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Do you need to dispute the cadastral value in 2018 or 2019?

The main thing about the current changes in the Tax Code regarding land tax, property taxes of organizations and individuals.

The end of the year is the most "hot" time for appraisers and lawyers involved in challenging the cadastral value. Because before December 31, it is necessary to apply to the Commission at Rosreestr or to the regional court with an application, an appraisal report and other documents, on the basis of which the cadastral value changes.

Instead of rather high amounts set by the state during the cadastral valuation, the owner of real estate will be able to pay land tax and other payments for land and real estate based on a more comfortable market value. Managed to apply before December 31 - you can recalculate the payment for the whole year from January 1. Did not have time - you pay for the whole year based on the cadastral.

Real case study 2017-2018

Entrepreneurs periodically turn to us with a problem: “I didn’t know that I had to pay something from the cadastral value, how could we dispute it for the last 2017 in 2018?”.

For example, in 2018, the owner of office premises and shares in the right to common premises in one of the office buildings in the center of Kemerovo found out that his building was included in the regional list of objects at the end of 2016, the owners of which must pay taxes in 2017 on the property of individuals and organizations from the cadastral value at a rate of 2%.

And that's it - no benefits: neither for "simplifiers", nor for social business, nor discounts for 100 sq. m. m (until 01/01/2018 in Kuzbass, organizations - owners of such objects included in the list - could not pay corporate property tax per 100 sq. m of area for one of their objects, but such benefits were not provided for individual entrepreneurs / individuals). It is almost impossible to challenge the inclusion in the list - all the grounds are met (the building is really all office), it was necessary to go to challenge the cadastral value. But how can you challenge it if 2017 is in the past?!

And now important information about changes in the Tax Code

However, it seems that the amendments to the Tax Code of the Russian Federation adopted in the summer of 2018 (Federal Law No. 334-FZ of 08/03/2018) should have come to the rescue. The law comes into force on 01/01/2019, with the exception of certain items (benefits for disabled children, a transitional period for calculating the property tax of individuals, etc.).

The most useful thing in this law for businesses and individuals who own commercial objects is the change in the date from which the disputed cadastral value can be applied to calculate their taxes (land tax, property tax of organizations and property tax of individuals).

At the moment and until January 1, 2019, the following procedure applies: if the cadastral value began to be used to calculate the tax from 2017 (as in our case), and we filed an application to challenge it in 2018, then if accepted by the court or commission under Rosreestr positive decision to reduce it (no matter when - in 2018 or 2019), we can only count on the fact that we will be able to reduce the amount of tax for 2018.

After January 1, 2019, the changed (disputed) cadastral value will be taken into account starting from the date from which the changed (disputed) cadastral value began to be applied for tax calculation.

That is, it seems that it will be possible to recalculate the tax for 2017?!

Read on!

Is it possible to recalculate the tax for 2015-2018 after January 1, 2019?

On the Internet, you can find many comments on this law, in which the authors convincingly assure their readers that if they want to challenge the cadastral value for the past 2017, then you need to “wait” and apply either after January 1, 2019 to challenge the cadastral value, or so that the commission / court decides to change the cadastral value after December 31, 2018. In this case, according to the authors of such recommendations, "some taxpayers will be able to return the money for 2015-2018."

How to read and apply the law correctly (opinion of lawyers of KA "Yurproekt"):

The law has “transitional provisions” (Art. 3) – from what moment and how its provisions are applied.

If, with regard to benefits for disabled children, there is an unambiguous wording that the benefit applies to legal relations related to the calculation of land tax and property tax of individuals from January 1, 2015. Then, with regard to the recalculation of taxes based on the changed (disputed) cadastral value, it is indicated that these provisions are subject to application to “information on the change in the cadastral value entered into the USRN on grounds that arose from January 1, 2019.”

How to understand it

ki his object, which entailed the recalculation of the cadastral value, or the state agency approved the results of a new mass cadastral valuation, then by challenging the cadastral value in 2021, he can count on the application of this cadastral value obtained as a result of the contestation to recalculate the amount of tax for 2019-2021. This is the first “stone in the garden” of those who believe that in 2018 it is necessary to sit quietly, and in 2019 to challenge the cadastral value and achieve a tax recalculation from 2017.

If the legislator wanted taxpayers to be able to recalculate their taxes for 2015-2018, then he would extend new rules on tax recalculation to legal relations related to the calculation of land tax, personal property tax and corporate property tax from January 1, 2015 (well or since 2017). However, he did not. And this is the second argument against calmly “waiting” for January 1st.

By the way, if our interpretation of the law is wrong, then we are ready, with the most desperate “waiting” in 2019, to challenge the cadastral value and demand from the tax authority to recalculate taxes for 2017 completely free of charge.

For the rest, to whom our arguments in favor of filing an application for contestation precisely before the end of 2018 seemed convincing, we advise you not to waste time and proceed with the task of challenging the cadastral value. Companies specializing in this issue after December 1 simply may not accept the order for work due to workload and unwillingness to let the customer down.

We will be happy to answer your questions about the procedure for calculating and reducing taxes and other payments for land and real estate, as well as solve the problem of an overestimated cadastral value of a land plot or premises.

P.S.: Case solution

Our customer and I decided not to wait and are already preparing an application to the court.

For whom is it relevant - to reduce the cadastral value?

For owners of buildings, non-residential premises, structures and land plots who pay:

  1. the property tax of individuals or the property tax of organizations - depending on whether the individual or legal entity has the right of ownership of the object;
  2. tax on income of individuals - when they sell their objects;
  3. land tax - after they register their ownership.

For land users who pay:

  1. rental payment for land - if a lease agreement has been drawn up in relation to the land plot;
  2. unjust enrichment for the use of land - if the owner of the building did not draw up any contractual relations for the use of land after registering the right to the building (calculated using the same method as the rent).

If the owner of the site / building after 01.01.2019 changed the qualitative or quantitative characteristics
Dmitriy Alexandrovich Malinin
Chairman of the Bar Association "Jurproekt"

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