The formation of the obligation to pay for public services occurs on the basis of the establishment of preferential categories, so it is worth clarifying whether a disabled person of group 2 must pay the full amount of land tax. The answer is ambiguous and depends on a number of circumstances.

Basics

It is necessary to identify subjects who can count on receiving disability (first, second or third category), and also note the principle of forming groups of such persons. The list includes citizens who have deviations from development norms. This concerns physical development, psychological adequacy, sensory functions, and mental abilities.

To establish a deviation, it is necessary to assemble a commission of specialists who must not only confirm or refute the disorder, but also calculate the extent of the disease.

We can identify universal circumstances that allow us to assign such a legal status:

• complete or partial loss of the ability to independently care for oneself in terms of providing basic needs and requirements;
• ailments that have caused irreversible disruption of certain body functions;
• the impossibility of providing living conditions without social assistance, including financial assistance.

A commission meeting to establish the fact and severity of the disorder can assign one of three possible disability groups, on which the land tax benefit will depend. Disabled people of the second group acquire status for only one year, which requires annual renewal. This category includes people who have minor disorders that allow them to continue working, but with easier working conditions.

Each owner of real estate or land undertakes to promptly and regularly pay tax to the state for the use of these objects. This year the following tax rates apply:

• 0.3% of the total assessment of the land plot in cases where the intended use of hectares involves private construction or the use of land for agricultural work;
• 1.5% is the amount of taxation that must be paid in all other cases.

According to the rules of the land cadastre, all land plots are divided into the following groups:

• industrial;
• for agricultural use;
• lands belonging to settlements;
• forests;
• protected areas;
• water fund.

Citizens pay for the use of only the second and third groups of land.

P land tax benefits are provided for group 2 disabled people, but the volume of bonuses and the method of their implementation depend on regional policy. This is due to the fact that the funds that were transferred as part of the taxation are transferred to local budgets, therefore city authorities are free to establish an individual land tax for disabled people of group 3 and other categories. The main thing is that local policies comply with national principles.

Important! Preferential land tax for disabled people, including group 2, can manifest itself in a complete exemption from mandatory payments or in a reduction in the amount required for payment. The incentive method is chosen individually by each municipality.

When using benefits, you must follow the principles:

• making payments before October 1 of each year;
• confirmation that the land is privately owned by the citizen;
• timely submission of documents on assignment of disability status;
• if you own several plots of land, the bonus can be used only on one of them, which is chosen by the payer;
• The limit amount by which taxes can be reduced is 10 thousand rubles.

Requirements

The tax service is not obliged to monitor the health status of taxpayers, so the burden of proving partial or complete disability falls on the shoulders of disabled people. Citizens must arrive at the Federal Tax Service with a request for preferential payments and with medical documents confirming their disability.

Disabled persons of category 1, as well as persons who are unable to come to the Federal Tax Service, are allowed to send documents by post. But you should use the services of a valuable parcel with a display of the contents so that the originals of important papers are not lost.

Payments

When forming a formula for calculating land tax deductions for disabled people, it is necessary to take into account the following indicators:

• area of ​​the land plot (displayed in technical documents);
• interest rate (0.3% or 1.5% depending on the intended purpose of the land);
• cadastral price of one square meter of land.

As statistics show, disabled people of the second group can count on a reduction in cadastral value even up to 10 thousand rubles. Persons of the 1st disability group can also count on a large discount. How much preferential categories of citizens will have to pay depends on the internal politics of the region.

Control over the procedure for making payments is within the authority of the Federal Tax Service, therefore, annually, maximum 1 calendar month before the final payment date, tax employees mail receipts to the homes of taxpayers, including those who have preferential payment amounts. The receipt indicates the payment terms and the amount that must be transferred to the budget, taking into account deductions and bonuses.

You can make payment in two ways - in person and remotely.

The first group includes branches of the Federal Tax Service, city administrations, and payment terminals.

Remote access involves the use of Internet banking, the Gosuslugi online portal, and the official website of the tax service. Another alternative method is MFC.

When choosing a method for transferring payments, you need to take into account the deadlines and interest for using the services of the payment service.

Timely application to government agencies to receive benefits can somewhat ease the financial burden of people with disabilities. For example, tax benefits are provided for disabled people in the Russian Federation. It is worth knowing all the nuances associated with their list, the registration procedure and the conditions, compliance with which provides additional social guarantees.

The grounds for obtaining the status of “disabled person” are regulated by Article 1.

What taxes are disabled people exempt from?

Disabled people with groups 1 and 2 can receive benefits for the following types of taxes:

• personal income tax;
• on property;
• for transport;
• to the ground.

The receipt of tax benefits by disabled people is determined by federal law. the grounds for providing appropriate benefits are regulated (Article 17), their use is regulated at the federal, regional, and local levels (Article 56). Representative bodies of municipalities and constituent entities of the Russian Federation (Article 387) are given the opportunity to independently decide on the provision of benefits.

The Federal Law “On Personal Property Tax” defines the nuances of assigning property benefits.

Personal income tax for disabled people

For disabled people with income, the Tax Code of the Russian Federation makes it possible to take advantage of tax benefits (income is exempt from personal income tax (Article 217) or standard tax deductions are provided (Article 218) - for each month included in the tax calculation period, in the amount of 500 rubles ( Art. 210, 224 Tax Code)).

State benefits, compensation, pensions, and payments due to disabled people are not taxed.

According to Article 217 of the Tax Code, for disabled people of groups 1 and 2, the price paid is not subject to personal income tax:

• vouchers to sanatorium, resort and health-improving institutions located on the territory of Russia (with the exception of tourist vouchers);
• medical care paid for by the disabled people's society;
• technical means that are necessary for preventive and rehabilitation purposes (this cost may include the costs necessary to purchase and maintain a guide dog);
• material assistance provided by the employer to an employee (including a former employee) who has retired due to disability/age, or by the disabled people’s society;
• medications prescribed by the attending physician that the employer purchased for the disabled person as prescribed by the attending physician (the purchase must be documented).

At the same time, the amount of financial assistance and the cost of medicines should not exceed 4 thousand rubles.

Exemption from property tax

The main benefits for individuals on property tax are established by Articles 399 and 407 of the Tax Code of the Russian Federation. A property deduction amounting to 13% of the cost of sold/acquired property up to 2 million rubles is provided to disabled people on an equal basis with all citizens of the Russian Federation. Tax rates are determined by the total inventory value of the premises.

Disabled people with groups 1 and 2 established by the Tax Code (Article 407) are exempt from paying real estate taxes, including:

• utility building, premises, structure;
• House;
• apartment/room;
• garage/car space.

The disabled person must be the owner of the taxable object, and the object itself must not be used for business purposes. Preferential taxation is provided only for one object of each type. If several objects of the same type are owned, it is necessary to make a choice regarding which property will be subject to taxation on preferential terms.

Land tax benefits

Land tax is included in the category of local taxes, is regulated by municipal authorities and is obligatory for payment in the territory of the municipality. The local administration independently determines who is entitled to receive land benefits. However, for disabled people, a tax break is provided directly by the Tax Code of the Russian Federation (Article 391), taking into account the following:

• the land plot is the property of a disabled person or is in his permanent use (in this case, the disability group must be established before 01/01/2004);
• the amount of reduction in the taxable base (cadastral value) is 10 thousand rubles - this is an amount that is not taxed;
• the taxable base of the calculated land tax can be reduced in relation to only one plot.

If the taxpayer owns more than one plot, the choice in favor of one of them for tax deduction is made by the owner himself.

The category of land and the location of the site do not matter, however, the land plot should not be owned by gardening or dacha associations, cooperatives, or used for business purposes or for the construction of apartment buildings.

If a house or apartment is located on a land plot, the benefit is provided only if the owner of the plot has permanent registration in this housing stock.

Information about the selected object for the provision of property or land tax benefits must be provided to the tax authorities no later than November 1 of the year included in the tax period. After this date, the object subject to preferential taxation cannot be changed. If the taxpayer does not provide information about the choice made, the benefit will be accrued in respect of the item that has the highest calculated tax amount.

Transport tax benefits

Citizens whose categories are determined by regional legislation have the right to benefits in the payment of transport tax (TC, Art. 356). Throughout the Russian Federation, vehicles owned by disabled people (passenger cars, power no more than 100 hp) equipped with specialized structures and devices, without which driving a car is impossible, are exempt from payment. Such vehicles are purchased as a result of contacting social security authorities.

If a car is purchased by a disabled person independently, you can count on a reduction in transport tax only if the benefit is provided at the regional level, since this type of fee is included in the list of regional taxes. The size and conditions for receiving transport tax breaks vary greatly in different regions. In this regard, for up-to-date information on this issue, you should contact the territorial divisions of the Federal Tax Service.

Persons with disabilities are fully or partially exempt from the transport tax in relation to one of their own cars in a number of regions.

Disabled people received a 100% tax exemption for cars whose power does not exceed a certain amount of horsepower:

• 100 l. With. — in Astrakhan, Belgorod, Volgograd, Moscow, Rostov, Samara, Irkutsk regions;
• 120 l. With. - in Voronezh;
• 150 l. With. – in St. Petersburg, Saratov, Sverdlovsk and Chelyabinsk regions, Dagestan, Bashkortostan;
• 200 l. With. - in Moscow.

The power of the car is not limited with full tax exemption in Adygea, Stavropol Territory, Lipetsk.

A 75% discount is provided in Vladimir for vehicles with an engine power of up to 150 hp.

A transport tax benefit is granted if the owner of the car has applied to the Federal Tax Service with a corresponding application, indicated the make and license plate number of the car, and provided the necessary documents. Without a personal application, citizens entitled to the benefit are not provided with it.

How to apply for tax benefits?

Tax benefits are assigned when applying to the tax office. To do this, submit an application accompanied by the necessary documents. You can do this in one of the following ways:

• in your personal account on the tax service portal;
• by sending a letter with an inventory by mail;
• in person at the tax authority at your place of residence;
• through a person acting on the basis of a power of attorney certified by a notary.

Tax benefits are accrued if the following documents are provided:

• statement;
• original and copy of passport, disability certificate, pension certificate;
• work book (if available);
• certificate of family composition.

Important!

The list of documents may differ in different regions. When contacting the tax authority, you should clarify in advance the list of official papers that need to be provided in order to accrue benefits.

The form and procedure for drawing up the application, as well as the format for sending it to the tax authority, is approved by the federal executive body. In January 2018, an electronic application format was introduced based on the model developed by the Federal Tax Service. To apply for a benefit, the taxpayer only needs to submit a corresponding application. The Federal Tax Service will independently request all information about the necessary documents from other departments. Only if it is impossible to obtain the necessary information from other sources, the tax service can request the necessary documents from the taxpayer.

» Should disabled people pay land tax?

Should disabled people pay land tax?

Land tax for disabled people is a tax that is imposed on all, without exception, owners of land plots and those who have a lifelong right to use the plot.

Since the amount of taxation on land plots is set at the regional level, benefits for paying taxes on land plots are established by local authorities.

How is the amount of land tax calculated?

1. For plots intended for individual housing construction and agricultural work, the rate is calculated at 0.3% of the cadastral price of the plot;
2. For other plots of land, calculations are made using a rate of 1.5%

Please remember that the deadlines for making tax payments have been changed. From 2016, land tax must be paid no later than October 1 of the current year. Previously, payment had to be made by November 1st.

The concept of disability of an individual

A person is recognized as disabled if, due to physical disabilities resulting from injury, illness or birth, he is unable to lead an ordinary life, receive education or work.

A person is assigned disability group 1, 2 or 3 if he meets the following criteria:

• Presence of diseases approved by special regulations;
• Limitation of life activity;
• The need for rehabilitation and social protection.

The disability group depends on the degree of the person’s health. For minors, the definition of “disabled child” is used.

Persons who have received a disability group are required to confirm their status for a certain period of time. In some cases, the disability group is assigned for an indefinite period.

Persons who have received groups 2 and 3 disability can work if certain conditions are created for them.

Preferential relief on land tax for disabled people

The provision of preferential benefits to disabled people is regulated at the State level.

Individuals with disabilities receive relief from the authorities in the following cases:

• Have 1 or 2 group of disability;
• They are disabled from childhood.

The Tax Code approves three options for providing benefits for land tax:

1. Absolute exemption from payment;
2. Preferential concessions for tax calculations;
3. Local benefits established in each subject of the Russian Federation on an individual basis.

Since funds received from paying taxes are transferred to the local budget, the amount of the tax benefit is established by the administration of a particular subject of the Russian Federation. Benefits for people with disabilities are provided individually in each region.

Who is completely exempt from paying taxes on a piece of land?

Owners belonging to the following categories are completely exempt from annual payments for land plots:

1. Heroes of the USSR, Russian Federation and people who received the Order of Military Glory;
2. Liquidators of the accident at the Chernobyl nuclear power plant;
3. Participants of the Second World War or other hostilities who were declared incapacitated due to injuries received.
4. Some categories of disabled people;
5. Residents of northern Siberia, the Far Eastern District and the Far North;
6. Residents of officially registered religious communities and those settled throughout the Russian Federation.

Land tax for disabled people of group 1

Persons with the first group of disability are subject to complete exemption from paying land tax. This disability group is not working, which means that additional concessions are applied to the person who received it.

Land tax for disabled people of group 2

The second group of disability is considered limited working. People who have the second group of disability can take advantage of the right to relief from land tax.

The amount of the benefit is calculated as follows: a certain amount is subtracted from the cadastral price of the plot, as a result of which it decreases. The maximum deduction amount is 10,000 rubles.

Disabled minors also have these same benefits.

If a person with a second group of disability owns several plots of land, then the tax break may apply to one of them. The area to which the benefit will be applied is chosen by the person independently.

Land tax benefits for disabled people of the third group

Federal legislation does not provide tax benefits on land plots for people with the third group of disability.

To clarify the availability of benefits for people with group 3 disability, a person needs to visit the branch of the tax service at his place of residence, where he will be explained the presence or absence of the right to a benefit.

A disabled person of the third group can take advantage of the right to a tax break if the limitations of his disability arose, for example, due to the liquidation of the consequences of the Chernobyl nuclear power plant disaster.

How can you use your right to benefits for people with disabilities?

To receive tax breaks, a person must do the following:

1. Collect the necessary documents in accordance with the established list;
2. Fill out an application and, together with the required papers granting the right to the benefit, make a visit to the branch of the tax office at your place of residence;
3. Wait for the established review period;
4. Calculate the amount of the tax payment yourself and pay it before October 1.

If a person cannot come to the tax office on his own, then he needs to issue a power of attorney to represent interests for another person or send documents by registered mail with acknowledgment of receipt.

What documents are required to apply for land tax benefits?

• Passport and photocopy with a mark of registration at the place of residence;
• Documents confirming the right of ownership of a plot of land;
• A certificate confirming the assignment of a disability group;

Since tax legislation is constantly changing, a disabled person should sometimes come to the tax office to get advice on providing certain types of benefits.

Video: Recalculation of land tax and a new procedure for using tax benefits

property.

Group 2 disabled people in Russia are recognized as preferential categories of citizens in many areas of life. In order to assist this group of the population, the country's legislation has developed support measures. They can receive land tax benefits, which will reduce costs when owning a private house, cottage or other plot.

Who is entitled to

When considering the issue of being classified as disabled, it is worth considering that a person has certain restrictions in life regarding his mental state or other deviations.

The status is awarded after a special examination carried out by doctors and social workers. This is not only a state of health, but also the establishment of relationships with society.

The main factors for obtaining status are:

• the appearance of restrictions associated with complete or partial loss of the ability to move, talk, navigate, take care of oneself, and engage in work activities;
• deterioration in health that has affected changes in organs or the functions they perform in the body;
• presence of need for social assistance and support.

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After examination and examination, the commission assigns the citizen one of the categories of disability. Three categories have been established, differing in the nature of restrictions and social status. Group 1 disability involves the identification of severe impairments that resulted in a significant change in functions in the body.

Disability group 2 is awarded if minor health impairments are confirmed and the person can lead a normal life. This group of the population is allowed to work under special regime conditions.

Group 2 disabled people must annually confirm their status during a medical and social examination. If a person’s health and condition have not changed within 6 years, then the status is assigned for life.

What benefits do disabled people of group 2 have for land tax?

The Tax Code of the Russian Federation defines preferential categories of citizens who have the right to claim relief when paying obligations. Land tax is a fee paid to the regional budget.

If there is a plot of land on the territory of the subject, tax liabilities are transferred to its treasury. Therefore, local authorities establish their privileges and introduce procedures for their application.

Tax legislation (Article 391 of the Tax Code) approved that disabled people of group 2 can take advantage of preferential rights in relation to their own land (plots that are in lifelong ownership and indefinite use are included).

According to Federal laws, for this group of the population the tax base is reduced (deduction) by the cadastral value of 600 sq.m. of plot area. It is legally established that the taxable base is the full value according to the cadastral valuation.

Therefore, if you have land with an area of ​​1000 sq.m. (10 acres), a benefit of 600 sq.m. is provided. (acres). As a result, a person pays obligations for 400 sq.m. (acres).

Features of the benefit:

1. If a group 2 disabled person owns several separate plots of land, then you can use the right to a tax deduction in relation to one plot. The choice remains with the taxpayer. In the absence of notification of the selection of land, the largest amount of the fee (the maximum tax calculation) is taken to reduce the tax base.
2. In the situation of obtaining a negative value of the tax base, it is reset to zero, which entails an exemption from tax.

The amount of the fee is calculated by multiplying the size of the plot by the interest rate and the cadastral value of 1 sq.m.

According to Art. 394 Tax Code the tax rate is:

• 1.5% for all categories of land, except those related to individual housing construction and agricultural purposes;
• 0.3% for plots allocated for the construction of individual buildings or for farming.

The cadastral value of the area is determined at the regional level. To obtain information, you should know the parcel number relative to the public map. It contains information about the cost and specified area.

Until 2015, a rule was introduced that persons with permanent disabilities assigned before 2004 can take advantage of land tax benefits. This restriction has now been lifted.

Registration procedure

If you have a certificate of the status of a group 2 disabled person or a certificate, the registration scheme consists of the following steps:

1. Collection of documentation.
2. Contact the Federal Tax Service at the location of the site.
3. Writing an application.
4. Receive a response (arrival of a receipt with reduced tax).

The right to benefits is given subject to confirmation of status, namely the assignment of disability. In this case, the person belongs to the categories of the population that enjoy privileges in relation to tax obligations on all objects of ownership.

You can not only contact the Federal Tax Service directly, but also send a request by mail or from your personal account on the tax service’s website. Postal services require additional payment and you must attach an inventory indicating the availability of documents.

In a situation where a group 2 disabled person has not previously applied for benefits, it is possible to submit an application for recalculation of paid obligations. It is done for the previous three years, subject to the availability of land in the property during this period.

What documents are needed

The list of required documentation when applying for land tax benefits includes:

• copy of the owner's passport;
• a document evidencing private ownership, the right of lifelong inheritance or perpetual use;
• a certificate or certificate stating the assignment of disability group 2.

When writing an application, a citizen indicates the name of the body to which it is submitted, his details (full name, registration address, passport details, telephone) and a request for benefits for a specific area (cadastral number, location address).

If the application indicates a representative of the taxpayer, then it is necessary to present a notarized power of attorney and passport data.

There is no need to fill out an application for a tax deduction, provided that the tax service has information confirming such a right. If a person has previously written an appeal regarding property, transport and presented his disability certificate, there is no need to notify the Federal Tax Service again .

Can they refuse?

A tax rebate may be denied in the following cases:

• false documents were presented;
• the disabled person has not reconfirmed the status or the certificate is invalid;
• an applicant for a regional preference owns a plot in another region where the preference does not apply.

Having collected a complete package of documentation and correctly filled out the application, a person with a disability has the right to receive a benefit when paying land tax. Namely, the tax base will be reduced for him. Other discounts and privileges can be found at the Federal Tax Service.

Payment of land tax with disability benefits. Disabled people are the most common preferential category of taxpayers for land tax. The features and conditions for assigning benefits are fixed at the federal and regional levels. Read about what characteristics must be present to receive disability benefits in this article.

Legislation

Land tax for disabled people is regulated at two levels:

• Federal - provisions of the Tax Code of the Russian Federation, Chapter 31 - benefits provided in accordance with Part 5 of Article 391.
• regional - each subject of the Russian Federation must be assigned each year to a specific category of payers, as well as an additional list of beneficiaries, in addition to that established by the Tax Code of the Russian Federation.

Despite the fact that land tax is a local type of collection and is regulated to a greater extent by regional regulations and laws of local authorities, with regard to specific conditions and calculations, when determining disability benefits, two legislative levels are taken into account, because at each of them the type assistance has a number of differences.

Features for disabled people

The category of disabled beneficiaries includes citizens who are not capable of a full-fledged lifestyle due to the consequences of injuries or diseases, congenital or acquired physical disabilities.

Assignment of this status occurs after passing a medical and social examination.

Land tax benefits for disabled people at the legislative level (Article 391 of the Tax Code of the Russian Federation) are provided for:

• Group 1 – disability, the most severe condition, inability for independent existence and self-care;
• Group 2 – disability, partial limitation in action, ability to perform daily activities;
  those who received disability due to the Chernobyl accident;
• disabled people since childhood;
• victims of the Second World War;
• who received disability after ;
• survivors of radiation sickness as a result of working with nuclear installations.

Types of benefits

Tax legislation for categories of citizens entitled to the appointment of the benefit in question provides for a reduction in the tax base (cadastral value) by 10,000 rubles. As a result, the final tax amount is reduced.

If the value of the land is less than 10,000 rubles, tax obligations from the landowner are completely removed.

Regional benefits, in accordance with the laws of the region, may have the following expression:

• complete liberation from ;
• discount, most often half of the calculated tax amount;
• reduction of the interest tax rate;
• reduction of the tax base by a greater amount than that established by law.

The possibility of assigning a benefit and its size also depends on the financial capabilities of the region - regions that are better off with a budget can afford to provide maximum support to benefit categories.

For example, in Moscow, the tax base is reduced by 1 million rubles, and in St. Petersburg, the preferential category of disabled people receives a 100% discount.

Appointment procedure

Before applying for it, it is necessary to clarify the right to receive it and the amount in which it is provided. Information can be obtained from employees of the administration at the place of residence or employees of the Federal Tax Service inspectorate, which is registered with the taxpayer.

• details of the subject to whom the appeal is sent (the head of a specific inspection and the name of the tax authority), as well as the name and contacts of the person being addressed;
• requests for a specific benefit with reference to a legislative basis;
• list of attached documents;
• dates, full name, signature of the person being addressed.

To receive the benefit, you need to collect supporting documents, including:

• a copy of an identity document, certified by a notary;
• or an extract from the Unified State Register;
• title documents for land;
• certificate based on the results of the examination establishing the disability group;
• in case the interests are represented by a trustee.

After an application with a package of documents is submitted to the tax office, which is assigned the responsibility to control the payment of tax in relation to this taxpayer, the period for reviewing the papers is no more than 30 working days. The response is sent in writing with the grounds for refusal or approval of the request for benefits.

Exercise of the right to benefit

Approval of the benefit means that the taxpayer can claim a reduction in the tax base from the next calculation. Since land tax is calculated by tax authority employees, the landowner will receive a receipt with the necessary details for payment and the total amount.

To ensure that the tax base has been reduced, it is worth checking the tax amount. In addition, you can partially return excessively overpaid funds for previous periods no more than 3 years before the official registration of the benefit.