The state has once again changed the rules for cadastral valuation. Now the assessment will be carried out not by independent appraisers, but by state budgetary institutions specially created in the regions. Carry out in accordance with new guidelines. This year, assessments under the new rules will take place in more than 30 regions.

Today, Andrei Yurievich Boyko agreed to answer questions about what problems cadastral valuation has and what prospects it has.

Andrey Yuryevich was the head of the commission under the Ministry of Economic Development for the development of guidelines for state cadastral valuation (Guidelines for state cadastral valuation, approved by order of the Ministry of Economic Development of the Russian Federation dated May 12, 2017 No. 226). Currently, Andrey Boyko is the deputy director of the State Budgetary Institution of the Leningrad Region “Leningrad Regional Institution for Cadastral Valuation”. In the past, Andrey Yuryevich, as an independent appraiser, took part in conducting cadastral valuations in several regions of Russia and is familiar with the problems of cadastral valuation not only in theory.

Andrey Yuryevich, thank you very much for agreeing to answer several of my questions. First, tell us what should the State Budgetary Institution do after receiving a list of objects from Rosreestr? What is the cadastral valuation algorithm, so to speak, cadastral valuation for dummies...

Much less than before receiving the list. The list, due to the requirements of 237-FZ, is uploaded as of 01.01 of the year of cadastral valuation. Even if you have a very high-quality database, given that up to 20-25% of objects change their characteristics per year, it is very difficult to conduct a quality check, grouping, and perform the assessment itself. In very simple terms, then, having received the list, you need to group (check) the objects, the absence of contradictions in the characteristics, identify and eliminate the shortcomings of the Unified State Register (if any), “link” the data received in the declarations to the objects - in the law, as I understand it, this is called "list processing". Next, methods, methods, and calculation techniques are selected, the calculation itself is carried out, and if something goes wrong—the results are inadequate—checking and grouping are carried out again. Of course, if you want to do something differently, techniques, models, preliminary calculations are formed at the preparation stage. At the stage of determining the cadastral value, they are only being finalized and polished. Then, according to the law, the formation and transmission of the draft report, processing of received comments, generation of the final report, delivery of the work and... mass assessment of all objects whose characteristics have changed from 01.01 of the assessment to the date of approval of the GKO results. At the same time, geographic information support groups are working, putting everything on cartographic material, analysts, specialists working with applicants, lawyers... The volume of work is very large.

In mass evaluation, as far as I understand, the selection of analogues is important. Andrey Yurievich, how does this selection happen? What are the problems? How to select them correctly and then use them?

In the conditions of the practical absence of a market in our country, what exists is rather a bazaar rather than a market, where similar objects differ significantly, the use of a comparative approach cannot lead to any satisfactory results, either in an individual or in a mass assessment. The exception may be apartments and separate groups of buildings in developed cities. Nevertheless, this is the most used approach, including in GKOs. The Rosreestr data fund contains less than 10% (a very optimistic figure) of more or less adequate transaction prices. The rest, to put it mildly, gives inadequate indicators, including due to the assignment of the price of a single object to its component parts, which is not always mentioned in the information.
The prices of offers also have a very clear stratification from “I’ll sell it urgently, I need money” to “I’ll put it at several times more expensive, in case someone crazy comes along and buys it.” All this is aggravated by, in fact, fraud, when objects are offered at more expensive prices. The most common case is the sale of agricultural land intended for agricultural production and dachas. In order to properly “digest” this whole mess, it is necessary to link each analogue to a card and establish its true characteristics, and not those stated in the offer. Only after this can you work with the source code, identifying and cutting off outliers. Practice has shown that this is not a panacea - in subjects (territories) with an undeveloped market, in the absence of a culture of ownership among copyright holders, most transactions take place among themselves without any proper registration - they ceded the property for “half a liter”, then registered a change of owner . Until recently, the state encouraged evasion of personal income tax for individuals, primarily speculators, by allowing the transaction to be recorded at one price, not exceeding the non-taxable amount, and the transaction itself at another. Everyone was in the know: notaries, banks, the tax office... But, focusing on transaction prices, it was possible to prove that in the largest cities of the country, resale apartments do not cost more than one million.

Andrey Yuryevich, what in your opinion needs to be changed/clarified in the Law on State Cadastral Valuation?

At a minimum, there are understatements and lack of time intervals. I would really like to change the order of work - first processing all information on downloading from Rosreestr, publishing the results of processing, and then, upon receiving the list, only updating it for changes in characteristics.

The most important thing, in my opinion, is to eliminate the obligation (as the Ministry of Economic Development believes) to assess land by category. Considering the chaos in the categorization of lands, when in one cadastral quarter with an identical VRI (type of permitted use) there are up to 4 categories, no good will come of such an assessment, except in cases of a one-time assessment of all lands. But even here a problem remains - a large number of plots are located on reserve lands and in territories with an unidentified category. The former are traditionally not assessed, the latter are absent as a concept in the Land Code, and therefore cannot be included in the assessment. There are also a lot of violations of the possible use of categories - quite often on agricultural lands there is commerce, individual housing construction, apartment building, etc. In the forest fund (LF lands are not taxed) there are a large number of gardenings, etc., and the forest boundaries themselves, to put it mildly, are not very established - there are many intersections and overlaps with other lands.

I would like not only the State Budgetary Institution to bear responsibility for the poor quality of the result, but also Rosreestr, which provided inadequate information. It is necessary to oblige to provide information to the State Budgetary Institution without charging a fee - 218-FZ does not classify the State Budgetary Institution as an authority to whom information is uploaded without charging a fee.

We finally need to resolve the VAT issue. All assessments in which I took part were released without VAT, as was directly stated.

It is necessary to stop mocking copyright holders and give the opportunity to correct errors of the Unified State Register of State Registers on declarations submitted by applicants verified by the State Budgetary Institution. Much more...

How do you assess the transfer of cadastral valuation to budgetary institutions from independent appraisers - pros and cons? The main difficulties that a budgetary institution is currently facing? Is it likely that regional authorities will be able to influence the results of cadastral valuations carried out by state budgetary institutions fully accountable to them?

In my opinion, there are more advantages than disadvantages. One hand, the collection and accumulation of information, developments and experience - these are all advantages of the State Budgetary Institution. The costs of maintaining a state budgetary unit are certainly a minus. Stories about how they will push for “necessary decisions”, inflating the final results – this is quite cheap populism, although in some cases excesses are quite possible, but I think this will be the exception to the rule. For many subsidized regions, it is more profitable to have a penny cadastral value, so as not to worry citizens by setting a maximum rate. And they won’t set it below the maximum - they are afraid of losing federal subsidies, they say, not all opportunities have been realized locally.

State budgetary institutions for cadastral valuation are now being created and should be created in each region by 2020. Each of the 85 state budgetary institutions will gain its own cadastral valuation experience (positive and negative). What mechanisms for exchanging this experience and generalizing it can you suggest?

We need a platform for communication, meetings with colleagues and a lot of correspondence help, but this is not systematic, and maybe it’s good. Unfortunately, some subjects decided to conduct the assessment this year - this is a profanity. No preparation has been carried out; what is stated as preparation, judging by the responses to a request from the State Duma Working Group, is only a small step towards the start of work. Many people now do GKOs the old fashioned way, with a slight nod towards 237-FZ. But I am more than confident that Rosreestr will accept all the work and there will be no refusals. The argument expressed by individual representatives of executive authorities: “the people will not understand if we created a state budgetary institution, allocated large amounts of funds, and there will be no results immediately” - this is simply “hug and cry.”

In one of your interviews, you said that when conducting a cadastral valuation, there is always a choice: give an incorrect result or break the law; carry out competent work or something quickly and inexpensively; ensure the possibility of maximum tax collection, but not create social tension. How can we ensure that state budgetary institutions make the right choice???

To bring order to real estate, to involve free and involuntary draft dodgers in the turnover, or to oblige them to vacate plots of their property. Revive the accounting and inventory system - the current one, to put it mildly, does not work. We have no objects of assessment, land legislation is violated everywhere. Under these conditions, it is quite difficult to establish the correct value of the cost. Or you do it according to the law, then most of the plots and OKS (capital construction projects) should cost a penny due to their location in forests, sanitary protection zones, in cases of violation of the maximum development parameters, etc. If you evaluate it based on the facts, then your problems. Firstly, this is the legalization of land use violations, which is not what we would like. Secondly, this can be easily challenged in court - the court tries to comply with the law. Thirdly, if a site is not actually used, this does not mean that it has no value and value. We need a unified policy and work to normalize land use. We don't have that. Just as there is no culture of ownership - it needs to be developed.

Andrey Yuryevich, you were the head of the commission under the Ministry of Economic Development to develop methodological guidelines for state cadastral valuation - tell us the history of their creation, what worked, and what could have been done better?

I was lucky enough to join N.V. Volovich’s group and take part in the work of the group to develop Methodological Guidelines under 135-FZ (Law on Valuation Activities in the Russian Federation). At some point, I began to finalize the Draft of these Methodological Instructions, since conversations began about the possible transfer of state bonds to the State Budgetary Institution - to create an alternative option, which had requirements for assessment under 135-FZ and for the planned state assessment. Further, as usual, due to the rush and statements of the top officials of the Ministry of Economic Development about the imminent approval of the Methodological Instructions, those that were under the leadership of Nikolai Vladimirovich (Volovich) went to the legal department and prepared for approval. He asked me to refine my version. Unfortunately, of the group who signed up to develop “how to do it right,” almost everyone “went into the shadows” in one way or another; two directly wrote that they were not going to participate in this adventure, although they initially showed their readiness. By the way, it was these people who subsequently criticized the result the most.

Many thanks to those who tried to help in the creation - Sapozhnikov P.M., Volovich N.V., Chupova K.V. But basically the work proceeded on what was created under the leadership of Volovich, the accumulation of what he considered positive from old methods, recommendations, and projects. Actually, he had to be responsible for the document regarding the assessment of real estate without agricultural, forest, and water facilities - there their own groups had to work. But it so happened that when I submitted it to the Legal Department of the Ministry of Economic Development for verification, they received a comment that not all types of use were registered. Then the missing parts were added. In October they posted it on the regulation page. More than forty letters with comments and suggestions were received - all were processed without exception.

Unfortunately, it was not possible to save the glossary for almost half of the applications. The Legal Department of the Ministry of Economic Development had a strange position: either there is no need to write, since it is in other legal acts, or there is no need to write, because it is not there anywhere. Just in case, I clarified what to do with OKSs - their assessment is not written down anywhere at all. Initially, the Methodological Instructions were divided into two stages: the first - to work on the available information, the second - to form, clarify, the characteristics of all objects and fulfill the requirements in full by the end of the second cycle of the State Defense Committee. This was done due to extremely poor quality data at the present stage. Accordingly, evaluation options were proposed. The Ministry of Economic Development immediately said that if there is a delay in fulfilling some requirements, then no one will even move until the deadline expires. The option was very strict in terms of preparation, collection of information, and identification of factors. As a result, by mid-December the final version was formed. About fifty intermediate ones are preserved in the personal archive. Then the Ministry of Justice analyzed it in two steps and, admittedly, did it very quickly - the first time there was a formal refusal - they did not have time to give an answer. The second one came out positive - it was approved by the 226th order.

The complaints that are being received now can be divided into several parts: The most voluminous - it’s too complicated, a lot needs to be done, there is no such information and it can’t be found anywhere. I think this claim is not very tenable. If we are ready to evaluate without knowing what the object of evaluation is or its characteristics, then let’s immediately move on to establishing a standard price and not be disingenuous. Secondly, we have never done this before, we are not used to it. This also looks somewhat comical. In our country, many professional appraisers with extensive experience give out something from the series “three analogues, two adjustments”; they do not use or know anything except a conditional comparison with adjustments “according to Leifer”. In the practice of examinations, there were also “multidimensional correlation and regression analyzes” carried out on two! “analogues”, with a proud statement that R 2 = 1. In general, no comments. Third, separate types of use are not provided for, or there is a very fractional division according to the VRI memory. This is true. The memory encoding is the 540th order broken down to a monofunction.

What would you like to improve? Perhaps, return the mandatory exclusion of VAT, against the mention of which certain groups of people rebelled, correct the Appendix on the duration of construction and installation works - there remains a direct reference to the prices of 1984, which is inconvenient, I would revise the coding of sites so that there are fewer types (due to consolidation), and also I would add a few missing ones. It is necessary to describe in more detail the assessment of multifunctional objects - there are many questions and bewilderments. Otherwise, I think that the document turned out to be quite worthy.

As for the complaints about the taxation system itself, this is not about the Directives. We, as it happens, moved from an incentive system, where the tax was levied on the residual value, encouraging zealous owners to keep the property in good condition and allowing operation after depreciation, to a disgraceful one. Now it turns out that the more you invest, the higher the tax. The problem of land categories and separate accounting of real estate has also not gone away. In circulation there are single objects, in cadastral valuation - separate ones.

But the Directives contain, in essence, a return to the old system: all utility goes to the land, OKS – according to the “residual”. S.V. Gribovsky also greatly supported this idea. The cost of a brick does not really depend on whether it was invested in a social facility or a commercial one, but the profitability of “bricks” collected in a certain place in a certain way is already quite significant.

Due to the fact that the common property of an apartment building is not recognized as an object of taxation, in one of your interviews you propose to “cleanse” the tax base – the apartment – ​​from the common property. How to do it? Have there been any attempts to do this? Is this used in any way for cadastral valuation???

Not even one. Almost all of them. If I was exempt from paying for part of the rights, why include the cost of these rights in the taxable value? This applies not only to areas under MKD (apartment building), but also to common areas in the same MKD. Someone did something stupid in 2014 by making changes to the Tax Code and recognizing plots and common areas of apartment buildings as tax-free. Currently, a discount has been established for meters of plots, public buildings and their parts. After all, it never occurs to anyone to inflate the cost so that the benefit is “neutralized” by excess payment for meters above the benefit. It's the same principle.

Several entities support the requirement to eliminate (exclude) rights to land plots from all improvements. Unfortunately, Moscow and St. Petersburg have become sharply opposed to the elimination of rights to MOP and land from the cost of premises in MKD. There are several reasons: 1. A significant reduction in the taxable amount - “you will collapse our budget”; 2. It is unclear how to allocate a share; 3. How do we explain to people that their apartment costs less than what is indicated in the ad.

Unfortunately, colleagues will replace the concept of real estate with the concept of a set of rights. An apartment is an improvement that belongs to the right holder within the established boundaries and characteristics of this premises, as well as the right to use other premises - MOP, the right to use other common property, including land plots. If we proceed from the fact that the full set of rights (ownership, disposal, use) is assessed, then in the case of MOP, common ownership and land plots in MKD, the owner of any built-in premises has only the rights to use and, possibly, disposal, if everyone agrees other rights holders of premises in this apartment building. We return again to the question of what is the object of evaluation.

It is not difficult to calculate how much land is needed in a single object - there are techniques for allocating the remainder, there is an understanding of the cost of vacant plots for the development of apartment buildings, there are developers who know exactly how many apartments/sq. meters they will give to the landowner for the construction of apartment buildings on his land... Calculation options There are many, you can choose one that is convenient for you. It is better, of course, to build models so that the share of land is calculated based on the class of the object, the coefficient of use of the territory, condition and other factors. There is an option to consider it a costly method and allocate the cost as a share of the total area - a direct indication of the Tax Code of the Russian Federation for unknown use of the premises in the building. By the way, this is an option that does not require elimination and weakly depends on the value of land rights.

You were the author of the Methodological Recommendations for the Evaluation of Cultural Heritage Objects (CHE), which provide for the possibility of establishing a value of 1 ruble when the costs associated with owning an object of cultural heritage are not recouped by the income from its ownership. Are there any real examples of establishing the cadastral value of a cultural heritage object at the market value of 1 ruble? There are many cultural heritage sites in the Leningrad Region. You are the Deputy State Budgetary Institution of the Leningrad Region for cadastral valuation - will this approach be used for cadastral valuation?

Yes, indeed, I led the group and wrote MR OKN as part of it. But involving OKN into circulation and preservation, recreation is one thing, ownership is another. OKN are exempt from paying property tax, and establishing a minimum value can lead to abuse and loss of objects. Of course, if the calculation shows that the costs of reconstruction are greater than the “initial” cost, then it is necessary to set the minimum cadastral value, but the Methodological Instructions directly state that the object cannot cost less than the costs of land surveying and registration of rights (for plots). For OKS, the minimum possible cost (without taking into account obsolescence) was initially set at 20% of the construction cost - physical wear and tear was set at the rate of the transitional state of the object from dilapidated to emergency. There are no restrictions in the final version. For OKN, it is recommended to calculate reproduction costs and it is allowed not to calculate functional obsolescence. Theoretically symbolic 1 rub. for OKS OKN maybe. SUPSS-87 will be used in the Leningrad Region. The objects of protection for each object will be analyzed in detail; the requirements for the preservation and the possibility of using parts of the objects will most likely not be taken into account in the first cycles of cadastral valuation. In the future, we will try to bring the cadastral valuation as close as possible to the individual one.

In general, we can talk about OKN for a very long time...

In your article “What is a cadastral valuation and why are the results not satisfactory for many?” you state that levying a tax on cadastral value encourages negligence and is directed against a prudent owner. How can this be changed?

There are many options - from “punishment” for appearance when establishing requirements for content and appearance, to exemption from paying tax on improvements, including a return to the old tax system - allowing amounts to be deducted from tax in the amount of annual depreciation. Everything is done only at the federal level through changes to the current legislation.

In his article “Cadastral Valuation. Problems and Prospects” you compared the constantly changing rules for conducting cadastral valuation with the experiments of Thomas Edison, who considered failures as a positive result. Is the right decision even possible? Is the result achievable - when the cadastral value is not higher than the market value?

To do this, you need to decide what the market is. If it can be accurately determined, then it is not difficult to make the cadastral value no higher than the market value. In the current conditions, we can only talk about the level of market prices and whether the cadastral results are within the boundaries (preferably below the middle) of the possible range of market prices. Of course, everything is aggravated by the fact that the cadastral value is determined separately, while the market value is determined for a single object (in cases of a built-up area). That is, the sum of the cadastral value of the necessary and sufficient for the functioning of the landfill and the OKS located on it must be within the range of market prices. Exceptions are possible, but must be motivated.

Here the most interesting thing arises if we “include” “justice”. Firstly, no one has said for whom this is fair, for the budget or the copyright holder. Because the copyright holder “fairly” evades paying taxes, he also suffers from the lack of funding for social and infrastructure programs in his place of residence (registration of his real estate). Then it is not uncommon for wealthy people to suddenly take a fancy to a once run-down village with historically established inhabitants. As a result, land in this location is becoming more expensive, luxury houses are being built, and sales prices are high. Does this mean that the land of the few remaining pensioners who did not want to leave their homes should be worth nothing? Is this fair? The opposite situation is when one of the nouveau riche built a palace in a run-down village. Should the land under the palace be worth much more than the shacks in the surrounding area? Is this fair?

Is it fair to set a higher price for real estate to which the road was paved by the owners of the plots on their own and at their own expense, in relation to a similar one, where instead of a road there is only a “direction”?

For those who apply, I suggest that they resolve issues with municipalities regarding the establishment of tax benefits or compensation for their costs in other ways. But the cost is determined on a specific date under specific conditions and for now, at least, I am not interested in who and at whose expense improved the object itself and its surroundings.

What needs to be done so that the cadastral value is not higher than the market value - what are the 3 most important things?

1. If in general, then Make changes to legislation. This is quite a voluminous topic and cannot be answered briefly.

• First of all, it is necessary to evaluate land by VRI, and not by category - this will significantly reduce the number of errors.
• It is necessary to carry out evaluation zoning and establish possible market price intervals, ensuring that the results of state bonds fall within these intervals.
• It is necessary to carry out an “inventory”, eliminate accounting errors, identify and eliminate land use violations.
  We need a simplified procedure for entering information into the Unified State Register of Real Estate for objects that are not listed there, but the rights to which were registered (all objects before 1998).
• It is necessary to stop mocking copyright holders and oblige them to change the characteristics in the Unified State Register of Real Estate on the basis of declarations submitted to the State Budgetary Institution and verified, or remove from the State Budgetary Institution the obligation to review declarations if Rosreestr does not accept them for consideration and does not make changes. It turns out that the State Budgetary Institution, in case of confirmation of information from the declaration, is obliged to use this information, and Rosreestr will not edit itself - at a minimum, the State Budgetary Institution runs the risk of failing to pass the verification, since the information used will contradict the accounting information. And for the copyright holder, at the next iteration the problem of cadastral error will repeat.
• It is advisable to require information to be published or provided to the State Budgetary Institution in relation to all registered transactions.
• It would be good to link the cadastral results with the involvement of objects in the turnover, for example, the collateral for property should not differ significantly in value from the cadastral result and vice versa.
• For territories with no market, it is necessary to forcibly establish the level of price (value) of real estate, thereby giving impetus to the formation of a market - state budgetary institutions will be forced to do this without changes in legislation.
• VAT issues need to be resolved.
• It is necessary to oblige Rosreestr to upload information before the GKO so that the State Budgetary Institution has the opportunity to process this information, publish and accept declarations, including incorrect groupings, before the date of the GKO.
• It is necessary to develop a procedure and form for providing information, and also in 218-FZ to directly indicate the free transfer of information to the State Budgetary Institution - now this does not exist and Rosreestr, under this sauce, refuses to upload information.
• It is necessary to oblige the Federal Tax Service to upload information on the basis of which they formulate the tax amount, including tax deductions for each object - this will make it possible to plan budgets and show the effects of the results of state bonds, make proposals for setting rates...I think there's a lot more...

2. Carry out normal preparation. What does this mean, who should carry out what training?

• It should be carried out by the State Budgetary Institution with the help of the subject and municipalities. It just takes time to prepare. For several years now, Rosreestr has not been able to simply merge the two databases of the State Property Committee and the Unified State Register - isolated cases, however, as colleagues said, they do not work. Technical inventory has been completely lost since 2012, records are not really kept - everything is farmed out to the owners who do not want to spend their hard-earned money and then also pay taxes...
• All that is required is to restore order and “we have the golden key in our pocket.” In the meantime, only respectable copyright holders pay taxes, and then, often, on inaccurate data.
• Plus, collect as fully as possible market data, offers, information on transport and engineering security, positive and negative factors, put everything on the map, general plans, link the PZZ, planning projects. Collect information on soil maps and link it - (the information on the Ministry of Agriculture website is from 1970...) In general, the volume is not small to begin with. The country is not ready for the GKO, but it is pursuing it furiously and with frenzy.

3. Learn to evaluate - many people have no experience. We need to gain experience. And for this you need to go through a couple of assessment cycles. There is no time, so at least one cycle is complete, except for approving the results for tax purposes. So the performers will hit their heads against the difficulties, get into trouble, look at the result, and if they are obliged to publish, then they will receive it from the outside, then they will learn to think and do. And all these take-off and landing courses are just a sightseeing tour. No more.

And here you can read about the “sore points” of cadastral valuation - an interview with Alexey Kaminsky, a member of the State Duma working group on improving cadastral valuation, head of the commission for cadastral valuation and challenging the cadastral value of the Public Council under Rosreestr. In an interview, A. Kaminsky gives interesting examples of overestimation of cadastral value, errors in its determination, and examples of administrative pressure. He also makes a number of proposals for improving cadastral valuation. It is gratifying that some of them coincide with those proposed by me - about real estate, about the method of establishing

Update 11/14/18.

Speech by A.Yu. Boyko on November 14, 2018 at a conference in St. Petersburg on the first results of the state cadastral valuation in Russia. “Let’s be honest, the cadastral value was not determined, but assigned.” You can see

Land, like things, has its own value. Based on its usefulness in the economic sphere, the value of land as a means of production is calculated on the basis of the productive capacity of the land.

The most fertile soil is chernozem. Considering the fact that the land of the Kursk province, which is stored in the International Bureau of Weights and Measures in Paris, is recognized as the standard.

Efficient use of land is a strategic national security objective at all times.

Today the Government attaches paramount importance to the “valuation” of land, the main thing in this issue is the economic losses of the state when withdrawing agricultural land and converting it for other needs.

The creation of a database of the cost of all land will have a positive impact on the future economic growth strategy of our country.

Vasily Vasilyevich Dokuchaev, who laid the foundations of the school of soil science, made a discovery about the basic patterns of soil distribution, where the main factor in the value of land is the classification of their productivity. The value of agricultural land should be based on the average long-term yield, which is the primary unit of taxonomic soil variety.

The assessment of agricultural land is ultimately the final step in compiling a land cadastre, but this assessment determines the comparative value of land suitable for agricultural work. Economic assessment in the long term is aimed at issues of rational use of land resources.

An ancient Indian proverb says: “When you kill the last beast and poison the last stream, you will understand that you cannot eat money.” Today, more than ever, this is evident in the area of ​​land use. Natural disasters and the growth of the Earth's population show humanity's vulnerability to natural factors.

The earth is the main source of all resources for man, and man has treated this resource all this time in a “barbaric” manner. However, there comes a time when mistakes must be paid for.

Scientists unanimously declare that the next wars will not take place for gold or diamonds, but for clean water and fertile land. Consequently, the main asset of the state in the modern world is the land resources that a particular country has. The lands owned by the state are a kind of crypt of economic and political power, which has unlimited opportunities for strategic growth.

As of 2016, the largest country in Europe by territory - Russia. The area of ​​the European part of Russia (including Crimea) is about 3.986 million km². The European part of Russia makes up about 40% of the territory of all Europe. The total area of ​​Russia (including Crimea) is 17,124,442 km².

The largest countries in the world by area are (million sq. km.):

Russia – 17.1;

Canada – 10.0;

China – 9.6;

USA – 9.4;

Brazil – 8.5

With the modern use of land resources, it is not the quantitative factor that comes first, but the efficiency of using this resource. In Russia there are many territories that are not suitable for use for their intended purpose, for example, lands beyond the Arctic Circle (permafrost), deserts, etc.

The largest countries in the world by effective territory (million sq. km.):

Brazil – 8.1;

USA – 7.9;

Australia - 7.7;

China – 6.0;

Russia – 5.5.

Russia has enormous land resources, but for several decades after the collapse of the Union, the “dashing 90s,” land was a bargaining chip. Agricultural land was taken away and used for the construction of cottages and other “economically” profitable work. All this led to all sorts of fraud.

Today, the country lacks an effective land cadastre, which means it is impossible to accurately assess the value of national wealth. Local officials are involved in the assessment and division of land resources in the constituent entities, which leads to depersonalization and mismanagement of Russia’s “golden” fund.

Land that has not found an owner remains an orphan; out of 118 million hectares that were used for agricultural production in the 1990s, 39.2 million hectares are now empty. But it’s not just empty... it’s overgrown with bushes and forests, i.e. becomes unusable at all.

Land Code of the Russian Federation in Art. 79 directly indicates exceptional cases when it is possible to seize agricultural land and use it for commercial, non-agricultural purposes:

For the construction of industrial facilities and other non-agricultural needs, land is provided that is unsuitable for agricultural production, or agricultural land from agricultural lands of worse quality at cadastral value;

The seizure of agricultural land, the cadastral value of which exceeds its average regional level, is allowed only in exceptional cases related to the fulfillment of the international obligations of the Russian Federation, ensuring the defense and security of the state, the development of mineral deposits, the maintenance of cultural heritage sites of the Russian Federation, the construction and maintenance of cultural and social facilities , social, educational purposes, highways, main pipelines, power lines, communications and other similar structures in the absence of other options for the possible placement of these objects;

Particularly valuable productive agricultural land, including agricultural land of experimental production units of scientific research organizations and educational and experimental units of educational institutions of higher professional education, agricultural land, the cadastral value of which significantly exceeds the average regional level, can be included in accordance with the legislation of the constituent entities of the Russian Federation to the list of lands the use of which for other purposes is not permitted.

The main question is how to apply calculations to determine the cost of land throughout Russia, because The lands represent different climatic and geographical indicators and are very complex.

Land is a strategic product; it is not the land itself that needs to be assessed as a thing; it is necessary to assess the value of rights, which consists of several different rights to land that provide the opportunity to receive benefits. It is necessary to take into account both the market and non-market value of the land. This difference can reach significant sizes depending on the location of the site.

Land as a subject for assessing its market value must include the value of ownership, for example, whether the site is state, municipal or private.

The non-market value of land today is regulated by regulations. The calculation methodology is established by the Order of the Ministry of Economic Development of the Russian Federation “On approval of methodological instructions on state cadastral valuation.”

The standards for assessing land plots in the constituent entities of the Russian Federation are established independently by the local administration in the constituent entity of the Russian Federation.

For example, the area of ​​the land fund of the Lipetsk region within the administrative boundaries was 2404.7 thousand hectares. and is represented by the following categories of land:

• agricultural land – 1938.7 thousand hectares;
• lands of settlements – 227.5 thousand hectares;
• lands of industry, transport, communications, defense and other special purposes - 38.6 thousand hectares;
• lands of specially protected areas – 14.5 thousand hectares;
• forest fund lands – 178.4 thousand hectares;
• water fund lands – 6.1 thousand hectares;
• reserve land – 0.9 thousand hectares.

The Department of Property and Land Relations of the Lipetsk Region adopted Decision No. 45-z dated January 15, 2016 “On conducting a state cadastral assessment of the lands of settlements in the territory of the Lipetsk Region.”

Taking into account the experience of different countries, where in addition to land, the price also includes the cost of land, both natural and those built on plots of land. Therefore, the assessment of agricultural land is usually carried out as part of the assessment of agricultural property.

Today the Government has paid attention to agriculture; in connection with the economic and political crisis, Russia is acquiring the status of an agricultural power.

To successfully resolve the issue of rational use of land resources, it is also necessary to evaluate agricultural property.

The market dictates its conditions, the land fund is just a part that inseparably coexists with the property. This is what European Standards (ESO) are aimed at.

To fully assess the value of agricultural land, the standard provides for the following objects: land, agricultural buildings located on the land, they also include quotas for production and movable property (agricultural machinery).

However, as it turned out, here too there are problems in the valuation of land, which, on the one hand, evaluates from the standpoint of generating income, and on the other, the effective use of these lands.

This problem exists and must be resolved as soon as possible. Based on previous experience and modern achievements of science and technology. The problem has several elements: a) in the calculation methodology and b) the information field.

In the Russian Federation, a land market for agricultural purposes has not yet been formed; this, in turn, slows down the process of developing market valuation methods.

It is also necessary to create a federal database on the purchase and sale of land, which will reflect the real value of agricultural land in different regions of the country.

The land fund in Russia is a powerful basis for investment, but one of the main barriers is the lack of a market for agricultural land, which in practice is not entirely clear how to calculate the value of land plots.

Today, when valuing agricultural land, the following Federal Valuation Standards (FSO) apply:

• Order No. 256 of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 (“General concepts of assessment, approaches and requirements for assessment (FSO No. 1)”);
• Order No. 254 of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 (“Requirements for an assessment report (FSO No. 3)”);
• Order No. 255 of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 (“Purpose of valuation and types of value (FSO No. 2)”), as well as International Valuation Standards of the International Valuation Standards Committee (IVSC).

In addition, the appraiser is guided by the Methodological Recommendations for determining the market value of land plots, approved by Order of the Ministry of Property of Russia dated March 7, 2002 No. 568-r.

The rules for conducting the state cadastral assessment of land, approved by Decree of the Government of the Russian Federation of April 8, 2000 No. 316 (hereinafter referred to as the Resolution), establish the frequency of conducting the state cadastral assessment of land (hereinafter referred to as the State Land Land Assessment Commission) - at least once every 5 years.

Fundamental factor for land valuation:

For efficient cultivation;

To evaluate performance results;

Cost calculations for agricultural production;

Improving the lending system;

Identification of losses from land acquisition for non-agricultural purposes.

To summarize, it is necessary to make suggestions:

For a full assessment of land in Russia, it is necessary to introduce the institute of state cadastral appraisers;

In the constituent entities of the federation, it is necessary to form state institutions to determine the cadastral value of land, paying for their labor from the federal budget, excluding the influence of local officials.

Bibliography

1. Basharimov Yu.P., Egorov V.A. Humanization of education: problems and prospects // Bulletin of Bryansk State University. 2015. No. 3. pp. 13-15.
2. BIPM – International Bureau of Weights and Measures International Bureau of Weights and Measures (BIPM) Website: bipm.org
3. . Encyclopedic Dictionary of Brockhaus and Efron: In 86 volumes (82 volumes and 4 additional ones). St. Petersburg, 1890 – 1907.
4. Egorov V.A. Historical roots of the legal consciousness of Russians // Theory and practice of social development 2014 No. 20 P. 99-101
5. Egorov V.A., Minina E.A., Nechepai ​​A.Yu. We choose or we are chosen by the choice of educational institution // Current problems of the humanities and natural sciences 2014 No. 5-2 P. 268-271
6. Egorov V.A. Formation of legal consciousness as a vaccine against corruption // Current problems of the humanities and natural sciences 2014 No. 2-2. pp. 53-56
7. Egorova S.V., Egorov V.A. Human potential as the core of the country's economy: Collection National security: strategic priorities and support system. Materials of the international scientific and practical conference. 2016. pp. 462-465
8. Egorov V.A., Kazarova D.S. Corruption through the prism of the manifestation of the human psyche // Society: politics, economics, law 2016. No. 3. P. 109-111.
9. Egorov V.A., Makarov I.N., Sigova M.V. Corruption in society as a threat to economic security // Advances in modern science. 2016. T.1. No. 5, pp. 87-92
10. Egorov V.A. Strategizing the spatial development of Russian territory in new economic realities. Economic management strategy: Historical aspect. Materials of international scientific-practical conference for the 50th anniversary of the Lipetsk branch of the Financial University. 2016. pp. 166-170.
11. Egorova S.V., Egorov V.A. Youth unemployment and its features in Russia. Strategizing the spatial development of Russian territory in new economic realities. Economic management strategy: Historical aspect. Materials of international scientific-practical conference for the 50th anniversary of the Lipetsk branch of the Financial University. 2016. pp. 94-98.
12. Egorov V.A. Education as a strategy for economic growth of the country. Collection of tr. Participants of the IX International scientific-practical conference of RANEPA Lipetsk branch “Management and tools for harmonization of socio-economic relations in the context of globalization. Lipetsk, 2015. pp. 188-192.
13. Law of the Lipetsk region “On the program of socio-economic development of the Lipetsk region 2012”
14. Land that is empty

Job number:

Year added:

Workload:

INTRODUCTION 3
CHAPTER 1. CONCEPT AND TYPES OF LAND ASSESSMENT 7
1.1. Theoretical and legal basis for land valuation in the Russian Federation 7
1.2. Legal characteristics of land valuation 15
1.3. Legal classification of types of land valuation 21
CHAPTER 2. LEGAL RELATIONS IN THE FIELD OF LAND VALUATION 34
2.1. Legal and factual grounds for land assessment 34
2.2. Subjects and objects of legal relations in the field of land valuation 40
2.3. Rights and obligations of subjects of legal relations in the field of land valuation 47
CHAPTER 3. The procedure for challenging the cadastral value of land 56
3.1. Administrative procedure for challenging the results of land assessment 56
3.2. Judicial resolution of disputes regarding the results of cadastral valuation of land 64
Conclusion 83
Bibliography 87

Excerpt from the work:

Some abstracts from the work on the topic Legal problems of land valuation in the Russian Federation
INTRODUCTION
Today we can talk about the formation of a new economic environment in the Russian Federation, some of the elements of which are still in the stages of formation and study. These also include the existing land market. Over a long period of time, land remains the main commodity, satisfying a number of different personal needs of people, while simultaneously acting as capital in real form, which generates income.
The fact is that land is one of the main links in the entire system of market relations. Investments in it are usually investments with the aim of making a profit. In addition, land is the basis of the country’s national wealth, having a massive, nationwide character in terms of the number of owners.
The main object of land valuation is a land plot, without real estate located on it or in its depths. The land serves as the basis for all aspects of society, observed in politics, economics, society, production, ecology and other areas. Based on this, land has value, and an accurate qualitative assessment of land means the normal functioning and development of the economy and society. The presence of an objective assessment of land is necessary both for state and municipal authorized bodies, and for private individuals with land plots when making various transactions with land. The need for this knowledge in this area of ​​the economy seems necessary both for successful activities in any type of business, and in everyday life, in the everyday life of both any family and an individual. In addition, the formation of the Unified State Register of Real Estate is impossible without systematized information about the land market.
.............
CHAPTER 1. CONCEPT AND TYPES OF LAND ASSESSMENT
1.1. Theoretical and legal basis for land valuation in the Russian Federation
The institution of independent assessment of property is a necessary element in a market economy, without which it seems impossible to develop property rights and democratize economic life. First of all, what has been said can be attributed to the real estate market, the formation of which makes it possible to determine the nature of changes in the entire economy in the near future. Land acts as a natural basis in the real estate market.
The division of property into movable and immovable has been taking place since the time of Roman law. Real estate includes physical objects that have a fixed location in space and everything that is inseparable from such property is associated both below and above the surface of the earth or acts as a service item, as well as a number of rights, interests and benefits arising from the ownership of the object .
“The process of real estate valuation involves a clear definition of the actual object of valuation, its identification, establishment of the rights being valued, justification for the choice of information base when carrying out calculations and minimizing various assumptions and assumptions regarding the data used in the calculations.
The Civil Code of the Russian Federation defines the term “immovable thing”: “Immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, i.e. objects, the movement of which without disproportionate damage to their purpose is impossible, including buildings, structures, and unfinished construction projects.”
..........

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PROBLEMS OF ASSESSING THE MARKET VALUE OF RIGHTS TO LAND, TAKEN INTO ACCOUNT OF ENCUMBRANCES (EASEMENTS) IN THE RUSSIAN FEDERATION

3. The land plot can be used as a multi-purpose plot or have a completely defined functional and permitted purpose.

4. The land plot acts as a means of producing raw materials necessary for almost all sectors of the economy, as well as food.

5. Land acts as a means for socio-economic development.

6. Land is the basis for the placement of various real estate objects.

As a result, it was determined that the land market is at the stage of formation, and is not as developed as the real estate market. At the same time, this market segment is gaining significant momentum in the regions of the Russian Federation. Rights to land plots used in the assessment, as analogous objects, are put up for sale, mainly in the form of lease rights and ownership. Land plots taking into account encumbrances (easements) are not represented on the land market.

In particular, the most developed land market (of the above regions) is in Moscow and the Moscow region, Leningrad, Nizhny Novgorod, Rostov regions and Krasnodar region. In these regions, over time and the adoption of Russian laws and local regulations, land plots only increase in value.

Land easement

The emergence and development of the institution of easements is directly dependent on the development of the institution of private land ownership. As a rule, a separate land plot does not have all those properties and qualities that are necessary for its normal use: for example, there is no water on this plot or this plot does not have direct access to a common road, etc. In order for the use of this land the site was possible and economically feasible, there is a need to use (in the appropriate respect) the neighboring land.

These kinds of questions were easily resolved at a time when the land was in public ownership (tribe, clan, community). But with the emergence of the right of private land ownership, the owner of a land plot was not obliged to help a neighbor who did not have water, pasture, etc. on his land. In connection with this, there arose an urgent need to assign to the owner of one land plot the right to use someone else’s land in a certain respect , usually a neighbor's land.

Plots of land cut off from the public road by the lands of other owners or deprived of water and other natural benefits could not be used without granting the owner of this plot of land the right to use someone else's land in the corresponding respect.

Concept and content of easement

Based on the above, we can define an easement as a real right to use someone else’s thing in one way or another. Such a right is caused by the need to smooth out the inconveniences and difficulties that arise when the right of private ownership of land exists due to the uneven distribution of natural goods between individual land plots.

The role of easements is more significant, the smaller the land ownership in a given country. On the contrary, large land ownership, provided over a large area with a variety of natural benefits that make such property self-sufficient, for example, for farming, provides little basis for the development of the institution of easements.

In order to determine the pressing problems of assessing the market value of land plots taking into account encumbrances (easements), it is necessary to consider, first of all, the legislation regulating such a concept as an encumbrance (easement) and the possibility of determining its market value.

The Civil Code (Part Two), dated 01/01/01, as amended by the Federal Law 03/26/03, Article 553 regulates the rights to real estate when selling a land plot. When concluding a lease agreement, the lessor is obliged to warn the tenant about all the rights of third parties to the leased property (easement, right of lien, etc.). Failure of the landlord to fulfill this obligation gives the tenant the right to demand a reduction in rent or termination of the contract and compensation for damages.

Chapter 4, Article 23 of the Land Code provides a complete description of the right to limited use of someone else’s land plot (easement). An easement can be:

1. Private (easement is established in accordance with civil law).

2. Public (an easement is established by law or other regulatory legal act of the Russian Federation, a regulatory legal act of a constituent entity of the Russian Federation, a regulatory legal act of a local government body in cases where this is necessary to ensure the interests of the state, local government or local population, without seizure of land plots) . In addition, the establishment of a public easement is carried out taking into account the results of public hearings.

Public easements can be established in the following cases: passage or passage through a land plot; use of a land plot for the purpose of repairing utility, engineering, electrical and other lines and networks, as well as transport infrastructure facilities; placement of boundary and geodetic signs and approaches to them on the land plot, etc.

If the establishment of a public easement leads to significant difficulties in the use of a land plot, then its owner has the right to demand a proportionate payment for it.

State authorities, local government bodies or a public organization that justify the need to introduce an easement carry out an economic assessment of the usefulness of this easement, and the owner of the plot, in turn, economically argues for future or present losses from the restriction of their rights to the natural usefulness of the land plot. In other words, there is a need to assess the market value of the so-called “commensurate payment” for the inconvenience caused to the owner of such a land plot.

A significant difference between private and public easements is the formalization of their rights to one or another type of easement. The rights of persons using a land plot on the basis of a private easement are determined by agreement. The rights of persons using a land plot on the basis of a public easement are determined by law or other regulatory legal act that establishes a public easement.

One of the innovations in the Land Code dated January 1, 2001 is that the easement can be urgent or permanent. That is, a time frame is imposed on the easement, which in turn is a big step in land relations.

The implementation of an easement should be the least burdensome for the land plot in respect of which it is established. At the same time, the owner of a land plot encumbered with a private easement has the right to demand a proportionate payment from the persons in whose interests the easement is established, unless otherwise provided by federal laws.

Easements are subject to state registration in accordance with the Federal Law “On State Registration of Rights to Real Estate and Transactions with It.”

Problems of assessing the market value of land plots, taking into account encumbrances (easements)

To determine the market value of land plots, the following documents exist in the legislative framework of the Russian Federation:

2. Order of the Ministry of Property of the Russian Federation dated 01/01/01 “On approval of methodological recommendations for determining the market value of land plots” (as amended by the order of the Ministry of Property of the Russian Federation dated 01/01/2001, as amended on 01/01/2001).

3. Federal Law of 01/01/2001 “On valuation activities in the Russian Federation” (as amended by Federal Laws of 01/01/2001).

Determining the market value of a land plot is the initial stage of the cost-based approach to evaluating any real estate property. Without it, it is impossible to calculate either the economic interests of the existing property owner or the expectations of the proposed investor. It is the potential of a land plot, determined by its location, market conditions, legal opportunities and resource parameters, that is the decisive argument in favor of making a decision to purchase a particular property.

According to land legislation (Article 66 of the Land Code of the Russian Federation), the market value of land is established in accordance with the Federal Law on Valuation Activities. Land plots and subsoil plots refer to real estate (real estate), the rights to which are subject to state registration. (1)

The market value can be determined for land plots that are formed (or can be formed) from a legal point of view in accordance with the law, that is, they have title documents.

As a rule, when assessing the market value of land plots, taking into account encumbrances (easements), the possibility of using classical approaches to the valuation of land plots is explored (2). Let's consider the possibility of their use:

1. The cost approach to assessing the value of a land plot assumes that a reasonable investor will not pay a higher price for the property than what it would cost to purchase the corresponding building plot and build on it an improvement of similar purpose and quality over a certain period of time. In the case of assessing an encumbered land plot, it is difficult to determine its value at the development stage (based on cost estimates), since in this case, the possibility of using a share of the land plot, taking into account the encumbrance, is not taken into account. Therefore, the use of a cost-based approach seems inappropriate.

2. The use of a comparative approach is possible if there are a sufficient number of analogues on the open, free market for land plots, with the obligatory condition: analogous objects must be selected taking into account encumbrances, all other things being equal. Based on the author’s practical research on the land market and assessments of the market value of rights to land plots in the regions, the following was revealed:

Land plots with properly registered encumbrances were encountered in almost isolated cases: in St. Petersburg and Moscow. It was not possible to select analogue objects for them due to the fact that on the land market (data from real estate agencies in Moscow and St. Petersburg) such information is closed and becomes transparent only at the time of the transaction. The same situation occurred in other regions of the Russian Federation surveyed.

Therefore, the use of a comparative approach, in principle, is possible only from the position of assessing other rights of analogous objects, with subsequent adjustment for the share of easement in the object of assessment. An amendment for the presence of an easement can be introduced only after the allocation of the share of the easement attributable to the land plot being assessed. The share of easement in a land plot can be determined based on the area occupied by the easement (indicated on the plan of the land plot) according to the title document for the land plot being assessed.

The income approach, as noted above, reflects the position of the most likely buyer (investor) interested in acquiring the right to a land plot. Obviously, the potential buyer plans to receive income from the land plot and it is important for him to know how the encumbrance (easement) will affect the amount of this income.

The income approach determines the value of an object by bringing expected future income into an estimate of their value at the present time. This approach combines reasonable calculations of future income and expenses with the investor’s requirements for the final return. The income from any real estate property is expressed in the capitalization rate. Moreover, the lower the capitalization ratio of an object, the higher its market value. As part of the income approach, the following methods are usually used: Land rent capitalization method, Land income residual technique, Intended use method.

To evaluate a land plot with encumbrances, it becomes difficult to determine income, since it is almost impossible to identify the part that will generate income. Therefore, the author proposes to take into account additional risks associated with the conditions of the encumbrance (easement), which will increase the capitalization ratio and bring income from a similar (unencumbered) land plot to the value of the same land plot, taking into account the encumbrance (easement).

conclusions

Based on the above, we can describe the general problems of assessing the market value of rights to land plots, taking into account encumbrances (easements) in the Russian Federation: Underdevelopment of the land market in the Russian Federation.

1. Underdevelopment of the institution of easements in the Russian Federation.

3. Difficulty in assessing the market value of land plots taking into account encumbrances (easements) in the Russian Federation when determining the share of restrictions in the total value of land plots.

4. Difficulties in forming and reflecting in title documents the share of the easement and the level of proportionate payment from persons in whose interests the easement is established.

5. Land plots taking into account encumbrances (easements) are not represented on the Russian land market.

Used Books

1. Article 1-4 of the Federal Law of 01/01/2001 “On state registration of rights to real estate and transactions with it” (as amended by the Federal Laws of 01/01/2001, of 01/01/2001, of 01/01/2001)

2. Order of the Ministry of Property of the Russian Federation dated 01/01/01 “On approval of methodological recommendations for determining the market value of land plots” (as amended by the order of the Ministry of Property of the Russian Federation dated 01/01/2001, as amended on 01/01/2001).

3. Federal Law of 01/01/2001 “On Valuation Activities in the Russian Federation” (as amended by Federal Laws of 01/01/2001).

4. Government Decree No. 000 dated January 1, 2001 “On approval of assessment standards”

5. Order of the Ministry of Property of Russia dated January 1, 2001 “On approval of methodological recommendations for determining the market value of the right to lease land plots”

1

The study states that over the past few years, a revaluation of the cadastral value of land plots has been carried out in almost all constituent entities of the Russian Federation, and the acceptance of all assessment results took place with the help of resolutions of the heads of municipalities. The purpose of the study is to identify the main problems when challenging the cadastral value of land plots. The research is carried out with the intention of using the work materials to conduct round tables with representatives of business in the field of real estate valuation and banking, as well as with students in the relevant field. To test the hypothesis, it is planned to solve the following tasks: analyze the state of the market for commercial land plots in Penza; identify the main problems of reducing or increasing the cadastral value of land; determine the dynamics of prices on the land market; highlight priority areas in this area; project possible solutions to identified problems.

land tax.

price dynamics

state real estate cadastre

revaluation of land plots

challenging the cadastral value

land plot

cadastral value

1. Akimova M.S., Porshakova A.N., Ulitskaya N.Yu., Starostin S.V., Kotelnikov G.A. Investment marketing of integrated residential development of the territory // Economics and Entrepreneurship. . – 2013. No. 12-2. – p.41.

2. Baronin S.A., Menshakov D.I. Development of projects for reconstruction and development of urban areas // News of the South-Western State University. – 2011.  No. 5-2.

3. Baronin S.A. Methodology for the formation and development of territorial markets for affordable housing. Dissertation for the degree of Doctor of Economics. - M., 2005.

4. Baronin S.A., Trofimenko M.G. Modeling of municipal land development in the investment development of complex residential development.Proceedings of the South-Western State University. – 2011  No. 5-2  pp. 284-286.

5. Gerasimova A.A., Tolstykh Yu.O., Savina E.A., Konstantinova Yu.R. Features of revaluation of the cadastral value of land plots in modern conditions. //Modern problems of science and education. – 2014. – No. 2; URL: www..11.2014).

6. Land Code of the Russian Federation dated October 25, 2001 No. 136-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on September 28, 2001) (current edition dated January 1, 2014).

7. Kuzin N.Ya., Goryunova N.M. Models of approaches to mass real estate valuation // Regional architecture and construction. – 2010. – No. 1.

8. Tax Code of the Russian Federation dated July 31, 1998 No. 146-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 16, 1998) (current edition dated January 1, 2014).

9. Decree of the Government of the Russian Federation dated April 8, 2000 No. 316 “On approval of the rules for conducting state cadastral valuation of land.”

10. Federal valuation standard “Determination of the cadastral value of objects (FSO No. 4)”. Approved by Order of the Ministry of Economic Development of Russia N 508 of October 22, 2010.

Over the past few years, there has been a revaluation and subsequent approval of the results of the cadastral value of land plots in all constituent entities of the Russian Federation. In turn, the revision and approval of the cadastral value of land plots has led to a significant increase in land tax collections from owners. Thus, owners may face a number of problems.

For example, the following problem can be cited: the cadastral value, on the one hand, is an assessment category, that is, independent appraisers are involved in determining it, on the other hand, the results of an independent study organized by the land owner show that the land may have a much lower market value cost than according to cadastral registration data. Calculation of the value of land plots and real estate for their purchase into ownership, as well as calculation of land tax and rental payments are calculated on the basis of cadastral value. One of the important problems in assessing the cadastral value of plots is the method of its assessment. It should be noted that the cadastral value assessment is carried out at least once every five years using mass valuation methods, which may not take into account the individual characteristics of the land plot itself and the real estate on it, as well as various encumbrances that are associated with it. Thus, the problem of discrepancy between the cadastral and market values ​​of land plots arises.

Here another problem arises - the cadastral value is approved by a normative act, is mandatory for use and can only be challenged in a special manner. It is challenging the cadastral value of land plots that will help reduce payments for the lease of this plot, also reduce the tax burden and reduce the amount when purchasing a land plot into ownership. All this is quite relevant and important today, during the period of commodity-money relations in the economy.

As for the process of challenging the cadastral value of land plots, there are two ways: administrative and judicial. It should be noted that challenging the cadastral value of land plots in court is carried out through an arbitration court, regardless of the status of the person who applied to the court, as well as the status or quality of the land plot (land plots intended for industrial purposes, land plots used for summer cottages). farms or for individual residential construction). According to the law, there are only two grounds for revising the cadastral value of land plots and buildings on these plots:

Firstly, in case of unreliable information about the land plot that was used in calculating its cadastral value;

Secondly, establishing in relation to the land plot its market value as of the date as of which its cadastral value was established.

All grounds for appealing the cadastral value of land require the provision of the same set of documents for consideration of the application and resolution of disputes; there are differences in the procedural form when considering administrative and judicial procedures.

The most effective way to challenge the cadastral valuation of land plots is to establish in relation to the land plot its market value on the date as of which its cadastral value was established. The owner of a land plot who has become aware of a discrepancy between the market and cadastral value of the land plot has the opportunity to reassess the cost of a single plot of land. If the results differ, you can file a corresponding complaint with Rosreestr or an arbitration court. To appeal the cadastral value of a land plot, the applicant must submit a corresponding report on the market valuation of the land plot and adjacent buildings, and must also present an expert opinion on the compliance of the report on the assessment of the market value of the property being assessed with the requirements of the legislation of the Russian Federation on valuation activities.

However, the assessment of the market value of land plots and adjacent buildings can be influenced by many different factors. These may be political and economic factors, including supply and demand in a given market, location, category of land and the encumbrances associated with it, as well as the presence of various communications.

As for resolving the issue of the appropriate date on which the plaintiff should prove the market value of the land plot when making a request to include it as a cadastral value, one should take into account the peculiarity of the correlation between the market and cadastral value and the use of indicators and data in relation to the object when determining the market value , existing at the same time at which they were used by the appraiser who determined the cadastral value. In turn, the plaintiff, making a claim to bring the cadastral value of the object in line with the market value, must prove the market value as of the same date as of which the cadastral value of real estate has been determined.

Based on the experience of many enterprises, it is possible to identify the most common cases of overestimation of cadastral value:

The permitted use of the land plot is determined correctly, but the specific cadastral value is clearly overestimated;

The market value of the land plot is lower than its cadastral value;

The inflated specific indicator of the cadastral value was determined on the basis of the incorrect permitted use of the land plot;

The permitted use of the land plot is not precisely defined; the specific cadastral value is clearly overestimated.

One of the most effective methods of protecting your rights in relation to land plots and challenging their cadastral value will be to contact the prosecutor's office, as well as the tax office.

In turn, significant problematic issues also arise when challenging the cadastral value of land plots:

There is a problem when providing land tax benefits for a certain group of people;

There is definitely a problem in notifying owners about changes in the cadastral value of land plots;

The problem of the possibility and procedure for challenging the cadastral value of land plots;

The question of the amount of “errors” when calculating land tax in connection with the revaluation of the cadastral value of a land plot;

Carrying out a mass assessment of the cadastral value of land plots blindly.

Often, many land owners are surprised and outraged by new notifications about the payment of property taxes, and this also applies to land tax. All this is associated with an increase in the cadastral value of land, which often does not coincide with their real market value. Owners of such land plots may receive tax orders that will be several times higher than previous payments. There is no denying that all this is a lot of stress for people.

According to the authoritative opinion of experts, the increase in land tax is associated with a mass assessment of the cadastral value of land plots “blindly”. The assessment is carried out without visiting the site, and the data of the State Real Estate Cadastre is not taken into account. There is nothing surprising in carrying out this kind of assessment, provided that the State Real Estate Cadastre displays correct information and additional information about the subject of assessment. According to official information from the Accounts Chamber, as of mid-2014 alone, the data from the Federal Tax Service are only half consistent with the data from the real estate cadastre.

For a more objective assessment of land plots and other property, it is necessary to increase the number of criteria for assessment, and these criteria should be specific to specific regions and for each type of property. So we can give an example of a small set of criteria for a certain type of property - a permanent structure: the material from which the walls are made, the number of floors of the building, the degree of wear and tear and the year of construction of this type of property. In general, it is worth noting that an important role should be played by those factors that, in turn, determine the market value of real estate and directly influence it. But today, such criteria in the vast majority of cases are not taken into account or are not used at all when assessing the cadastral value of land plots or other property.

It is important to note that the tax is determined using the cadastral value and is levied only on land plots. But the land itself in some areas may cost differently, and the cost of construction of various objects may be the same. There are other cases, for example, two identical sites are assessed differently, but they are located in close proximity to each other. Additional information can also be obtained from the BTI, statistical authorities, Rosreestr, and also when using other databases. However, there are no regulations yet that would set out the requirements for the use of the necessary documentation for assessment.

As for the amounts that citizens have to pay if the cadastral value is incorrectly assessed, they can amount to billions of rubles throughout the country. Even if the percentage of incorrectly assessed real estate is small, this amount will still be very large. In turn, taxpayers can challenge the incorrectly assessed cadastral value. For this purpose, commissions have been created in each region of the country to challenge cadastral values ​​in pre-trial proceedings. However, such procedures can be prohibitively expensive for ordinary citizens. Incorrect results of cadastral value assessment can be challenged pre-trial within six months after its approval. If the owner does not have time to contact the commission within this period, then only the court can help here and, as mentioned above, proceedings will take place here in the arbitration court. It is important to note that you can only learn about price changes on your own initiative. All this significantly reduces the chances of appealing to the commission to challenge the cadastral value, and this is fraught with increased costs, as well as the timing of consideration of the claim.

From the above, another, important problem emerges - notification of changes in the cadastral value of owners. One of the tools for solving this problem can be timely information on the tax service website. This can also be solved using information about the cadastral value of your property according to the cadastral number in the State Real Estate Cadastre.

The next problem is auctions, in the form of which a cadastral valuation of land plots and real estate must be carried out. Auctions, for the most part, do not justify themselves. In addition, the auction form does not imply the selection of a contractor based on quality and qualification criteria; the main criterion in this case is the cost of performing the work, and companies that do not have experience working in a given region are allowed to evaluate, which, naturally, is reflected in the results of determining the cost.

When revaluing the cadastral value, market data are used on the value of land plots as of the date of approval of the Resolution of the Government of the Penza Region of November 15, 2013 No. 850-PP “On approval of the results of the state cadastral valuation of lands in settlements of the Penza Region” (January 2012). As part of the study, we conducted a retrospective analysis of the market value of land plots (in the category “land of settlements” in the Penza region). The range of data selection on analogue objects is taken from November 1, 2011. until April 1, 2012 (six-month interval from the date of approval of the results of the cadastral value). The cost for the analyzed period ranges from 2000 rubles/sq.m. up to 6234 rub/sq.m. The analysis used commercial land plots. The highest value was recorded in February 2012, the lowest - in April 2012. This difference is due to the fact that land plots have different locations, areas, and certain differences in purpose (for the construction of garages, retail facilities, etc.).

Rice. 1. Average cost of commercial land plots in the Penza region (per 1 sq.m.)

Rice. 2. Average cost of commercial land plots in the Penza region (per 1 sq.m.)

As a result of the analysis, it was revealed that the cadastral value exceeded the market value within the range of 5-10%.

To summarize, it should be noted that there are many problematic issues when challenging the cadastral value of land plots, and some of them were presented above. But if you approach these problems responsibly, you can get rid of them. Many problems are associated with the regulatory framework, in turn this is reflected in the actions of the appraisers themselves and companies that carry out mass assessments of the cadastral value of land plots and residential real estate. Also, a significant problem is the untimely notification of land owners about changes in cadastral value, which often does not allow them to resolve issues administratively, namely in the commission for challenging the cadastral value.

Reviewers:

Tarakanov O.V., Doctor of Technical Sciences, Professor, Dean of the Faculty of Territory Management, Head of the Department of Real Estate Cadastre and Law, PSUAS, Penza;

Baronin S.A., Doctor of Economics, professor, teacher of the department “Expertise and management of real estate PSUAS, Penza.

Bibliographic link

Uchinina T.V., Strokina K.N., Usanova N.V. PROBLEM ISSUES IN CONTESTING THE CADASTRAL VALUE OF LAND // Modern problems of science and education. – 2014. – No. 6.;
URL: http://science-education.ru/ru/article/view?id=16132 (access date: 02/01/2020). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"