If you haven't done this for a long time.

Ekaterina Miroshkina

economist

A tax notice may be waiting for you there. December 3 is the last day you must pay your 2017 property taxes. Let's figure out what kind of tax this is, how to pay it and what will happen if you don't do it.

What is this tax and who should pay it?

Property tax for individuals is paid by the owners - that is, those people who are indicated in the real estate documents. Employers, family members and guests do not have to pay this tax.

If you own an apartment, you most likely have to pay property taxes. If you rent an apartment, there is no such obligation and no one will send a notice to your name.

Personal property tax does not apply to cars or land. Other taxes are paid for such objects: transport and land.

You must pay tax if you are the owner, that is, if the property is registered in your name. You may not use the apartment, you may not be an adult and a citizen of Russia, you may have several apartments and not have a job - you will still have to pay property tax. The only condition: the property must be located on Russian territory. By the way, if the apartment is mortgaged, the owner must pay property taxes, not the bank.

How to calculate property tax

There is no need to calculate property taxes yourself. This is done by the tax office. She receives data from Rosreestr about the owners and their property, knows what you own, how many square meters there are in the apartment, for how much and when you bought it.

When the next calendar year ends, the tax office collects all the data, takes into account applications for benefits and informs each owner how much property tax he needs to pay to the budget. The amount is indicated in notifications and sent by mail or via the Internet.

To calculate the tax, the cadastral or inventory value is taken, and not the one specified in the purchase and sale agreement. The tax office itself knows and does all this. Property tax will be charged from the date on which the property is registered. If you bought an apartment in the middle of the year, then you need to pay not for 12 months, but in proportion to the period of ownership.

If there are several owners, then the tax will be calculated for each separately. But the tax office will also take this into account, calculate and distribute it itself. You only need to check the data in the notification: errors may occur.

What are the tax rates?

Property tax rates depend on what value is used for calculation: cadastral or inventory. The tax is not yet calculated based on cadastral value in all regions - the transition is gradual. The tax notice will show what became the tax base in your calculation. Information on cadastral value can be obtained on the Rosreestr website.

The tax notice indicates only the part that became the tax base. And the full amount is given separately in your personal account.

In any case, the final rate is at the discretion of the municipalities. The Tax Code sets basic tax rates.

Basic rate for cadastral value

Residential houses, apartments, rooms, cottages, garages, parking spaces, outbuildings and unfinished houses

Expensive real estate with a cadastral value of more than 300 million rubles, excluding garages and parking spaces in these properties

Other property: bathhouses, warehouses, gazebos

If in a region property taxes are calculated based on inventory value, the rates are different. They also use a deflator coefficient - the inventory cost is multiplied by it, and then by the rate.

Property tax rates vary. For example, for a cost of up to 10 million rubles, the tax rate may be 0.1%, and if more than 30 million, then 0.3%.

Is it possible to reduce the tax

The tax reduction can occur automatically or at the request of the taxpayer. It depends on what it is being reduced by. Sometimes you won't have to pay tax at all.

Tax deduction. When calculating tax based on cadastral value, a tax deduction is provided for owners. This is not the deduction that is given when buying or selling an apartment, but a special one for property tax. You cannot return money from the budget with its help, but you can save money.

The tax deduction works like this: when calculating the tax base, the area of ​​the property is reduced by a predetermined number of square meters. To do this, you don’t need to do anything; the deduction is due to everyone and for every object.

Property tax deductions

House

Apartment or part of a house

Room or part of an apartment

Reducing factors. During the first years of application of the cadastral value, reduction factors are taken into account. For the first year - 0.2, for the second - 0.4, for the third - 0.6. In 2018, this coefficient was supposed to be 0.8, but it was canceled. And when calculating the tax for 2017, different rules apply: it is calculated so that from the fourth year it does not grow by more than 10% per year. But it is not necessary to understand this entire system: everything is taken into account automatically.

For example, in the Bryansk region in 2017, the cadastral value was used for the calculation of the cadastral value for the second year. Therefore, the tax notice now indicates a coefficient of 0.4. This is so that owners are not shocked by a sharp increase in taxes. Next year the coefficient will be 0.6 - the tax for the same object will be higher. And then it will grow by 10% per year. Unless, of course, something changes again.

Privileges. In addition to tax deductions, the law provides for federal benefits for veterans, disabled people and pensioners. They are exempt from paying property tax on one property from each category. Local authorities can set their own benefits. Information about them is on the tax website. To receive the benefit,

If you are entitled to a benefit, but it was not given, there is still time to recalculate everything. Use and help parents and grandmothers deal with charges. Maybe they retired, but the tax office doesn’t know about it yet and is expecting a tax that shouldn’t happen. This service does not require registration: just describe the error and submit an application for the benefit - the tax will be recalculated or completely reset to zero.

When does a tax notice arrive?

The tax office sends the owner a tax notice one month before the deadline for paying the tax. Typically, notifications begin to be sent out in the summer. By the end of November they had already been sent to everyone. As long as there is no notification, there is no obligation to pay tax.

Notifications are sent in two ways:

1. By registered mail.
2. To the taxpayer’s personal account on the website nalog.ru.

If you have a personal account, then the tax notification will go there by default. And they won’t send it by mail without a separate request. That is, if the postman did not give you an envelope, this does not mean that you do not owe anything - check your personal account.

If you need a notification on paper, you will have to go to the tax office and write a statement. Now the notification indicates three taxes at once: property tax, land tax and transport tax. They may also indicate personal income tax - don’t be alarmed.

Why the tax notice may not arrive

Sometimes tax notices never arrive at all. Here's why this might happen:

1. No tax due. For example, you have a benefit or simply have no property.
2. The tax is less than 100 rubles. Then it will be sent next year.
3. The documents were lost.

If you own property but have not received any tax notices, report it to your tax office. Especially if you do not have access to the mail to which letters arrive. Or don't follow them. Even if you do not pick up the notice, you are considered to have received it.

And for the future, create a personal account on the website nalog.ru. There you can check everything and pay immediately. If you have an account with government services, then you have access to your personal account.

If you don’t have time to go somewhere or don’t want to, in December you can check your tax debt through the Tinkoff Bank app or through government services. The arrears will be reflected there and you can pay them immediately - however, already taking into account penalties.

How to quickly pay property taxes

Here are the tax payment methods:

1. Through your personal account on nalog.ru. Payment in a couple of clicks - you can pay the entire amount at once or pay in installments.
2. In the Tinkoff Bank service. You will need the document index. It’s convenient to pay not only for yourself.
3. On the government services portal. There is also a service for paying taxes by receipt number and even for third parties.
4. On the tax website without a personal account. You can use the receipt number or without it. But then you will have to fill out the taxpayer’s information and know the amount.
5. At the bank using a paper receipt. Printed receipts will be sent by mail with the notification. Just take them to the bank and pay the old fashioned way - for yourself and others.

Can anyone do the tax for me?

Since 2017, taxes can be paid for third parties. Even if you pay for your parents with your card, the money will go where it should. Previously, this was not possible: only parents were allowed to pay for their children.

But in order to pay property tax for someone else, you need to either fill out the payment slip correctly, or have access to your personal account, or know the document index - these are many numbers that are indicated on the receipt. You can pay for anyone using the document index.

When do you need to pay property tax?

In general, a fine can still be charged for non-payment of taxes - 20 and 40% of the debt. But for the property tax specified in the notice, such a fine is not assessed. That is, if you receive a notification and you need to pay 3,000 rubles in property tax, but you haven’t paid, they will only charge you a penalty. There will be no fine of this amount, because inaction is not a violation for which a 20% fine is imposed.

But if you have an apartment, and the tax office doesn’t know about it, then there will still be a risk of getting a fine. Because then you kind of have to talk about your property yourself. And if they didn’t do this, then they deliberately underestimated the tax base. This is no longer inaction, but precisely the violation for which you are fined under Article 122 of the Tax Code of the Russian Federation.

You can check your objects in your personal account on the website nalog.ru.

Forced collection. If you do not pay the tax yourself, it will be collected by force. They can report you to work or write off money from your card based on a court order.

Criminal liability. Only those who own a lot of expensive properties, have not paid for them for a long time and owe millions to the budget should be afraid of criminal liability for property tax. That is, formally there is such a responsibility, but in order for it to be applied, one must accumulate a huge debt over several years.

Remember

1. Property taxes must be paid by December 3, 2018. This applies to all owners of apartments, houses and garages.
2. The tax office itself calculates the amounts due and indicates them in the notification. Check your email or personal account.
3. There are benefits and deductions for property taxes. You only need to apply for the benefit once, and the deduction is given automatically.
4. You can pay taxes online and not only for yourself.
5. If you do not pay, a penalty will be charged and forced collection.

Previously, everyone paid taxes and other payments at the bank. But now, when people have a lot to do and little time, the question arises - what alternative options are there? Today, services have been developed that allow active Internet users to pay taxes without leaving home, and people who are far from information technology have retained simple and convenient methods of cash payments.

How to pay property tax?

You can pay apartment tax under strict conditions:

• you know the accrued amount;
• you know the details for paying property tax for individuals.

You can independently calculate the amount of accrual, guided by Article 403 - Article 404 of the Tax Code of Russia, but this is not necessary, and you may also make some mistake based on incorrect initial data, for example, in some cases you need to pay property tax from the cadastral value, and in some - from the inventory value.

The entire calculation will be made for you by the inspectorate to which the property in question belongs. The Federal Tax Service will calculate the amount, generate a tax notice and send it to the address indicated as your place of residence in the AIS-Tax database (automated information system).

The notice to pay property taxes in 2018 looks like this:

The Federal Tax Service is required to send letters with notification and payment notice no later than 30 days before the deadline for payment of property tax for individuals.

Important! All letters from the Federal Tax Service will be sent to the citizen’s residence address, and if he actively uses the “Taxpayer Personal Account” service and has enabled the receipt of notifications, he will receive emails instead of paper ones.

You can pay apartment property tax in any way convenient for you. Main- do this before the last day of the period allotted for the transaction. The minimum period will be 30 days, but usually notifications arrive even earlier, and citizens have several months to transfer funds.

The principal amount, as well as payment of the debt on property tax of individuals, can be:

• in the bank;
• via mail;
• through terminals and ATMs;
• through the Internet.

You can use cash and non-cash payments. It is possible to either pay the property tax yourself or entrust it to another person - the transaction itself is taken into account, and not the entity that carried out it. However, when using a bank card, it is better to use your own card, since there have been cases when citizens decided to pay property tax using an individual’s TIN or other details, but through another person’s card, and then their payment was not counted, because the payer was the card holder, not the taxpayer.

You need to know all these rules for paying property taxes for individuals so that the payment is taken into account in the local budget, and you are not subject to a resolution charging you with penalties or fines. The penalty begins to accrue from the next day after the day of delay, in accordance with Article 75 of the Tax Code of the Russian Federation, in 2018 - from December 4.

Where to pay personal property tax without commission?

The place to pay property tax for individuals without unnecessary commission costs is:

• bank; most citizens visit Sberbank branches where they can pay personal property tax using a receipt;
• website of the Federal Tax Service of Russia;
• Internet service of your bank;
• Postal office.

In payment systems QIWI or WebMoney, the commission is minimal. Terminals of various companies usually charge a commission.

Important! Not only users of the “Taxpayer’s Personal Account”, but also “guests” of the site can transfer money for real estate through the Federal Tax Service website using the special “Pay Tax” service.

Whatever method you choose, you need to have a payment notice with you with your details. If you received personal property tax by letter, then the envelope will definitely contain both a notification and a notification. It looks like this:

Is it possible to pay property taxes in installments?

The procedure for paying property tax for individuals is regulated by Article 409 of the Tax Code of the Russian Federation and does not exclude the execution of several transactions on one notice - for example, if the amount is large, then it is acceptable to transfer the payment in parts. It is important to make the last transaction before the expiration of the established period, otherwise a debt - arrears - will form before the local budget, where the property tax of individuals must be paid.

The arrears will be supplemented by a mandatory fine under Article 122 of the Tax Code of the Russian Federation - from 1,000 rubles or more, depending on the amount of the debt. A penalty will also be charged.

Another option to pay the property tax for individuals in fractions is to submit an application to the Federal Tax Service for the provision of an installment plan, but citizens with a difficult financial situation and other circumstances listed in Article 64 of the Tax Code of the Russian Federation have this right.

Is it possible to pay property taxes at the post office?

You can pay tax at a Russian Post office. To do this, you need to bring a notice, notice and money with you - cash is accepted.

If you have lost payment documents, they can be easily recovered:

• you need to visit the tax office and request a new notice with notification;
• or generate documents yourself in the “Personal Taxpayer Account”.

How to make a notification yourself:

1. Log in to the Federal Tax Service website.

Every citizen is obliged to pay taxes to the state once a year for the possession of certain goods. With the development of digital and communication technologies, many options have emerged for how to pay personal property taxes. After all, delay in this type of obligatory payments can subsequently lead to serious consequences, including criminal liability and deprivation of property rights.

Deadlines for paying property taxes

Since 2017, according to the legislation of the Russian Federation, the deadline for paying property taxes is limited to December 1 of the current year for the previous one. That is, the necessary payments must be made before this date.

If the deadlines are not met, penalties will be imposed on the payer. They are expressed in the accrual of penalties. Its value is determined by multiplying 1/300 of the Central Bank refinancing rate by the amount of the tax payment. Penalties are calculated for each day of delay, starting from the first day of the violation.

Payment with a paper receipt

You can pay your taxes today in person or online. To pay your tax obligations yourself, you must have a paper receipt indicating the details of the recipient (Federal Tax Service) and the amount that is supposed to be transferred to him.

Usually, the receipt is sent to all individuals by mail 30 days before the payment deadline. If available, you can prepare the required amount of money and pay the tax in any way convenient for the payer.

At the bank's cash desk or at the post office

Payment through the cash desk of a banking institution or Russian Post is made only upon presentation of a passport. It is necessary to confirm the payer's identity.

The operator must present, in addition to the passport, a paper receipt and the required amount of money. He will carry out all the necessary manipulations, after which he will issue a receipt for payment. It is recommended to store it for at least three years. This will allow you to confirm the fact of payment if necessary.

In addition to the check, the bank or post office operator will issue a receipt, which must bear the seal of the institution and the signature of the cashier, as well as the signature of the payer. It must be kept along with the check.

The Federal Tax Service website allows you to track and immediately pay any types of taxes for individuals

Via ATM or terminal

Payment of property taxes online can be made by transferring funds through ATMs or other devices. It can be done either in cash or by bank transfer.

The payment scheme is as follows:

• authorization in the device system;
• go to section menu "Payments in my city", then - in "Taxes, duties";
• in the search line for the payment recipient, select the optimal option: by name, TIN, receipt number, etc.;
• entering a search parameter, selecting a payee;
• mark on the type of payment (property tax);
• entering information about the sender of the payment;
• entering the payment amount;
• depositing cash into the machine's receiver (not required when paying by card);
• confirmation of the transaction;
• receiving a receipt for payment.

Modern models of electronic devices allow you to make payments by reading a QR code located in the upper left corner of the receipt. It must be brought to the reading window of the device, after which it will automatically read all the necessary information and generate a payment document. All that remains is to deposit money into the machine’s receiver and confirm the operation. And, of course, pick up the check.

In the terminal, payment is made according to a similar scheme. The payer will be required to enter his mobile phone number, to which a code will be sent to confirm payment. Change will also be returned to it.

Payment via the Internet

Modern electronic payment services allow their users to pay property taxes online. Such options allow you to make payments directly from home, at any time convenient for the payer. And eliminate the time spent waiting in queues, which is one of the determining factors when choosing for many people.

What you need to have on hand for online payment

Payment on the Internet does not have any special differences. To make a payment, you will have to fill out a payment form, which will indicate the details of the payment recipient and its sender.

If they are not entered by the system by default, they should be prepared in advance. The ideal option would be to have a receipt on hand that contains all the necessary information for paying tax. But in most cases, tax payment is made using known details included in the payment system program.

You can pay property tax through Sberbank online in the “Payments and Transfers” section

State Services Portal

You can pay your apartment tax online using the government services portal. To use the service most effectively, it is recommended to complete the registration and identity verification procedure. But you can do without it.

Payment is made in the “Tax Debt” menu item at the top of the screen on the portal’s main page. It is necessary to indicate the type of tax liability (property tax), fill out the transfer form and confirm the transaction.

Payment can be made using a bank card or any electronic wallet. The source of funds debiting is indicated during the process of filling out the payment document. Funds are debited instantly, and the payment receipt can be saved in a user-friendly format.

The system data will be updated after payment in approximately 24 hours. When funds are received by the Federal Tax Service, in the user’s tax debt section it will be noted that there is none.

Sberbank Online

The Internet banking service from Sberbank is perhaps the most convenient for payers. To register an account, the user must be a client of the institution and use at least one bank product.

Payment of the property tax is carried out in the following sequence:

• authorization in the banking system;
• find and select items in the options menu “Payments and transfers”, “Federal Tax Service, taxes”, then – “Pay tax”;
• using a search service, find and select a payee in your region;
• press the button "Go to the payment";
• fill out the provided payment document form (according to the interface prompts);
• confirm the transaction;
• keep the payment receipt.

The transfer is made instantly. You can check whether the tax has been credited on the website of the Federal Tax Service or State Services. If necessary, a saved receipt will help prove that the fee has been paid.

The property tax payment service is available on the State Services portal from any source convenient for the user.

Federal Tax Service website

Any individual can register an account on the official portal of the Federal Tax Service www.nalog.ru. In addition to entering personal data on the website, you will need to confirm your identity with the Federal Tax Service using your passport and TIN.

An account activated in this way will allow you to check the presence of outstanding tax debt and pay it here, on the Federal Tax Service portal.

To pay, you must go to the “Accrued” section, where all existing tax obligations of an individual are indicated. Below on the page there is a button “Pay charges”. You need to click on it and select any of the proposed options for paying taxes online.

Following the prompts of the system interface, all you have to do is fill out the payment document and confirm the operation. It is recommended to keep the payment receipt.

Yandex money

The electronic payment system allows you to pay taxes on transport, property, land and income tax. Of course, to use the system options, you will first need to register and create an electronic wallet.

In your personal account, you need to select the “Payment of taxes” menu item, and then specify the option to check for unpaid tax fees (TIN, receipt). And click the “Check” button.

The system will display the amounts of taxes to be paid. And he will offer to pay them off. To pay, all you have to do is click the appropriate button. The money will be debited from the Yandex wallet balance. The receipt can be saved in any format convenient for the user.

Paying property taxes today is not difficult, given the wide variety of transfer options available. Each taxpayer can choose the best method for himself, without wasting time and effort on paying the required fees. The main thing is to comply with payment deadlines so as not to subsequently pay fines and penalties.

All citizens who own real estate must pay property tax for individuals no later than December 1. Already from December 2, a debt is formed, and penalties are charged on the amount of unpaid taxes for each day of delay in payment. Until 2015, in the Moscow region, the inventory value of property was used to calculate this tax, but since 2016, after changes to the Tax Code, it is calculated based on the cadastral value..​

Tax calculation

Property tax for individuals is assessed to the owners of:

• residential buildings;
• apartments;
• rooms;
• garages;
• parking spaces;
• other buildings, structures, structures (including unfinished construction projects).

All individuals must pay tax, regardless of age, place of permanent residence, citizenship, or use of property. If the owner of the property has not reached the age of majority, then his parents bear the responsibility for payments. At the same time, the payment documents reflect the fact that the payment is made on behalf of the property owner.

Property tax is charged from the moment of registration of ownership of real estate. If an apartment or other property is purchased with a mortgage, then the tax must also be paid, despite the fact that the property is pledged to the bank.

How to pay tax

There are several ways to pay property taxes:

• payment online through the service of the website of the Federal Tax Service of Russia “Pay taxes”. The system offers the taxpayer to independently generate payment documents for an amount known to him, print them or make non-cash payments using banks that have entered into an agreement with the Federal Tax Service;
• online through the taxpayer’s personal account on the Federal Tax Service website. Completed receipts are posted here, which can also be either printed or used to pay tax online using the services of intermediary banks;
• using a receipt (or using the details specified in it) through the Sberbank payment terminal. In this case, no commission is charged on the payment, regardless of how it is made: using a bank card or in cash;
• at the post office at your place of residence immediately after receiving the notification letter.

Benefits for property tax for individuals

• Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
• disabled people of groups I and II;
• disabled since childhood;
• veterans of wars and combat operations;
• liquidators of the Chernobyl accident and nuclear weapons testers;
• military personnel and military pensioners;
• pensioners;
• parents and spouses of military personnel and government employees killed in the line of duty;
• owners of creative workshops used as museums open to the public;
• owners of outbuildings with an area of ​​less than 50 meters, located on plots for individual housing construction, private household plots, on dacha and garden plots. This benefit is provided for no more than one piece of property of each type - for example, only one apartment, garden house, garage, parking space.

Additional benefits are established by regulations of local governments.

Ivan Pyshechkin

Payment of property tax for individuals is mandatory in Russia. In this case, the actual use of the property does not play a role - it can stand idle, but the received “receipts” must be paid.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Why may I not receive a receipt?

Difficulties in obtaining a receipt are always present, which can be attributed to several reasons:

• difficulties arose in delivering the letter - this means problems at the Russian Post;
• the tax office did not receive information about the availability of property owned by an individual;
• information on accrual for mandatory payment was transmitted electronically.

Often citizens do not live at their place of registration, so the notification of mandatory payment does not reach the addressee. If it is possible to keep abreast of events regarding the letters you receive, you need to regularly inquire about this.

How to pay without it

Before you start paying taxes, you should know their amount. This can be done in the following ways:

• contact the tax service in person - an application is required at the location of the property for which there is a need to pay tax;
• make a written request to the authorized bodies by mail;
• go to the official website of the tax service - here you will need to pre-register and enter your personal data;
• use the State Services portal;
• if the property owner missed the deadline for mandatory payment of taxes, you can go to the bailiffs’ website;
• use Sberbank Internet banking;
• Some payment systems also display information about the debt of the wallet owner.

You can use third-party services that contain a database of tax authorities based on a registered license.

In certain cases, payment can be made without first setting the amount of tax fees. To do this, it is recommended to use the websites of State Services and Yandex.Money, where payments are made immediately.

Through State Services

Payment of tax payments for the property of an individual takes place in the following sequence:

• First you need to go to the site and register. Having received a pre-verified account, you can carry out various actions in government agencies and authorized bodies;
• select the “Tax debt” tab. Click on the “Check” button;
• since there is no receipt, the user must enter personal information to search for the debt;

• using the entered TIN, the amount of debt for all taxes on the property owned by the user will be found;

• Next, you will be offered to pay using a bank card. You must enter all of its data, and then confirm the payment using the code sent to the owner’s mobile number.

In the same way, you can pay taxes through Sberbank. This site also contains information about the cardholder's debts, immediately offering to make payment from a possible account.

Yandex money

Without a receipt, you can pay taxes on the Yandex.Money website. To do this, you must first log in and create your own wallet.

• select the “Payment for services” tab. Select “Taxes” from the list provided;

• Next, a form will be offered to enter your TIN;

• You must enter your TIN and click on the “Check” button;
• the check will present all debts that exist on the basis of the tax service;
• You will also be offered a payment that will require funds to be debited from a bank card or Yandex.Money account.

In this case, you can pay in any available way. If the account is linked to a bank card, a transfer using it is allowed.

In the presented way, you can pay not only taxes, but also court debts, and make payments against traffic police fines.

The operation will be checked by site moderators within 2-3 days - this is the maximum period for crediting funds to the user’s account with the tax service. There is no commission for a completed payment, so there is no need to worry about increased payments.

Is it possible to pay for another person?

Payment of property taxes for individuals can be made through bank cash desks using a receipt or via the Internet using the methods presented above by entering the owner’s TIN. Both methods allow payment to be made for another person.

Here you just need to meet the following conditions:

1. If the payment will be made through a bank cash desk, you must provide a receipt and passport of the person making the tax payment. The issued check will indicate the name and passport details of the person who personally applied to deposit funds into the account of the property owner.
2. If the payment is made via the Internet, you can use the transaction using Yandex.Money or State Services. Here you will need to enter the TIN of the person for whom the tax fee is being paid. Next, the funds are debited from the payer’s bank card or account.
3. Making a payment by another person requires printing a receipt. This will act as proof that the tax payment has been made.

Another person can make a payment through the bailiffs’ website, indicating their bank card details, and using various mobile applications.

The principle of paying someone else's debt is to be able to check the amount by entering the Taxpayer Identification Number (TIN). If the application supports this service, then you can make a payment without hesitation.

Payment of property taxes for individuals is mandatory, and the absence of a receipt cannot cause delay. Therefore, if such problems occur, you should use the above instructions.