The real estate market is not ready for a new tax

The following year, all the square footage will be counted and evaluated. More recently, in the Economic Development of Russia approved a standard "definition of the cadastral value of real estate." In 2013, the mass will begin making the inventory of market prices for property owned by citizens. This is the amount a platform for the calculation of property tax, which all are so afraid. It is assumed that the mass appraisal of real estate will be carried out by independent evaluators commissioned Rosreestra already in 2011-2012. At the same time it is unclear as the process. "Evaluation of the proposed tax is far from unambiguous. The idea - is correct. The tax should be tied not to the mythical value of BTI, at times different from the value of the object, but to the real market. But this is true only at first sight" - says general Director of "Ipotek.ru" Dmitri Ovsyannikov. "In my opinion, the idea of ​​introducing a unified property tax, tied to the market value of objects, is fair, but the methods of its implementation of cause a lot of questions like professionals, and for ordinary citizens," - said General Director of the Agency MIAN Vasily Mitko. - A single property tax, which replaces the existing taxes on land and property, according to the Ministry of Finance aims to provide a fairer system of taxation of property of citizens. "But in two years to create a working system with" zero "- is very problematic. Thus, for the introduction of tax necessary to create the inventory - a single list of all properties including their market value. Case N implementation of a single property tax has been discussed since 2003. "The development of this issue is connected with the fact that from March 1, 2008 entered the Act of State Real Estate Cadastre. If you had land and buildings was considered separately: the BTI - a separate building, in the Cadastral Chamber - separate plots. The law requires land and buildings be considered one property complex. Following the approval of the cadastral value of the common property, it should pay off her tax "- explains the Deputy Director General of" Miel Brokerage "Legal Irina Shugurova. But work on the formulation of all objects on the record is enormous and will take more than one year, the more that the method of determining the value of the land still in development. "And plus to this - this law in a given region is possible only under the condition that will be held cadastre of real estate and received the approval of the results of land evaluation - continues Irina Shugurova. - There is a certain order: first carried out cadastre, cadastral evaluation, and then a procedure for the approval of the evaluation. Only after will be deemed to be put on the account and evaluated all of the objects, as well as be approved by an evaluation, it will be possible to charge the tax. "How many hang Experts say that the method of calculation and assessment of technology is still very vague and opaque . "Now that the assessment is required, for example, for the bank, its conduct independent appraisal firm - profit organizations, working for money. And the average cost estimate of a flat in Moscow is about 5000 rubles. When tax of 0.1% of the purchase price is obtained: to evaluate the apartment worth 4 million rubles and get 4000 rubles of tax revenue must be spent on only one estimate more than would be obtained in the form of tax. The question then is who will pay for an evaluation? The taxpayer himself or the state of tax revenue? "- Reflects Dmitri Ovsyannikov. Of course, arguing in part the need to develop the state tax system in general, experts fear" losing "sight of ordinary taxpayers." Assess the prospects of a new tax is extremely difficult because the exact numbers are still unclear. However, introducing a new practice of calculating tax, the state is hardly interested in the reduction of revenue. So most likely the size of payments that citizens will be required to deduct the treasury, to grow. Thus, from a financial point of view of the new tax would worsen the lives of citizens ", - said General Director of" Real Estate RELAYT "Oleg Samoilov. The size of this deterioration can be for many highly significant. Here, for example, a typical situation in which the family will fall, owning a standard two-bedroom apartment in a house of modern construction, located in Moscow in the Belyaevo. "Current inventory assessment of this apartment by the method currently used by agencies BTI, is at a level of 700-800 thousand rubles. Accordingly, the amount of tax payable, calculated at a rate of 0.5% would amount to no more than 4 thousand rubles a year, which can hardly penetrate the substantial gap even in a modest family budget, - says Oleg Samoilov. - Now try to calculate the same tax under the new order. The current market price is considered an apartment is around 13-15 million rubles. Accordingly, the tax at a rate of 0.1% will be from 13 to 15 thousand rubles, which can be quite comparable with the size of the monthly salary of a family member. Especially those who work non-commercial organizations and the public sector. I am afraid that not all Muscovites can easily cope with this challenge. "Ownership of public sector employees-bedroom apartment in a modern house in not the worst district of Moscow Belyaevo is likely." For example, this apartment could be obtained within the framework of the demolition of five-story building. Naturally, in this case, the presence of displaced people have some sort of "windfall" it usually is not, as the oligarchs in Khrushchev slated for demolition do not usually live. And if so, at least a threefold increase in the size of the tax clearly will be for the citizens not the most pleasant news, "- Oleg Samoilov sums. The values ​​of the mass appraisal results of the discrepancies with actual market prices, deals can be quite large. Because the market price, as the map actually held transactions, takes into account many factors that mass valuation system is simply not covered in the state. "Can a mass appraisal, for example, correctly take into account the difference in the prices of apartments with windows facing a quiet courtyard and on a busy street? Or the presence of the wall too "gay" neighbors? Or the legislative history apartment? Or that it is absolutely obvious to real estate professionals, the circumstances of its sale, since the apartment, sold on a "net sales", ceteris paribus more expensive "alternative"? No, all these and many other factors are beyond the scope of attention of the mass appraisal ", - says Oleg Samoilov. Accordingly, its application will lead to many incorrect assessment results that citizens will protest, so that instead of the expected growth in tax collection State will be provided, "the ninth wave" re-evaluations, and litigation. "Therefore, it seems to me that at present holding the correct evaluation of large arrays of real estate in our country is not possible", - says Oleg Samoilov. Yes or no What is the optimal procedure for calculating tax in the opinion of experts? from complete failure of the venture to detailed evaluation, they say. "If we talk about optimality, it is best not to levy the tax at all, because the cost of collection is greater than would be received revenue in the budget, - said Dmitry Ovsyannikov. - By the way, at one time there was a refusal to tax under the inheritance and gift taxes for the same reason: to collect taxes took more money than it was revenue. From tax collection declined, but nothing terrible has happened. "The second option, according to him, - setting the approximate cost per square meter apartment and the collection of tax on this estimated cost." In other words, you can leave the current system, where the value is determined by the BTI, and bring the data more in line with the market value of objects. Of course, this will be partly "a mythical amount" that is different from a possible "market valuation" concrete apartment. But, in my opinion, it is better for the state budget, rather than levy a tax in order to just cover the cost of collecting this tax, "- says Dmitri Ovsyannikov.