Application for property tax relief for pensioners sample 2020

Who is eligible for personal property tax benefits?

Federal beneficiaries (Article 407 of the Tax Code of the Russian Federation, full list)

• disabled people of groups I, II, disabled since childhood;
• Heroes of the Soviet Union and Heroes of the Russian Federation, holders of the Order of Glory of three degrees;
• participants in the Civil War, the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters, institutions as part of the active army, and former partisans; combat veterans;
• “Chernobyl survivors”, citizens who received or suffered radiation sickness or became disabled as a result of nuclear tests;
• military personnel and citizens dismissed from military service for health reasons, age, due to organizational and staffing measures, with a total duration of military service of 20 years or more;
• family members of military personnel who have lost their breadwinner, parents and spouses of military personnel and government employees who died in the line of duty;
• pensioners receiving pensions, men over 60 years of age and women over 55 years of age receiving a monthly life allowance;
• combatants in Afghanistan;
• and some other categories of citizens.

Federal beneficiaries are granted a personal property tax benefit in the amount of the tax that is payable.

Local benefits

Local governments, the authorities of Moscow, St. Petersburg and Sevastopol have the right to establish additional property tax benefits. The amount of local benefits in each municipality may be different. You can find out what benefits are available in your municipality using the special service of the Federal Tax Service - Reference information on rates and benefits for property taxes.

Tax deductions

In addition to property tax benefits for certain categories of citizens, you can receive a tax deduction. This is the amount by which the tax base for a particular property is reduced. There is no need to submit a special application for deductions; they are available to all owners of apartments, rooms, and residential buildings, and the tax office will take them into account independently in your tax payment notice.

Amounts of property tax deductions

• for apartments - cadastral value 20 sq.m. total area (subtracted from the cadastral value of the entire apartment);
• by room - cadastral value of 10 sq.m. area of ​​the room (subtracted from the cadastral value of the entire room);
• for residential buildings - cadastral value of 50 sq.m. total area of ​​the house (subtracted from the cadastral value of the residential building);
• for a single real estate complex, which includes at least 1 residential premises or residential building - 1 million rubles (deducted from the cadastral value of the ENK).

If the object belongs to several owners, the deduction will still be given for the entire object, and the resulting tax will be divided among the owners according to their shares in the right to this property. If your property is so small that using the deduction results in a negative number, you do not have to pay tax on such property at all.

Procedure for applying for tax benefits

To receive benefits on property tax for individuals, a person must write a corresponding application and submit documents confirming the right to preferential conditions for property taxation to the tax office. For example, a citizen with a disability group must submit a confirming certificate from the ITU government agency. It is also necessary to submit documents certifying the category of property and permission to operate it. These papers are taken into account when a tax organization considers preferential conditions (Tax Code of the Russian Federation - Article No. 407-p6; PR-No. 1031n-24.11.2010, Appendix No. 1 of the Ministry of Health and Social Development of the Russian Federation; Letter No. BS4-21/6426-06.04.2017 of the Federal Tax Service of the Russian Federation).

Additional documents that must be submitted along with the application for the benefit, a document confirming the right to receive it (Tax Code of the Russian Federation - Articles No. 27-p2 and No. 29-p3; Civil Code of the Russian Federation - Articles No. 31-p1, p2, No. 185):

• A power of attorney for the right to file an application for property tax benefits, certified by a notary (if the application is submitted by an authorized person of the owner).
• Confirming document of guardianship of the owner (if the application indicates a person under the guardianship of the applicant).

A tax benefit in such a situation is provided for one immovable property from each category of property subject to taxation, regardless of the number of grounds presented for the use of tax concessions (TK - Article No. 407-p3).

Example:

A disabled person has his own house, apartment, garage. These are three different categories of real estate, so he receives tax breaks on all three properties. When the real estate consists of two or more apartments, he has the right to use preferential conditions for only one.

The taxpayer must submit a notification about the selected real estate property for which he wishes to receive tax benefits before November 1 of the current year (TC - Article No. 407-p7) to the tax organization at the location of this property.

If the owner of the real estate does not submit such a notification to the tax authority, then benefits will be provided for one of the objects of each separate category of real estate with the maximum amount of taxation (Letter No. BS4-11 / [email protected] Recommendations clause 2.9 of the Federal Tax Service of the Russian Federation).

If during the tax period the taxpayer loses the right to receive benefits, the corresponding coefficient is taken into account when calculating the amount of taxation (the ratio of the number of full months when there is no tax benefit to the number of full months when the property is taxed). The month of the beginning of the provision of property tax benefits, the month of its termination is considered complete (Tax Code of the Russian Federation - Article No. 408-p6).

Refund of tax overpayment

When a taxpayer submits an application to receive preferential conditions for property tax , the amount of taxation is calculated for the previous 3 years, but not earlier than the date on which the benefit was issued (TK - Article No. 408-p6).

If the amount of tax on personal property of individuals exceeds the established tax amount, the owner of the property submits an application from the tax organization. The decision to return the overpaid tax amount is made within 10 days from the date of registration of the application with the tax authority. The taxpayer receives a notification by email within 5 days about the decision made.

Refund of tax overpayment is carried out within a month from the date of filing the application (Tax Code of the Russian Federation - Article No. 78-pp6-8-9, Article No. 6.1-p6).

What kind of real estate can receive a property tax exemption?

Beneficiaries can choose an object for which they will receive a property tax benefit. You can choose from the following objects:

• residential premises (room, apartment);
• residential building (including garden and country houses);
• garage;
• parking space;
• utility structure or building with an area of ​​no more than 50 sq.m. on a plot of land that is provided for individual housing construction, dacha or personal subsidiary plot, for vegetable gardening or horticulture;
• specially equipped premises, structures that are used as a studio, atelier, creative workshop (the benefit is given only for the period of such use and only to individuals professionally engaged in creative activities);
• residential premises that are used as a non-state museum, library, gallery open to the public (similarly, the benefit can only be issued for the period of such use and only for individuals professionally engaged in creative activities);
• other real estate - if local authorities decide so.

Conditions for receiving property tax benefits

• The benefit can be applied for only one object of each type of your choice. If you own several apartments, apply for a benefit for one of them (which is more profitable). You will have to pay tax for the remaining apartments you own.
• The object for which the benefit is requested must be owned by the benefit recipient. If a beneficiary is simply registered or lives in someone else’s apartment, it is impossible to apply for a tax benefit for this apartment.
• Benefits cannot be applied for an object that is used in business activities.
• If you are entitled to a benefit on several grounds (for example, as a group I disabled person and a combat veteran), the benefit will still be provided only for one piece of real estate of each type.

How to apply for a property tax benefit

1. Collect a package of documents: - application for a benefit + notification of the choice of taxable object + documents confirming the right to a benefit (for example, a pension certificate, a disability card, etc.). If you are entitled to a land and transport tax benefit, you can apply for it with the same application.
2. Submit an application with attachments to any tax office. The Federal Tax Service recommends doing this before May 1, before the distribution of property tax notices begins. But in general, you can submit a notification about the choice of taxable items for which you want to receive benefits before November 1.

You can apply for the benefit:

• personally to the tax office (additionally, take your passport and original documents confirming your right to the benefit), as well as by power of attorney;
• through the taxpayer’s Personal Account on the official website of the Federal Tax Service (to obtain a login and password for your personal account, contact any tax office with a passport);
• by mail (preferably by registered mail with acknowledgment of receipt or a valuable letter with a list of the contents and notification).

An example of filling out an application for a tax benefit

• 12,000 rub. - for a disabled child who is introduced to the parent, the spouse of the parent, or the adoptive parent;
• 6,000 rub. - for a disabled child who is presented to a guardian, trustee, adoptive parent, or spouse of the adoptive parent.

10. Section 1 “Submitted to the tax authority (code)” indicates the code of the tax authority chosen by the individual taxpayer to submit the Application. For example, the Application form may be submitted to the tax authority at the place of residence or at the location of real estate and (or) vehicles.

We recommend reading: Latest News About Disabled Chernobyl victims 2020

Do I need to confirm my right to property tax relief every year?

No, you do not need to register this benefit with the tax office every year. It is enough to contact the tax office once and provide all the necessary documents. Just indicate in your application the period of validity of the property tax benefit - indefinitely.

Important: the benefit will be valid until it is canceled by the relevant law. Therefore, it is still better to check the relevance of your benefit annually on the website of the Federal Tax Service.

The Federal Tax Service reported how a pensioner can fill out an application for a tax benefit

The Federal Tax Service of Russia, in a letter dated August 29, 2020 No. BS-4-21/ [email protected], explained the specifics of how pensioners fill out applications for tax benefits for transport tax, land taxes and personal property tax.

The rules for maintaining pension documentation (approved by order of the Ministry of Labor of Russia dated September 8, 2015 N 616n) stipulate that informing a citizen about the assignment of a pension is formalized by a notice issued by the authorized territorial body of the Pension Fund.

What happens if I don’t apply for a property tax benefit?

If you do not choose the property for which you want to receive a property tax benefit, the tax service will provide the benefit on its own. In this case, the benefit will be taken into account for one taxable object of each type with the maximum calculated tax amount.

Property taxes for 2020 must be paid no later than December 1, 2020. You can view the tax notice for property tax in the taxpayer’s Personal Account.

Topic: How to pay taxes for children How to get a tax deduction for the amount of interest on housing loans Situation: the bank has written off the loan debt, the tax office requires personal income tax

Article from the Vesti Prava website - legal decisions and legal advice.

• about the author
• Recent publications

Editor of the Vesti Prava website.

VestiPrava.com recently published (see all)

• Judicial practice: how car dealerships collect a discount when refusing insurance - July 16, 2020
• The bank requires you to hand over the original PTS, is it legal? — January 11, 2019
• Is it possible to collect an additional payment under the European protocol? — October 04, 2018