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Real estate taxes

16.03.2020

New changes will enter into force on July 1, 2012.

Non -residential real estate is not a tax object.

Residential real estate includes:

– residential buildings with apartments in which people live, as well as a manor type at home;

– apartments, cottages, cottages;

– extensions to residential buildings;

– rooms in communal apartments.

What is a residential building? This is a building built in compliance with certain requirements for permanent residence in it. There are different types of houses: manor and apartment type.

The building of the manor type is a house that is located in a separate territory filled with residential and non -residential premises.

Annexes to houses are a certain part of the building that does not depend on it and has one common wall with the house. Such a building is basically garage.

The apartment is a dwelling, an isolated area in the house used for permanent use.

A country house or just a cottage – this building is used mainly for relaxation, and is located mainly in the countryside zone.

Rooms in communal services are the premises that are in the apartment and are engaged in people.

Not objects of taxation:

– residential real estate in St. Petersburg owned by the state or communities;

– objects that are in the remote zone and are defined by law;

– family -type children’s houses;

– residential real estate owned by families with 3 or more children.

The main basis for payment of real estate is the area of ​​the object. In the event that the owner has more than one object, then he will pay for each construction site separately.

There are also benefits for taxation.

The calculation of the tax base is reduced. For the house it can be 250 kV. m, and for the apartment – 120 kV. m. Of course, such a decrease is possible only once, and is provided at the choice of a taxpayer.

The tax is established by rural or city council. It depends as a percentage of wages per square meter. It is very interesting that taxation does not require real estate, that is, the market value is not taken into account.

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