During the transitional state of the state from the Soviet Union to the Russian Federation, officials adopted one of the most important legislative acts, exempting pensioners from paying land tax. After time, this measure was revised, taxation was returned, but payment benefits were left for many pensioners.
The low land tax rate allows even pensioners not to think too much about this item of expenditure in their budget. Few of them know about the existence of various benefits. This article is intended to answer many questions regarding the relationship between pensioners and land tax.
General provisions on land tax and its payment
Federal legislative acts establish the procedure for calculating tax on land plots owned by citizens. Regional authorities set rates for this fee and distribute benefits.
There are a number of criteria for which a plot of land is exempt from taxation:
- The land plot is occupied by a water body.
- The allotment is part of the forestry sector.
- The site has some restrictions on circulation, or has been removed from it by law.
- The plot of land belongs to objects recognized as cultural heritage.
Payers can be individuals, individual entrepreneurs or organizations. Rights to a plot are determined by ownership, possession without a term, or by inheritance rights.
The land tax rate for pensioners is no more than three tenths of a percent of the value indicated in the cadastral documentation. In this case, the value according to cadastral records acts as the main base from which the fee required to be paid by the owner is calculated for the period.
Only residents of the northern borders of the state are fully exempt from land tax. The rest are obliged to transfer a certain amount of money to the budget once a year, in the form of a fee. If there is some kind of benefit that is applicable to a citizen, then he has every right to collect the necessary package of documents and apply for a relief on the payment of the land tax.
A plot of land is subject to taxation as soon as it is included in the cadastral list by municipal authorities. If entry into the cadastral list is carried out with a delay, tax payment is made for three years preceding the date of filing the notification.
Having decided on general issues, let’s move on to analyzing the benefits that can be provided to pensioners upon payment.
Medical support
Veterans of labor have the right to free medical care under the compulsory medical insurance policy in state and municipal clinics.
Also, a labor veteran can undergo dental prosthetics at dental clinics for free. Free procedures do not include the manufacture of prostheses made of metal-ceramic material or using precious metals;
If there are medical indications, a labor veteran can receive a trip to a sanatorium or boarding house. Round trip travel will also be compensated (if the veteran gets to the place of treatment by train).
In Russia, they provide four types of tax breaks for a normal quality of life for people.
In 2021, the following types of benefits are provided:
- property tax is not paid;
- transport tax discounts;
- land tax discounts;
- Some financial rewards are not taxable.
Those who receive the title do not pay property tax: any real estate and shares. In 2021, the state provided a choice for which apartment or house not to pay tax. First of all, this is aimed at citizens involved in re-registering apartments for close relatives who have veteran status.
If you own several properties, you need to inform the relevant services about which property will be exempt from paying fees. If this is not done, the inspection will forcibly select housing. In most cases, fees are levied on properties that have the highest tax rate. The property tax situation is regulated by Article 407 of the Tax Code of the Russian Federation.
In 2021, benefits related to transport have the same principle as those for property. Tax reductions are provided per car. Discounts apply if the car's power is no more than one hundred horsepower.
ATTENTION !!! Car tax benefits are determined at the regional level. The authorities independently create a list of categories of citizens who have the opportunity to receive benefits. Conditions, requirements and payment terms are determined. In some regions, transport tax is paid in full, and some provide a good discount.
The amount of funds paid depends on the power of the car and is 200 hp. excluding water and air transport, as well as all-terrain vehicles and snowmobiles.
The law does not exempt labor veterans from paying land taxes completely. In a number of regions, minor relaxations are provided. The total tax amount depends on local authorities and economic development. The rate is determined based on the cadastral value of the land. Federal law provides for a small amount of 10,000 rubles, which is not taxed. The tax deduction cannot be reduced. The categories of citizens who are entitled to benefits are determined by the municipal authorities.
First of all, you need to find out whether land benefits are issued at all in a particular region. If yes, then you need to contact the tax office with an application for a discount.
Fully exempt categories of labor veterans:
- people holding office in the local municipality;
- organizations of disabled people;
- HOA;
- NPO;
- Heroes of Labor Glory of the USSR and the Russian Federation.
List of citizens for whom a reduction of the tax base by 1,000,000 rubles is applied:
- disabled people of groups 1 and 2;
- WWII veterans;
- people involved in the elimination of man-made disasters;
- large families.
Land tax benefits provided to pensioners
The state equates pensioners to a socially vulnerable segment of the population, and therefore they are provided with a number of concessions, including taxation. All issues in this area are resolved by local administrative authorities.
At the federal level, a number of categories of pensioners are prescribed who are partially exempt from paying land taxes.
These include:
- disabled people of groups I and II (a restriction has been introduced for group II - only those who received it before the beginning of 2004);
- citizens who are disabled from birth;
- citizens who received the title of Hero of the country (including the USSR);
- veterans of various actions equated to combat;
- citizens who took part in the elimination of man-made disasters.
Regional laws establish the size of the discount received by these categories of citizens. The maximum possible benefit should not exceed ten thousand rubles.
An important note is that the plot of land subject to taxation and applying for relief should not be involved in business activities. Otherwise, the concessions do not apply and the owner, no matter what, pays the land tax in full.
Benefits are provided only to those pensioners who have already completed their working career, and at the same time are citizens of the Russian Federation. It is also a mandatory condition that the applicant registers in the same area to which the land plot eligible for benefits belongs.
Land tax for labor veterans
The general conditions for issuance are determined by the municipal authorities. The list of necessary documents that will need to be provided should be clarified in advance. Each region has its own requirements. A certain part of the discounts is provided at the state level, and part - at the regional level.
ATTENTION . The specifics of obtaining tax benefits are determined by the local municipality, but the procedure for issuing a certificate is as follows: a person, before November 1, comes to the Federal Tax Service with papers for the selected taxable object, the relevant documents for the property. After 10 working days, the application is reviewed by the Federal Tax Service and a decision is made to issue it.
- Benefits now apply to only one unit of real estate (house or apartment), regardless of their total number.
- The veteran undertakes to submit an application to the local branch of the Federal Tax Service, where he will indicate which object the tax discount will apply to. This must be done before the grace period begins.
- If a pensioner owns several units of real estate and has not indicated which one should not be taxed, then the Federal Tax Service selects the unit that is subject to the largest tax.
But besides land tax benefits (which will be indicated later in the article), what other benefits are available to persons of retirement age who are, moreover, labor veterans? There are two main points to note here:
The possibility of establishing land tax benefits in the Moscow region is regulated by the law of the Russian Federation, No. 74 . This law provides for citizens who have the opportunity to use preferential conditions for paying a fee for a plot of land. According to the federal legislation of the Russian Federation, benefits such as complete exemption from payment are provided only to sparsely populated areas, for example, in the Far North.
If by local law a citizen is completely exempt from paying tax, then the previously paid amount can either be returned to the taxpayer’s account or re-credited for other types of tax. For this you also need to write an application.
The envisaged compensation for land tax has been drawn up and adopted in 2021. This category of pensioners may not pay the land tax, provided that at the time of employment the subject paid 10 thousand rubles in tax deductions. The privilege is provided to veterans who registered their status before 2021.
Land tax for beneficiaries-veterans of labor. This article provides information about the benefits due for the payment of land tax for taxpayers from the “Veteran of Labor” category. Legislative framework for the purpose of benefits, categories of subjects and methods of obtaining tax breaks.
The tax authority is obliged to review the application and documents and make a decision to refuse or change the tax amount. The refusal must be reasoned and issued in writing. If you persist in your position, go to court.
If necessary, a person can send an application remotely, for example, through the Federal Tax Service website. To do this, you will have to register, fill out the form online and attach copies of documents converted into electronic format. All that remains is to wait for a positive decision on exemption from payments or provision of a discount. After this, you will be able to personally evaluate the benefits of preferential conditions.
Land tax has been paid by land owners since 1999 - since the advent of the updated Tax Code. Revenues from it go to the local budget. The only exceptions are urban and agricultural lands.
- 0.3% of the cadastral value of the land. Used when calculating tax for land occupied by individual buildings or subsidiary plots. This includes land for livestock farming or horticulture.
- 0.7 - 1.5% - for other objects. Their list is specified in the regulatory legal acts of municipalities.
The calculation and payment of the tax burden are established by local legislation. It is this that determines who is entitled to land tax benefits, guided by federal regulations.
The legislation establishes categories of persons who have the right to partially pay or not pay land tax at all. This includes:
- disabled children;
- disabled people;
- WWII participants;
- labor veterans;
- Participants are liquidators of the Chernobyl nuclear power plant consequences.
- heroes of the USSR and Russia.
It is worth noting that this list is not exhaustive. Each region has its own. Let's look at the most common categories of people applying for benefits and find out whether they are entitled to them.
In the early 90s. This category of the population was exempt from paying land taxes. With the update of the Tax Code in 2005, this privilege was abolished. Now pensioners pay land taxes in full on an equal basis with the working population.
Tax benefits are possible at the municipal level. Thus, tax privileges depend on the location of the land plot. You can find out whether benefits are available and what their size is from the regulations governing taxation at the local level. It can be downloaded from the official website of the municipality.
In addition to benefits, authorized bodies have the right to establish requirements, upon fulfillment of which an individual can take advantage of the opportunity to reduce tax or not pay it at all. Most often, these are: permanent registration in the territory of the municipality, lack of official employment, etc.
The procedure for obtaining tax benefits and the scheme for their payment can be found at the territorial tax office.
- pensioner's ID;
- land documents confirming ownership;
- passport;
- work book (if necessary).
Thus, land tax benefits for pensioners are the exclusive prerogative of the local government level. Mainly used as a measure of social support for low-income groups of the population.
Not a single article of the Tax Code contains information about the complete exemption of disabled people of group 2 from paying land tax.
Article 391 of the Tax Code of the Russian Federation reveals the procedure for reducing the tax base and categories of taxpayers who have the right to take advantage of such privileges. Among them there are also disabled people of group 2, provided that it was issued before 01.01. 2004.
A disabled person is an individual who is limited in life activity as a result of illness, injury or defect from birth. Group 3 disability is established for 1 year or for life. A certificate is issued to an individual. It is this document that serves as the basis for obtaining a tax benefit.
Federal legislation does not exempt this category of citizens from paying full taxes. Municipalities are vested with this power. In accordance with Article 391 of the Tax Code of the Russian Federation, disabled people have the right to reduce the taxable cadastral value by 10 thousand rubles.
An individual applying for this benefit is required to provide documents confirming his right to the inspectorate at the location of the land plot.
Land tax benefits for disabled people of group 3 are associated with a reduction in the amount for calculating the tax.
- Calculated from the cadastral value of the site. If it is revalued, the amount may increase up to 1.5 times.
- In most regions of Russia, the amount of cadastre value far exceeds the market value of a plot of land.
- Tenants of the site are exempt from the tax.
- The cadastral value may be reduced by court decision. To do this, the applicant must prove that it exceeds the market price of the land. An independent assessment will be required.
- Preferential categories of persons are mainly established at the local level. So in Yekaterinburg, pensioners, including working people, are exempt from tax.
- The tax must be paid by 1.10. Failure to pay will result in fines and penalties.
- In the future, land and property taxes will be combined.
As stated, pensioners in the 90s were completely exempt from the obligation to pay taxes. In 2005, amendments were made to the legislation, according to which this type of benefit was abolished. To date, legislative norms do not provide for separate provisions regarding retired citizens.
In 2021, the obligations for pensioners regarding the collection of land plots have not been cancelled.
People of retirement age are classified as low-income, since the amount of benefits is low. Preferential conditions are provided for most tax payments for pensioners.
The main provisions relating to the scope of taxation are enshrined in tax legislation. The rules that are in force today came into force at the beginning of 1999. Until this point, citizens on pensions were fully exempt from tax obligations.
Despite the fact that pensioners are currently not exempt from paying taxes, the legislator provides benefits for this type of payment. Benefits for pensioners are subject to establishment at the local level.
Particular examples of benefits by region
Many local authorities offer pensioners interesting benefits on paying taxes on land plots.
Let's look at some regions.
- The Moscow region gives relief to pensioners who own land plots not exceeding one thousand two hundred square meters in area.
- Twenty-five percent of the assessed land tax is paid by pensioners of the city of Lotoshin.
- Pensioners of the city of Korolev can apply for a discount of half the amount of the accrued land tax, but only if the area of the land plot does not exceed one thousand two hundred square meters.
- Pensioners of the Chita region are completely exempt from paying land tax, but only if there is a residential building on the desired site. The same benefit applies in the vicinity of Voronezh.
- Samara offers a benefit to pensioners who own a plot of no more than six acres.
Recently, regional authorities have been reconsidering the issue of land taxation for pensioners, so it is better to find out the latest news on this issue from local services.
How can a pensioner get a land tax benefit?
If the owner of a plot of land is absolutely sure that in his region of residence there are benefits for this taxation, he must submit an application to the tax office, providing the necessary documentation:
- identification documents;
- a document confirming the right of ownership of the land plot;
- additional documents confirming that the pensioner belongs to preferential categories.
If all documents are correct, the benefit is provided in a given region - the tax service will accept the application and, from the next tax period, will charge the amount of the fee in a different, edited value.
To ensure the availability of preferential offers for pensioners in terms of land tax, you should seek advice from your local fiscal authorities.
