Property tax is charged annually, according to the cadastral value of the property. Proof of ownership of a house or other structure is a certificate of state registration of ownership of a house or other structure. Therefore, in order to avoid misunderstandings on the calculation of property tax, in the event of the loss of a house or other previously registered structure, it is necessary to immediately start canceling documents for the lost house or other structure.
Before applying for the cancellation of documents for a house or other structure, it is necessary to prepare an act of inspection of the house or other structure. You can order a survey report from a cadastral engineer who has a permit for this type of work.
After the inspection report is ready, you need to contact the MFC department for the area where this property is located with the inspection report on a computer disk, a certificate of state registration of the right and the applicant's passport. The applicant can only be the owner of the property or the proxy of the owner with a notarized power of attorney.
After receiving a decision to remove a house or other structure from the cadastral register, you must contact the MFC department for the region where this property is located with an application to remove the house or other structure from the registration register. This action cancels the certificate of state registration of ownership of a house or other structure.
Only after the removal of a house or other structure from the cadastral and registration records, you can apply to the tax service with a statement about the loss of a house or other structure located on a land plot and about the impossibility of calculating property tax on lost and non-existing property.
