The State Duma today considered a number of issues, including the procedure for calculating the property tax at the cadastral value. The draft law, which was submitted to the lower house of parliament by deputies and its speaker Vyacheslav Volodin, was approved in the second reading unanimously. The initiative was supported by 399 legislators. Now the calculation of the property tax is carried out according to the time coefficient. According to him, the tax burden increases gradually, if compared with the amount based on the inventory value. This coefficient in the first five years is annually increased by 20% (from 0.2 to 1). Deputies also suggest that this growth should be abandoned, clarifying that the bill is aimed at real support of Russians and restoration of justice. If it is approved in the final third reading, the coefficient will drop into oblivion, starting with the calculation of the tax for the fourth period of use of the cadastral value (0.8).

In parallel, the new coefficient. It is designed to curb the annual growth of the property fee at a cadastral value by no more than 10% relative to the previous year. This indicator will be relevant for regions where the personal property tax rate is 0.6. As for the tax base for the property tax of the organization, it is possible to determine its proportional definition. However, the same is prescribed in the law and with respect to the collection from natural persons in the event of a change in the qualitative or quantitative characteristics of real estate objects during the tax period. In addition, the authors of the initiative advocated the expansion of tax incentives. A separate category will include children with disabilities. Benefits and reduced rates are also provided for owners of garages and parking lots. However, tax privileges do not affect commercial, office and household real estate.