Cancellation of land tax for owners of apartment buildings

The norm on exemption from land tax for occupied apartments (rooms) in multi-apartment residential buildings is associated with complex administration (in terms of determining the share attributable to an apartment (room), its area, calculating the amount of land tax) and inexpediency of the costs of calculating and collecting this tax. So, any taxation first of all presupposes that the "tax" income should significantly exceed administrative costs, and the administration of the tax should be inexpensive. The law provides for the introduction of this norm from 2020, that is, for 2020 the land tax for these land plots will not be paid.