The article analyses one of the most conflict-prone elements of corporate taxation in Russia — the multiplying coefficients applied to land tax under paragraph 15 of Article 396 of the Tax Code of the Russian Federation. The author examines the normative model governing coefficients 2 and 4 applicable to land plots acquired for housing construction and demonstrates how the 2020 reform, which deprived commercially used individual housing construction plots of the preferential 0.3% rate, produced a systemic collision between the tax rate and the multiplying coefficient. Particular attention is paid to Resolution of the Constitutional Court of the Russian Federation of 21 July 2026 No. 52-P in the case of Korner Kazan LLC, which for the first time recognised such a collision as a source of legal uncertainty, and to the temporal limits of that resolution. Drawing on case law and clarifications issued by the Federal Tax Service and the Ministry of Finance, the author identifies typical managerial errors made by businesses when applying the coefficients and proposes a practical tax-compliance algorithm, including maintaining a register of land assets, tracking statutory deadlines, and documenting the actual use of land. The material is intended for executives, lawyers, tax consultants and accountants of companies holding land plots for housing construction.