Is there a fee reduction when converting garden or pond land into residential land when the house is located in the area?
(Baonghean.vn) - According to Point a, Clause 2, Article 5 of Decree 45/2014/ND-CP, when changing the purpose of using garden and pond land on the same plot of land with a house to residential land, is it mandatory to add housing assets to receive a 50% reduction in land use fees?
That is the concern of many households when they want to convert pond land and garden land into residential land.
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| The conversion of garden and pond land use into residential land does not depend on the assets on the land. Illustration photo: PV |
On this matter,Clause 6, Article 103Land Lawregulations:
“6. The remaining garden and pond land area after determining the residential land area according to the provisions in Clauses 2, 3, 4 and 5 of this Article shall be determined to be used for the current purpose of use according to the provisions in Clause 1, Article 10 of this Law”.
At Point a, Clause 2, Article 5 of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government on land use fee collection, it is stipulated that:
“2. For households and individuals:
a) Converting garden land and ponds in the same plot of land with houses in a residential area that is not recognized as residential land under the provisions of Clause 6, Article 103 of the Land Law to residential land; converting land that originated as garden land and ponds attached to houses but the land user separated it to transfer rights or the surveying unit when measuring and drawing cadastral maps before July 1, 2004 measured and separated it into separate plots to residential land, the land use fee shall be collected at 50% of the difference between the land use fee calculated according to the residential land price and the land use fee calculated according to the agricultural land price at the time of the decision to change the purpose of the competent state agency".
Based on the above provisions, households and individuals must pay land use fees equal to 50% of the difference between land use fees calculated based on residential land prices and land use fees calculated based on agricultural land prices at the time of the decision to change the purpose of the competent State agency in the case of changing the purpose from the area of garden and pond land in the same plot of land with a house in a residential area but not recognized as residential land; changing from land originating from garden and pond land attached to a house but the land user has separated the plot to transfer rights or due to surveying when drawing cadastral maps before July 1, 2004, has self-measured and separated into separate plots to residential land; thus, for the area of land changing the purpose, there is no regulation that there must be a house.
