owner during the transaction puts in the documentation an inventory indicator (and not a cadastral one), this threatens to be checked by the tax authorities and additional tax assessment.

Statement and its 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 we are talking about, the address where it is located;
• on what basis do you own the living space, than you confirm it;
• date, signature.

An employee of a bureau or a multifunctional center will accept documents and an application and appoint a date for receiving the certificate.

Everyone knows that the BTI, and indeed many state institutions are overflowing with waiting lines. But not everyone has the ability (and desire) to wait long and waste time in queues. Therefore, you can request the appraised ownership of an apartment without even leaving your home, it is enough to have a connection to the World Wide Web.

Or, alternatively, write a power of attorney on a certain person, whom you can trust and have the document certified by a notary. The protege will go through an unpleasant routine procedure for you.

Obtaining information over 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 on e-services - it contains a kind of guide to real estate.

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

After a short time, the service will provide information.

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

The Internet will help here as well. All that needs to be done is visit the "Online USRR" page. To do this, you need to select the search heading by address and enter the address of the apartment. Here, the system will even insure you against errors, if you start to enter an incorrect 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 it is rather difficult and requires special knowledge, you can try to make the calculation on your own. Wherein you need to adhere to 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 on the basis of the corresponding table you can find out the value.

What other factors 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. Of the total cost of the area the depreciation cost is subtracted. Thus, the cost of the dwelling that interests us is obtained.

All clear? Hardly, unless, of course, you are a builder or an economist. And that is why it is better to turn to those in whose competence it falls for this kind of assessment.

Contesting Inventory Value

If the landlord was unpleasantly surprised to see what was written in the certificate received, 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;
• the results of an independent assessment;
• papers confirming the ownership of the apartment;
• civil identity card.

Inventory value was established in order to reduce taxes on transactions. However, the new legislation has different guidelines and now almost always focuses on the cadastral - and it sometimes turns out to be slightly below the market. According to the forecasts of some experts, in the foreseeable future, the inventory estimate will finally become archaism.

In this article, we will share with you information on where to find out the inventory cost of an apartment in 2019, what it is needed for and where it is applied.

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Let's also consider the differences between inventory and cadastral values.

General points

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

So, it will come in handy in the implementation of transactions and financial transactions with real estate, land plots, non-residential premises.

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

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

What it is

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

This indicator is calculated according to the following parameters:

• housing area;
• communal amenities;
• year of construction and commissioning of an 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 only takes into account the configuration of the housing and the cost of the materials used in the construction.

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

The appraisal 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 the latest changes in 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 a statement of the assessed value, you should contact the BTI. And only Rosreestr will issue a cadastral certificate.

What is her role

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

• living space for an individual and registration of such an apartment in ownership;
• long-term delivery.

Until recently, it was the assessed value that was used to calculate the real estate tax.

However, since January 2015, taxes are calculated based on the cadastral value. However, the estimated cost has not yet lost its relevance, and it is recommended to know it for every apartment owner.

Today you can find it out not only with 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 "Property tax of individuals" has been added.

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

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 the inventory value, a special deflator coefficient is used to determine the tax rate.

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

The inventory price is expected to be completely canceled from 2020.

How to find out the inventory value of an apartment

The estimated value reserves the importance in carrying out certain procedures and real estate transactions.

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

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

Where can I go

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

If you want to keep abreast of this information just for yourself, then you can use a 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 publicly available. The procedure for obtaining data is as follows:

• choose the tab "Electronic services";
• then click "Online Real Estate Reference";
• 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 the inventory cost of an apartment on an official letterhead, then you need to personally contact the BTI at your 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 need to present the following documents:

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

You will need to pay a state fee for the issuance of 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 in 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 now in use were developed back in the seventies.

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

This information is contained in the BTI, which are engaged in the assessment. For the purpose of adjustment, the residual estimated price per square meter is used by the coefficient, which is established 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 the housing.

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

When determining the assessed value, only house structures 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 assessing the cost of living space, the appraiser uses the following methods:

Comparative	He conducts a comparative analysis of data on transactions carried out on the market, based on the results of such analysis, he classifies the assessed housing to a certain group.
Costly	With this method, the appraiser takes into account the costs of purchasing building materials for the construction of a house, work related to the implementation of communications and engineering networks. The cost of the land plot on which the house is located is also taken into account. In most cases, this method is used for new buildings at the stage of construction in progress.
Profitable	The method is based on data on the rental price of living space and the cost of its maintenance, payment of utility bills. The method is not very common and is used if there is not enough data on the market 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 in court to review the case:

The need to present 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 body, but in 2019 must apply to Rosreestr for a certificate of the cadastral value of the living space.

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

If the heir provides extracts 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 was the base for taxation. The cadastral price is not much different from the market price, and the inventory price is much lower.

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

If in the region of residence the new system has been introduced since 2015, then in 2019 the payment of 20% of the new tax is envisaged:

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

Regional data is presented on the portal of the tax service. So, for living space in Moscow, the following tax rates are provided:

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

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

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

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

• citizens of retirement age;
• participants in war and hostilities;
• participants and liquidators of the Chernobyl accident;
• disabled people of I and II 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 from 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.