Pensioners are reminded, the property tax benefit is granted only upon application. To receive it, you must submit to the tax office at the property location an application and documents confirming pensioner status. The material also explains which property is taxed, residential houses, apartments, rooms, dachas, garages and other buildings, premises and structures, including shares in ownership.
However, the benefit is claim-based. To receive it, the citizen must independently submit to the tax inspectorate at the location of the property an application and documents confirming pensioner status (a copy of the pension certificate).The procedure for calculating and paying, as well as the tax benefits for the tax on individuals' property, are defined by the Law of the Russian Federation of 09.12.1991 N 2003-1 “On Taxes on Individuals' Property”. Taxable property includes residential houses, apartments, rooms, summer cottages, garages, and other buildings, premises, and structures, as well as an ownership share in these real estate objects.