Tymoshenko's lawyer: owners of small apartments are exempt from property tax 
not to pay tax on property of individuals, lawyer of the law firm “Genesis” Sergei Timoshenko told RIA Novosti.
As the expert noted, residential buildings, apartments, rooms and construction in progress are subject to tax on property of individuals. But when calculating the tax, a deduction is provided in the amount of 50 square meters for residential buildings, 20 square meters for apartments and 10 square meters for room owners.
Therefore, apartment owners whose area does not exceed 20 square meters are exempt from payment of real estate tax. Also, those who live in an apartment of up to 35 square meters with three or more children have the opportunity not to pay – the law provides for a deduction of 5 square meters for each child, Tymoshenko pointed out.
In addition, from the need to pay property taxes have been spared for disabled people of I and II groups, veterans of the Great Patriotic War and retirees, the lawyer concluded.
December 1, 2021. The owners of apartments, rooms, houses, plots and cars will have to pay the required amounts. From December 2, unpaid taxes will turn into arrears, the Federal Tax Service (FTS) warned.