Land law. Benefits for charging land fees (the most important)

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Land law. Benefits for charging land fees (the most important)

Lecture notes, cheat sheets

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52. LAND FEES

Legislation provides for incentives to collect payment for land in the form of a land tax. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities) and cannot exceed 0,3% in relation to land plots:

▪ classified as agricultural lands or lands within agricultural use zones in settlements;

▪ occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex;

▪ provided for personal subsidiary plots, gardening, vegetable farming, livestock farming, as well as summer cottage farming;

In relation to other land plots, they cannot exceed 1,5%.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.

The following are exempt from land tax:

1) organizations and institutions of the penitentiary system of the Ministry of Justice of Russia - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions;

2) organizations - in relation to land plots occupied by state public roads;

3) religious organizations - in relation to their land plots, on which buildings, structures and structures of religious and charitable purpose are located;

4) all-Russian public organizations of the disabled, among whose members the disabled and their legal representatives make up at least 80%, in relation to the land plots used by them to carry out their statutory activities; organizations whose charter capital consists entirely of contributions from these organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, in relation to land plots used by them for production or sale of goods; institutions, the sole owners of whose property are the indicated all-Russian public organizations of the disabled - in relation to the land plots used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to disabled people, disabled children and their parents;

5) organizations of folk arts and crafts - in relation to land plots located in places of traditional existence of folk arts and crafts and used for the production and sale of products of folk arts and crafts;

6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East, as well as communities of such peoples - in relation to land plots used for the preservation and development of their traditional way of life, management and crafts;

7) organizations - residents of a special economic zone - in relation to land plots located in the territory of a special economic zone, for a period of five years from the moment the right of ownership to each plot arises.

Author: Medentsov A.S.

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