How to reduce the payment for land several thousand times without a trial

It is no secret that the amount of payment for land, whether it is land tax, rent or unjust enrichment, is directly proportional to the cadastral value of the site. within the same cadastral quarter can differ by thousands and thousands of times. At the same time, the only criterion that determines such impressive differences is the type of permitted use of the land. In this regard, for a number of owners, it is relevant to change the type of permitted use, which automatically entails a change in the cadastral value.

Of course, the main prerequisite for changing the type of permitted use is the discrepancy between the data entered in the state cadastre and the actual use of the site and the real estate objects located on it. However, the owner of the site is not completely free to choose the type of permitted use. The Decree of the Kemerovo City Council of People's Deputies dated November 24, 2006 No. 75 approved the Rules for Land Use and Development in the City of Kemerovo. In accordance with these Rules, each land plot must be assigned to one of the territorial zones. For each territorial zone, the following types of permitted use (VRI) are established:

• basic;
• conditionally allowed;
• auxiliary.

Changing main VRI to another main, as well as one auxiliary to another auxiliary is carried out on the basis of an application by the owner of the land plot or a person who owns the land plot on the basis of the right of permanent (perpetual) use or lifetime inheritable possession. The application is submitted to the cadastral registration authority (on the territory of the Kemerovo region - the Branch of the Federal State Budgetary Institution "FKP Rosreestr" for the Kemerovo region: Kemerovo, Tukhachevsky St., 21). In this case, no additional permits or approvals are required .

If basic view permitted use changes to conditional permitted use a public hearing is required. Based on the results of public hearings, the administration of the municipality issues a decision to grant a permit for a conditionally permitted type of use, or to refuse to grant a permit. Information about a new type of permitted use is entered into the cadastre only on the basis of such a permit.

Finally, a situation is possible when the required type of permitted use is not at all provided for lands of the corresponding category. In this case, it is necessary to transfer the land plot to another category of land in in accordance with the Federal Law "On transfer of land or land plots from one category to another" (No. 172- Federal Law of 03.12.2004).

To transfer a land plot to another category, it is required, first of all, to apply to the state authority of the subject (in the territory of the Kemerovo region, this is the Board of the Administration of the Kemerovo region) with a petition. The content of the application and the specific list of required documents will depend on which category and into which category you need to transfer. Then, just as when obtaining permission for a conditionally permitted type of use, public hearings are held. In some cases, the conclusion of the state ecological expertise may be required. At the end of the procedure, the state authority of the subject issues an order to transfer the land plot from one category to another, on the basis of which data are entered into the cadastre.

Despite the complexity and duration of the procedure for changing the type of permitted use, all the time and financial costs, as a rule, pay off a hundredfold in the first year after this procedure is carried out due to a significant reduction in land fees.

Case Study

An agricultural enterprise leased a state-owned land plot with an area of ​​4 451.00 sq.m. There was a building on the land plot, which was formally listed as a "salting shop", but was actually used to store vegetables grown by the enterprise. The specialists of the Company "YurProekt" made a decision on the need to change the main VRI to a conditionally permitted one. The effect of these actions can be clearly seen in the table:

Thus, as a result of the change in the VRI, the rent was reduced in proportion to the decrease in the cadastral value, that is, almost 10,000 times.

Author

Dmitriy Alexandrovich Malinin

Chairman of the Bar Association "Jurproekt"