Land tax is paid by land owners and land users, i.e. those subjects who have acquired land for ownership or use. Tenants, i.e. subjects who got the land for use under the terms of the lease, pay rent for the land.
In order to arrange permanent care for a disabled person of the 1st group or for a person who has reached the age of 80, it is necessary to contact the guardianship authority and submit the following documents:
A statement that you want to provide permanent care for a certain person.
Your passport (both the original and a copy are required).
Passport of the person who will be cared for.
Medical reference. It is important that the person who wants to perform such care should have sufficient health for this.
Help regarding registration of your place of residence.
Documents regarding ownership of property or the right to use it.
A certificate from a medical board, which confirms that the person needs constant care due to his health condition.
If a person is capable of acting, who can be aware of his actions, but still needs care due to a health condition, his mandatory consent is required.
The tax rate for land plots, including those to which natural persons have the right as owners of land shares (shares), the normative monetary valuation of which has been carried out, is set at the rate of no more than 3 percent of their normative monetary valuation,
for public lands — no more than 1 percent of their normative monetary value,
for agricultural land — not less than 0.3 percent and not more than 1 percent of their normative monetary value,
for forest lands — no more than 0.1 percent of their normative monetary value.
The tax rate is set at the rate of no more than 12 percent of their normative monetary value for land plots that are in permanent use by economic entities (except for state and communal forms of ownership).
Land tax rates for land plots, the normative monetary assessment of which has not been carried out, are established:
for land plots located outside the boundaries of settlements or within settlements - in the amount of no more than 5% of the normative monetary value of a unit of arable land in the Autonomous Republic of Crimea and in the region,
for agricultural land - not less than 0.3% and not more than 5% of the normative monetary value of a unit of arable land in the Autonomous Republic of Crimea and in the region,
for forest lands - no more than 0.1% of the normative monetary assessment of arable land in the AR of Crimea and in the region.