More recently, real estate was assessed in a new way.Cadastral value has been introduced, providing for different principles of calculating the cost of the objects and the maximum approximation to the market price.This innovation led to an increase in the tax burden.This article describes the difference between the cadastral value of the inventory and how it is calculated.
What is the inventory value?
inventory value of real estate is the fruit of the labor of specialists Bureau of Technical Inventory (BTI).Their technique provides that the evaluation of the base of the primary value of the object is taken and multiplied by a factor of deterioration.The difference between the cadastral value of the inventory is that in the second case, market factors are not taken into account.
The inventory takes into account all of what constitutes a building, structure or building - the size and material of walls, floors, roofs, windows, doors.In the state of BTI we have provided technology that periodically went to the place and compared the data available from the Bureau.
Subsequently all changes be made of steel annually in an automatic mode - firstly, adjusted for inflation, and secondly, adjusted for time.But still, no matter how quickly the building was aging, increasing the value of its inventory.If a property owner will wonder how to find out the inventory value of the object, then it is necessary to look into the technical passport.There is a required information.
What is the cadastral value?
In the cadastral value of the other methods.During its development the Ministry of Finance has aimed to increase tax revenues.However, the traditional way, simply by increasing tax rates, this could not be achieved.So we decided to go to the other side and change the method of evaluation.The goal was the same: as close as possible to its market value.
As a result, the Federal Law titled "On appraisal activities in the Russian Federation", and now the determination of the cadastral value of acquired legal.
cadastral value of land
new assessment principles are taken from the sphere of land tax.There has long been the cadastral value calculation is conducted on the location of the site and its categories.She, however, is not just for taxation, but also for lease.Partners of the transaction while there is no doubt about her size.All data can be found in the cadastre chamber, which is to re-evaluate at least every 5 years.
have land there is also a normative value applied when the inventory is not possible to determine.However, there are cases where only she used, for example, upon receipt of the loan at the bank, the acquisition of land in municipal property, and so on.Authorities in the region have the right to change the standard price per year, though not more than a quarter.Furthermore, it does not exceed the threshold of 75% of the market value.
procedure of cadastral valuation
Given an order to find out the difference between the cadastral value of the inventory, you should first pay attention to technique.If the inventory value requires thoroughness and methodically over the years, the cadastral evaluation is carried out relatively quickly.The procedure for this is it:
- regional authorities make a decision on the assessment.It should be conducted at least once every 5 years.
- Rosreestr prepared on this basis, a list of objects to be evaluated.The data is taken from the state cadastre.
- Rosreestr draws on a competitive basis appraisal firms.
- evaluator on the basis of regulations and rates, which are listed, performs the entire procedure.
- self-regulating organizations of appraisers conducted the examination report on the conduct of cadastral valuation.
- The findings are approved by the authorities of the region and published.
- data recorded in the cadastral system.
Who assesses the property?
Perhaps more accurately all can answer the question, the difference between the cadastral value of the inventory, the appraiser.As such, a special act of the company, having licenses for this type of activity.
In order to gain access to the desired path, they need to go further still and competitive selection.Such procedure is stipulated by a special federal law on contract procurement for state and municipal needs.Moreover, prior to the signing of the agreement the appraiser at his own expense insure the risks of incorrect identification of cost.The insurance amount is not less than 30 million rubles.
obtaining public funds for the work made possible only after the authorities of the region's positive response to the report of the experts and the approval of the evaluation results.
How is the cadastral value of the property?
appraisers to determine the value of the objects using a set of technical regulations, standards, regulations and legislation.However, an individual approach is not welcome in what can be seen at once unlike the cadastral value of the inventory.
Cadastral valuation provides mass approach, there is no need obmeryat every apartment or house.Apparently, these companies have engaged in a set of coefficients, depending on the location of the object and its category.Take the sum of the assessment of BTI and multiplied by these factors.That's why inventory and cadastral value of the apartments vary sometimes several times.Officials are trying to consider everything - even the distance to the trolley stop, the subway or the presence of children's playground.
ratios derived simple.Evaluators with the authorities of the regions are taking as a basis the cost per square meter in the real estate market and calculate how much it is more inventory.You're a little (10 percent) to reduce the result of the division - and the ratio is ready.
it depends on the cadastral value of the property tax?
Due to the fact that in a different way defined by cadastral and inventory value, the difference in the price of real estate, which is taken as the tax base, there is a significant.
If tax rates remain the same, the majority of property owners would be bankrupt overnight.So, in the Urals, if the price of the apartment in the data sheet contains 200 thousand, after reassessment, it is not less than 500 thousand.State in circumstances in which the cadastral value of the property and inventory so different, decided with the help of several tax rates to compensate for the loss of taxpayers.As a result, the regions given the right to set the tax rate, however, within the corridor approved at the federal level.To set the maximum size of the housing rate of 0.1% if the value of the property does not exceed 300 million. Rubles.
always whether the new tax is more than the first?
What distinguishes the cadastral value of the inventory?Principles of taxation.When the inventory value tax was small, and very few people paid attention to it.Now another thing.In some regions, which have moved to the new regime, taxpayers have already started to receive notifications that are marked discouraging data exceeding even the worst of their fears.
However, in some cases, property tax can be paid even on a smaller scale than before.The fact that this tax is not subject to the apartment of 20 square meters, the house - 50, for the dwelling - 10. If we take into account the benefits of relying, it becomes clear - will pay a lot of those who live in big houses and prestigiousareas.
For example, in remote rural areas, the cost per square meter of housing inventory can range from 7 to 15 thousand rubles, and in Moscow from 150 thousand and above.
Where can I find the cadastral value of his property?
On January 1, 2015 Rosreestr launched a service through which each owner can compare how much different inventory and cadastral value of the apartment.Inventory, as we have said, is contained in the data sheet and cadastral be reported in response to a request.
Please note that some areas have not completed the transition, and there are still valid inventory value.The calculation of the tax in such circumstances will not change.However, the authorities of these regions were quick to recalculate the value of the inventory that have seen citizens in notices for the payment of tax.The intentions of the officials is simple: at the time when it's cadastral value, the old price will be at the maximum possible, and with the introduction of the coefficient of the budget will receive additional income.
Can I challenge the cadastral evaluation?
turns out that property tax in the country and form a cadastre and inventory value.The difference among them is also the fact that it is impossible to challenge the assessment of the inventory as it is on the basis of technical regulations, SNIP and GOST, and inventory - it is quite feasible, since there are factors.
order to express disagreement with the presentation of the assessment, the first step should be to contact the special commission at Rosreestra, which has regional offices in all the departments.You will need to present certain documents confirming the applicant's right to the property.
court or a complaint - what to choose?
cadastral error can be corrected administratively or through the courts.However, the system initially contesting the cadastral valuation is built so that the Commission Rosreestra bypass will not succeed.Arbitration Court rejected the claim simply, if the application is not appended opinion of this body.However, in the future, if the owner has a conviction in the rightness, you must sue.
In the judgment there is one problem - it is necessary to engage an independent appraiser that he refuted the findings cadastral Chamber.This service is expensive and in some cases simply unprofitable.The costs of the expert may substantially exceed the difference in taxation.
If the verdict is passed in favor of the taxpayer, before the introduction of the new information will take some time until the Cadastral Chamber will update the database.
