What is land share and how to determine it in 2021

What is meant by the term “land share”

A land share is considered property of a special nature, which is used for organizing and running a peasant (farm) economy. It represents an area calculated in hectares or points without defining boundaries on the ground. Thus, a land share is a plot of land that is in common ownership of an agricultural plot.

It should be mentioned that Russian legislation distinguishes two types of common property:

shared, when the size of each participant’s property is clearly defined;
joint - without establishing parts.

How to calculate land tax taking into account the benefits?

Benefits contained in the Tax Code of the Russian Federation or established by local authorities can exempt a company from paying land tax in whole or in part (Article 395 of the Tax Code of the Russian Federation).

If municipalities have provided a benefit for a company's land plot, the tax is calculated taking into account this benefit.

Let's continue our example of calculating land tax: a company has located a scientific center on its land plot (it occupies 20% of the area and is used for its intended purpose), and local authorities have provided tax exemption for land plots used to house scientific institutions.

The land tax will then be calculated as follows.

Let's determine the tax base:

(980,000 rub. – 980,000 rub. × 20%) = 784,000 rub.

Let's determine the amount of tax at a tax rate of 1.5% and coefficient (Kv) = 0.9167 (previously calculated as 11/12):

784,000 rub. × 1.5% × 0.9167 = 10,780 rubles.

Read more about the benefits established by the Tax Code of the Russian Federation in the article “Object of taxation of land tax” .

Land share and share in ownership of a plot: main differences

People often consider the concepts of a land share and a share in the ownership of a land plot to be identical, although from a legal point of view it is the second option that is considered more correct.

The first concept is more applicable to agricultural land. In addition, such a plot can be obtained as a result of the privatization of agricultural land, and the initial owner in this case is always an individual.

The share in the right to a land plot, in turn, includes the right to:

the physical side of the property;
part of its cost;
income.

Also, along with real estate, it is assumed that other rights and obligations will be acquired.

Important nuances

The main ideas to take away from the article are the following:

The term “Land Share” means a share that is part of the collective ownership of farmland. Applicable only to agricultural lands.
The list of persons entitled to a share was regulated by a legislative act approved on September 4, 1992.
The main feature of any plot is its location, i.e. its address, and its area determines the cost.
The procedure for conducting transactions for the purchase and sale of a plot is regulated by a document such as the Land Code.
To avoid land disputes with neighbors, it is better to demarcate the boundaries.

https://youtube.com/watch?v=-x6zk4m9xRg

Difference between "share", "share" and "part"

A share is a clearly defined part of something. It is expressed in percentages, fractions, natural or conditional indicators.

The term “part” is also sometimes used in this sense, when they say, for example, 1/2 of a plot. However, most often it implies the physical aspect of the object - the half of the site allocated in nature.

The concept of “share” is usually used when talking about registered securities.

Find out in more detail what a land share is.

The procedure for allocation through the court

If, for one reason or another, it was not possible to agree with the co-owners on the allocation of territory in an amicable manner, then the only legal way is to go to court.

Procedure

In order to contact the judicial authorities you must:

File a claim.
Collect all necessary documents, including information about the disagreement of other co-owners with the allocation.
Prepare a specialist’s opinion on the actual possibility of allocating the territory.
Participate in court hearings, defend your interests, bring complaints, and also submit reasonable requests.
Contact Rosreestr and register the change in ownership.

Participation in a legal dispute by a professional lawyer significantly increases the chances of a favorable outcome of the case. After all, he will be able to prepare a comprehensive package of documents, competently draw up a claim, represent the principal in court hearings, and also, on your behalf, apply to the Registration Chamber and make changes to the Unified State Register of Real Estate.

Statement of claim

A claim for the allocation in kind of a part of a land plot is drawn up according to the general rules enshrined in Art. 131 Code of Civil Procedure of the Russian Federation.

It must contain the following information:

information about the plaintiff, defendant(s) and third parties;
cost of claim;
the exact name of the judicial authority;
title of the statement of claim;
the grounds for the emergence of the right to the site;
description of the land (location, cadastral number, size, whether there are buildings, etc.);
the size of the shares of each owner;
essence of the dispute;
were there any attempts to peacefully resolve the conflict;
motivated demands against the defendant;
final part (date, signature, list of attachments, etc.).

Required documents

The following documents must be prepared for the application sent to the justice authority:

copies of the claim for each participant in the process (each defendant, plaintiff and court);
applicant's passport;
an extract from Rosreestr on ownership;
cadastral passport;
technical documentation;
documents on an attempt to conclude a settlement agreement (notification of co-owners, their refusals, etc.);
other documentary evidence of the validity of the claims;
receipt of payment of state duty.

Deadlines

It is very difficult to name the exact time frame for court consideration of demands for the allocation of a share from the total land territory. They depend not only on the positions of the parties, but also on the need to conduct various studies (for example, an assessment examination), request additional documents, as well as other procedural actions. However, we can say with confidence that the court will not consider your petition in less than 2 months.

It will take another 14 days to make changes to the unified state real estate register and receive the corresponding extract.

Cost, expenses

As with any claim to the court, it is necessary to pay a mandatory fee - the state fee. Its size is fixed in Art. 333.19 of the Tax Code of the Russian Federation and depends on the cadastral value of the allocated share of the plot. For an accurate calculation, it is best to use the calculator on the official website of the judicial authority where the petition is submitted.

Another mandatory cost item is the state duty for making changes to the Unified State Register of Real Estate. In 2021 you will have to pay 2000 rubles.

For which plots can common shared ownership be registered?

The right of common shared ownership may arise as a result of:

concluding a contract of sale or donation;
inheritance of the right to a plot by several persons;
formation of a peasant (farm) economy;
joint privatization of the territory under the MKD;
privatization of plots of collective farm land.

From the above it follows that the right of common shared ownership arises not only for agricultural land, but also for plots belonging to other categories.

Establishing a share on a plot

In most cases, the size of the parts belonging to all owners is the same, so the powers of the owners of land shares are equal.

At the same time, the law does not prohibit setting different indicators, for example, 70 to 30 or 60 to 40. The percentage expression is prescribed in a contract, will or other document. Then each participant has the right to claim only that part that belongs to him.

Find out what criteria determine the procedure for using a land plot.

Land surveying

Disputes between neighbors over a piece of land are common, but sometimes they become more complex. The land surveying procedure will help to avoid such problems - an act of approval indicating clear boundaries.

Land, like other real estate objects, is registered in the unified State Register.

To identify the territory, it is necessary to register it, that is, enter information into the cadastre that allows one to determine the fact of its physical presence.

It happens that the information indicated in the papers does not coincide with the actual data. Therefore, in order to prepare an object for a transaction, it is necessary to register it in the form established by law, i.e., carry out land surveying, define boundaries, and clarify characteristics.

The meeting to agree on boundaries must be held according to regulations. Absence from the site is permitted by mutual decision of the participants.

Interested parties should be notified in advance, namely 30 days in advance.

Notices can be sent in any form: electronically, on paper, by mail, or by hand.

During the meeting, the specialist familiarizes the participants with the boundary plan, explains, and clarifies the boundaries. The results of the agreements are documented in the form of an appendix to the land surveying plan, and an approval act is placed on the reverse side. Those present sign the document; those who did not appear and did not respond to the meeting in any way can be considered consenting if there is a timely notification sent. Those who disagree have every right to submit their objections in writing.

Due to inconsistency, Rosreestr may refuse registration. Then it will be possible to resolve disputes in courts.

Legislative regulation of issues related to land

All legal relations that are associated with property that is in common shared ownership are subject to.

If we are talking about agricultural lands, such relations are also regulated. In accordance with its provisions, participants can perform the following actions:

Give up ownership.
Bequeath your property.
Contribute real estate as authorized capital.
Transfer the plot to trust management.
Sell or donate your part of the land to another participant.

Is it possible to calculate land tax paid by legal entities online?

How to calculate land tax online? This is a completely natural question with modern automation of settlement processes. Services for calculating tax amounts using an online calculator are offered by many websites.

But you can take advantage of these offers if the tax calculation algorithm is quite simple (for example, there are no benefits, and the site is located on the territory of one municipal district). Otherwise, you will not be able to find a universal calculator.

As practical experience shows, it is better to calculate land tax using a formula you created yourself (automating the process using Excel spreadsheets or other proprietary computer developments).

And for individuals and individual entrepreneurs, a special service is available on the Federal Tax Service website, which will calculate the amount of tax online. See details here .

Title documents for property

Since land is the object of civil legal relations, ownership rights to it are confirmed by documents established by law:

certificate of title to a land share (issued before 1997);
an extract from the decision of the local government on the privatization of agricultural land;
extract from the Unified State Register of Rights to Real Estate and Transactions with It.

Currently, only the latter document makes it possible to dispose of one’s property without any restrictions.

The complexities of contested land divisions

In the process of considering the issue of dividing a plot, the original size of the plot and the area of each newly formed plot are taken into account. If the new plots turn out to be smaller than the permissible minimum size, the court will refuse to satisfy the claim.

If the judge establishes the indivisibility of the disputed object, a new procedure for use may be determined, taking into account the interests of all parties. The land is listed as shared ownership with the possibility of fencing its own part, erecting buildings and using it for the needs of a specific owner, however, in order to carry out legally significant actions, the issue will have to be resolved with the other owners of the entire object.

The outcome of legal proceedings on land issues largely depends on the justifications presented in the statement of claim and the correctness of the document.

The plaintiff's statement must include:

Information about the court where the owner applied. The place of submission is determined by the address of the territorial affiliation of the allotment.
Cost of claim.
Information about the plaintiff and defendants (they are the remaining owners of the land plot).
Substantive information – about the grounds for obtaining the right to a real estate property, its intended use, and establishing the scope of the right to ownership.
Reasons for filing a claim and measures taken as part of pre-trial settlement.
The applicant's requirements and legislative references giving the right to file a claim.
List of applications.
Date and signature of the applicant with transcript.

Each situation related to land disputes requires immersion in the details and knowledge of the nuances of litigation. To increase the chances of a successful resolution of the dispute, it is strongly recommended to contact a legal organization and receive qualified assistance.

In order for the claim to be accepted for consideration and approved by the judge, it is better to entrust the drafting of the document to a lawyer on land issues and consult on the list of documentation that will help convince the court of the correctness of the plaintiff’s position:

plaintiff's passport;
title papers for the disputed area;
cadastral passport and technical documentation;
opinion of an independent expert on the valuation of real estate;
receipt with paid court fee.

Legal costs are directly related to the value of the disputed property and the valuation of the share. The calculation is based on determining a percentage of the claim price, i.e. the estimated value of part of the plot.

Features of land allocation

One of the options for creating a new site is to separate a part from the territory that is in shared ownership. During this event, plots arise that receive unique cadastral numbers.

The initiator of the allotment receives rights to a new plot and can no longer lay claim to the previously existing one. Other participants retain their rights to the plot, taking into account its changed boundaries.

In what cases is separation necessary?

There are two reasons why you should make a distinction. Typically this happens if:

participants in shared ownership cannot agree on the procedure for using the property;
one of the owners wants to dispose of the part belonging to him at his own discretion: sell or donate to a third party;
use as collateral;
engage in farming activities and so on.

Basic principles of division of shared property and allocation of shares

Civil legislation defines the following principles for the division of common property and the allocation of its parts:

each participant in shared ownership has the right to demand the allocation of the part belonging to him;
property is divided by agreement of the parties;
in cases where the participants fail to reach an agreement regarding the division of the property, each of them can apply to the court to protect their rights;
if it is impossible to divide the property without causing significant harm, the initiator of the procedure has the right to ask other participants to compensate for its cost;
payment of compensation is possible only with the consent of the participant in shared ownership;
if the part is so insignificant that it cannot be allocated, the court will order payment of compensation without the consent of its owner;
When receiving compensation, a person cannot lay claim to his/her allotment.

Features of the allocation of agricultural land

The law provides the following conditions for the allocation of parts from agricultural territories:

The process must not contradict the requirements for the formation of sites established by law.
An allotment can be formed by a decision of the general meeting of participants, provided that it also approves:
list of owners;
the size of their parts.
In the absence of a decision of the general meeting, a person is obliged to notify the other owners in writing of his intention to allocate his part.
The size of the allocated plot is determined on the basis of title documents.
The size and location of the plot boundaries should be agreed upon with the cadastral engineer.
The newly formed plot must be registered in the cadastral register.

Share allocation

The list of persons entitled to a share (land) was regulated by a legislative act approved on September 4, 1992.

workers of any agricultural enterprises;
pensioners of rural farms living in them;
rural social workers;
workers who are absent (temporarily) but have the right to return;
workers who were laid off (retrenched) after 01/01/1992.

The size of the share did not depend at all on the length of service of the employees or on their labor contribution, but was determined only by legislative acts. The standards were regulated by local authorities taking into account natural conditions and features. Within one agricultural enterprise, the shares of plots should have been equal.

Important characteristics:

The main feature of any site is its location, i.e. its address. This circumstance affects the attractiveness of the plot as a property, as well as its market value. It is for this reason that cadastral registration and registration are carried out at the location of the object itself;
The area of the plot determines its value. The significance of this feature is that the delimitation of land may contribute to the emergence of disputes.

According to the meaning laid down by legislators, a land share is a formal object. It is distinguished only by the boundaries that are designated during cadastral registration.

To form a share, it is necessary to register the plot, confirm it with a cadastral passport, and then register it with the relevant authorities, receiving a state registration certificate.