Taxes on the property of natural persons are nationals of the Russian Federation, foreign nationals and stateless persons (hereinafter referred to as " citizens " ) who own the following property in Russia: housing, apartments, doche, garages and other buildings, premises and facilities (hereinafter referred to as " buildings, premises and facilities " ), as well as motor boats, helicopters, fixed-wing and other vehicles,

The tax on the property of citizens is calculated by the tax authority on the location (registration) of the tax objects, and a notice of payment is given to the taxpayer. In the event that a citizen does not reside at the location of the building, premises and construction, and at the place where the vehicle is registered, the payment notice for the payment of the calculated tax shall be sent to a citizen at his place of residence or to a person who is authorized by the payer to administer the construction, premises, construction, and the budget account to which the charges are payable under that tax.

For the property listed above, which has no owner, whose owner is not known or recognized by the tax services as irresponsible, is not taxed.

The property tax is paid to each of these citizens for the buildings, premises, buildings in the common property of several citizens, commensurate with their share in these structures, premises and facilities.

For a vehicle owned by several citizens, the tax is levied on the person in whose name the vehicle is registered.

For buildings, premises, buildings and vehicles, tax is paid irrespective of whether or not the property is operated.

Taxes on the property of natural persons are credited to the local budget at the location (registration) of the site.

Property taxes are exempted in full:

The heroes of the Soviet Union, persons awarded by the Order of the Slave of three degrees;

Persons with disabilities I and II;

Civil and Great Patriotic War, other military operations to protect former USSR soldiers serving in military units, headquarters, active army institutions and former guerrillas;

Persons who were employed by the Soviet Army, the Military-Morsky Floth, the internal affairs and State security agencies, who were serving in the military, headquarters and institutions of the active army during the Great. ♪ ♪