Как снизить налог на имущество, оспорив кадастровую стоимость жилья в суде?

Автор: admin  //  Рубрики: Вопросы юристу

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Как снизить налог на имущество, оспорив кадастровую стоимость жилья в суде?

С 2016 года жители всех регионов России будут платить налог на имущество, исходя исключительно из кадастровой стоимости жилья.

В каких случаях стоит сразу обращаться в суд для снижения ставки налога?

Ставка налога на имущество, которое относят к жилой недвижимости, гаражам, недостроям, хозяйственным строениям составляет 0,1% от заявленной кадастровой стоимости.

Проблема в том, что оценщики имущества часто ошибаются. Кроме этого, некоторые регионы увеличивают ставку налога, а за имущество, которое стоит более 300 млн. рублей, а также за нежилые помещения ставка налога установлена в размере 2%.

Все это существенно влияет как на качество оценки, так и на установленную в конечном счете ставку налога. В итоге даже не все состоятельные владельцы недвижимости могут уплатить государству необходимую сумму.

Стоит отметить, что обратиться в суд и оспорить стоимость недвижимости могут все владельцы имущества, но сделать это нужно не позднее 5 лет с момента записи в государственный кадастр тех данных, которые истец собирается оспорить.

Не всегда оценка произведена неправильно. Но в некоторых случаях владелец имущества может подать в суд для того, чтобы расчет налога был произведен на основе рыночной стоимости имущества.

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Кто может обратиться в суд для снижения налога за владение недвижимостью?

Это могут сделать как физические так и юридические лица. Необходимо быть либо бывшим собственником недвижимости, либо владельцем по праву собственности, постоянного использования или пожизненного наследуемого владения.

В суд также могут обращаться арендаторы, которые пользуются недвижимостью, которая находится в государственной, муниципальной или частной собственности.

Если аренда имущества рассчитывается на основании кадастровой стоимости, то арендатор может существенно сэкономить, если решение суда окажется на его стороне.

Однако, стоит помнить о том, что в случае с арендой частной собственности согласие владельца на пересмотр кадастровой стоимости объекта недвижимости должно быть отмечено в договоре.

Суд или досудебное урегулирование?

Смысл обращаться в суд есть не всегда. Например, оценщик может банально ошибиться в подсчете метража. Чтобы исправить эту ошибку вовсе не обязательно сразу идти в суд.

Достаточно будет просто обратиться в кадастровую палату, предоставив нужные документы. В этом случае ошибку исправят и без подачи заявления в суд.

Однако, при оценки большинства жилья в многоквартирных домах собственники часто страдают от необъективной оценки. В этом случае честная оценка является скорее большим исключением, чем правилом.

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Большинство квартир оценивают по шаблону, не учитывая особенности дома, его месторасположение и так далее.

На что обращают внимание оценщики? В первую очередь на то, сколько лет дому. Чем новее недвижимость, тем она дороже. Причем в оценке не имеет никакого значения сам ремонт конкретной квартиры, качество сантехники или водопровода.

Имеет значение только состояние самого дома, где находится квартира. Стоит понимать, что повлиять на оценку можно, если экспертом не были приняты во внимание сведения, что в доме последние годы вообще не проводился ремонт, если здание находится в аварийном состоянии.

К характеристикам, которые напрямую влияют на оценку имущества относят и такие моменты: расположение и целевое назначение объекта, нахождение его на территории санитарно-защитных зон, возможность использования земельного участка вокруг дома и так далее.

Чем хуже условия расположения, тем меньший налог придется платить. Ведь если поблизости нет детского сада, школы, поликлиники, а во дворе отсутствует обустроенная детская площадка, сам дом находится в промышленной зоне, то кадастровая стоимость имеет все шансы быть законно уменьшенной.

Физическим лицам, а также индивидуальным предпринимателям можно обращаться в суд сразу, минуя подачу заявления в комиссию по рассмотрению споров о результатах определения кадастровой стоимости.

А вот юридическим лицам, органам местного самоуправления и органам госвласти придется столкнуться с этой процедурой. По закону только после отказа в пересмотре кадастровой стоимости можно будет в законном порядке обращаться в суд.

Учитывая то, что неправильную оценку имущества все же в большинстве случаев проводят относительно квартир и домов, то для большинства граждан возможность сразу обратиться в суд является привлекательной и обнадеживающей процедурой.

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