As reported mskagency.ru legislative Assembly of the Penza region in the state Duma introduced a bill that gives the regions the right to determine the date of application of cadastral valuation of real estate. The corresponding document is available in the automated system of ensuring legislative activity.
"Federal law has established that in relation to the results of the state cadastral valuation of real estate 1 January 2017 1 January 2020 apply the cadastral value of the property, effective on 1 January 2014 or 1 January of the year in which it first began to act for the purposes of taxation, the cadastral value. The bill is aimed at granting the right to the subject of the Russian Federation independently determine the date from which to apply the subject of the Russian Federation cadastral value", - stated in the explanatory Memorandum.
So, according to the bill the law of the subject of the Russian Federation can be once it is established that as of the date on which acted the cadastral value of the property, may apply date of 1 January 2015 or 1 January 2016.
Earlier, the state Duma adopted a law that suspends until January 1, 2020 market revaluation of real property for tax purposes. The law stipulates that by 2020 will be applied to the cadastral value of the property, effective on January 1, 2014 if after this date has been reassessed and the value the specific property has decreased, then the tax calculation uses the reduced rating.
