If the problem of cadastral value is formulated in general, then it comes down to a poor-quality assessment of cadastral value. Moreover, the term “poor quality” can be understood as unlikely, inadequate, unreliable, doubtful, controversial. There are many reasons for poor-quality assessments, and all of them are due to a large number of problems in determining and challenging the cadastral value. In this article we will try to formulate and classify them.

On February 21, 2014, in Nizhny Novgorod, at a meeting of the Council of Commissioners for the Protection of the Rights of Entrepreneurs in the Regions of the Volga Federal District, it was stated that at the moment the cadastral value of land most often diverges from the market value, and in some cases several times. The situation is provocative and raises a large number of questions among entrepreneurs (website “Empire Consulting” 02/21/2014).

This situation in our country has persisted for several years, since taxation of land plots began to be carried out according to their cadastral value, or more precisely, when, after the 2008 crisis, the land market in the country stabilized (the market value of land plots stopped growing, and in a number of regions began to decline). And for almost six years now, several tens of thousands of judicial and out-of-court cases challenging the cadastral value of land plots have been considered annually in the country.

In the near future, the situation will become even more aggravated when disputes over the cadastral value of capital construction projects (buildings) will be added to disputes over the cadastral value of land. Moscow entrepreneurs with large commercial real estate properties (which will now be taxed at their cadastral value) are already worried.

The problems of determining and challenging cadastral value can be classified according to various criteria. For example, in terms of content (problems of legislation, problems of assessment methodology, information problems, etc.).

We believe that it is most appropriate to classify the problems of assessing cadastral value according to a functional basis. At the same time, the entire process of determining and challenging the cadastral value is divided into general and specific functions.

General features:

1. preparation of data on valuation objects and on the market;
2. cadastral value modeling;
3. determination of cadastral value;
4. challenging the cadastral value;
5. administration of the entire process of determining and challenging the cadastral value.

Specific functions:

1. assessment of the cadastral value of agricultural land;
2. assessment of industrial land;
3. assessment of capital construction projects, etc.

The relationship between general and specific functions is as follows: to implement each specific function of assessing a real estate property, it is necessary to implement all general functions, i.e., for example, in order to evaluate an agricultural land plot, it is necessary to prepare data on this plot, collect information on transactions with analogue land plots, develop a model of cadastral value, determine the cadastral value, if necessary, accompany the process of challenging it and administer all general assessment functions / plan them, organize activities, coordinate activities for the implementation of functions, take into account and control activities, as well as stimulate staff .

Each general and specific function can be divided into subfunctions.

For example, the specific function of assessing capital construction projects can be divided into separate subfunctions depending on the type of structure: assessment of commercial facilities, assessment of non-commercial facilities, etc.

In turn, each subfunction can be divided into separate tasks. For example, the commercial property valuation subfunction can be divided into retail property valuation, administrative property valuation, office valuation, etc.

Thus, all functions of determining and challenging the cadastral value of real estate can be divided into specific tasks that have their own inherent problems: legislative, methodological, informational and others.

Only by “dealing” with each general and specific function, subfunction and task of the process of determining and challenging the cadastral value, i.e. By comprehensively covering the entire analyzed process, it is possible to identify and develop measures to resolve the problems of determining and challenging the cadastral value of real estate in our country.

In one of our works, based on the above general functions, we proposed creating a state system for determining the cadastral value of real estate. This system accumulates the best foreign experience of developed countries.

In this work, we made an attempt to classify the problems of assessing the cadastral value of real estate according to a functional criterion, but according to its different composition; dividing the entire process of determining and challenging the cadastral value of real estate into three integrated functions:

1. determination of cadastral value;
2. challenging the cadastral value;
3. real estate taxation (including work on calculating tax rates, determining a package of benefits for real estate taxation, procedural operations, for example, sending notifications to taxpayers).

The corresponding problems are grouped below based on these aggregated functions.

Problems of determining the cadastral value of real estate

1.1. Generating information about objects of cadastral value assessment

Currently, the appraiser is obliged to evaluate all objects indicated in the list provided to him by the customer. At the same time, it is not possible to determine the reliable value of the cadastral value of a number of objects, since they cannot be unambiguously identified.

For example, “structure” is indicated as the name without specifying its type (bridge, dam, etc.), there is no information about the area of ​​the property being assessed, the permitted use of the land plot, the length of linear structures, etc.

It is proposed to form a legislative mechanism that:

a) oblige the customer of the state cadastral valuation (hereinafter referred to as the GKO) to provide the appraiser with information for unambiguous identification of the objects of assessment, as well as information on the main pricing factors and transactions with similar objects;

b) will give the appraiser the right not to evaluate those objects from the list that cannot be clearly identified or for which there is no significant pricing information (which can only be obtained from the customer).

1.2. Development of a standard contract for cadastral valuation

The current practice of conducting GKOs shows that the terms of contracts for GKOs, on the one hand, allow unscrupulous and incompetent appraisers to win the relevant competitions, and on the other, do not provide for the customer’s responsibility for violating the terms of the contract (for example, information was not provided or was not provided on time) .

It is proposed to formulate the essential terms of a standard contract for state bonds (standard layout). Such conditions, first of all, should be aimed at:

a) selection of an “adequate” contractor, for example: establishing the minimum possible period for completing cadastral valuation work, establishing a requirement for valuation organizations to have on staff at least three appraisers for whom this place of work is the main one (this will make it difficult for “random” people to enter the appraisal work market companies” for which this type of activity is not the main one and which are not interested in the fate of the industry), requirements for special software and other conditions;

b) establishing the customer’s responsibility for violation of the terms of the contract (for example, information was not provided within the established time frame);

c) establishing requirements for initial information on the objects of assessment (their list must be posted before the competition; after the conclusion of the contract, the appraiser has the right to further request clarifications on the list; clarifications are accepted until a certain date, after which the appraiser has the right not to evaluate those objects that cannot be identified or which lack significant pricing information).

1.3. Price dumping for appraisal services to determine cadastral value

“Preparation of a report on the assessment of a land plot of up to 10 hectares from an independent appraiser with an on-site visit will cost 150-200 thousand rubles; the examination of the report in a self-regulatory organization necessary for a judicial challenge is another 50-100 thousand rubles. And within the framework of a government order, work on the same plot of land costs pennies, hundreds of times cheaper” (Vasily Kim, president of the company “Kim and Partners”, website prodazhacen.livejournal.com, 04/15/2014).

Dumping of prices for appraisal services is carried out by fraudsters who, for “small” money under government orders, make a deliberately unreliable (inflated) assessment, which they then themselves (already at the request of the owner-taxpayers), but for “big” money, dispute by preparing reports on assessment of the market value of the same land plots, but the value is significantly underestimated.

Problem lies in the fact that often the winners in competitions for the implementation of appraisal activities are the subjects of appraisal activities who offer to carry out appraisal services for a fee much lower than the cost of these works, and sometimes for 1 ruble or even 0 rubles. And the heads of the competition commissions for public procurement declare them winners and conclude government contracts with them. Although they are well aware that these are fraudulent appraisers who then extort money from taxpayers - the owners of these appraisal objects for understating the value of the objects in their interests. And these fraudulent appraisers thrive on these crimes.

This is what Vadim Smolyakov, deputy head of the federal property assessment department of the Federal Property Management Agency, said in his interview with the magazine “Valuation Activities”: “Based on the practice of placing orders for the provision of valuation services, the winners are often the participants who offered a lower price for their services, but do not have the necessary experience conducting an assessment of federal property and relevant qualifications. As a result, the quality of services provided by these organizations is low, and the assessment reports submitted do not comply with the requirements of the legislation on assessment activities. Such results arise due to the fact that when evaluating participants’ applications, maximum significance is assigned to the “price” criterion, and the significance of the remaining criteria is determined according to the residual principle.”

Offered:

1. The National Council for Valuation Activities should develop and approve, in accordance with the established procedure, minimum tariffs when placing orders for the provision of services for the assessment of federal property, ensuring the obligatory refusal of the state customer to consider applications from participants in the placement of state orders containing unreasonably low price offers (dumping) (this proposal was formulated by the Federal Property Management Agency) ;
2. Make appropriate changes to Federal Law No. 44 on the contract system in the field of public procurement;
3. The National Council for Valuation Activities, together with leading professional valuation sites, organize the analysis, identification and publication of cases of dumping in the valuation services market, compile and publish a list of appraisers who dump;
4. The main weight when choosing an appraiser in accordance with Federal Law No. 44 on the contract value of government procurement should be given to the criterion of the quality of preparation of appraisal reports.

It is also proposed to create under Rosreestr a system of state assessment of cadastral value, within the framework of which an institute of accredited appraisers will be formed with approved regional tariffs for services for determining the cadastral value of real estate, and also - which will provide appraisers with reliable initial information about the objects of assessment and on transactions with objects - analogues.

It is also proposed to publish the assessment report on the Internet before approval of the cadastral value in the region (at several addresses: on the website of the regional administration, on the website of the self-regulatory organization in which the appraiser is a member, on the website of Rosreestr), and then the assessment procedure for a specific area can be analyzed interested parties: taxpayer owners, the relevant self-regulatory organization, regional administration, regional commission for challenging the cadastral value.

To ensure the possibility of a broad examination of reports on the assessment of the cadastral value of real estate, Rosreestr needs to publish in large quantities, and also place on the Internet all the methods for determining the cadastral value of various types of land plots and various types of capital construction projects (based on the experience of developed foreign countries).

1.4. Closedness of reports on determining cadastral value

Due to the fact that reports on determining the cadastral value of real estate (land plots and capital construction projects) are not published, owner-taxpayers do not know the results of the assessment, i.e. they do not know the level of cadastral value of their property on which they pay tax until the assessment results are approved and only then published. In this regard, if the owner-taxpayer does not agree with the cadastral value of his property and wants to challenge it, then he does not have the opportunity to do this before the taxation of the property. Moreover, the time required to challenge the cadastral value, first in an out-of-court format, and then, if necessary, in a judicial format, is very long. And throughout this period, he must pay tax on his property at the previous cadastral value, until he challenges it. And even if he manages to challenge the assessment, no one will return the tax paid on the unreliable cadastral value to him.

1.5. Deadlines for revaluation of the cadastral value of real estate

This problem is more relevant to taxpayer owners, since frequent annual revaluation of the cadastral value does not allow it to be fully contested.

The regional administration is interested in delaying the process of challenging the cadastral value of real estate. The courts often “listen” to her interests. In this regard, while the owner is challenging the cadastral value approved by the regional administration a year ago, the same regional administration approves the revaluation of the cadastral value of the new year.

And the owner-taxpayer is forced to begin legal proceedings based on the new inadequate cadastral value of his property.

Thus, he cannot challenge the inadequate cadastral value of his property and is forced to pay an unfair property tax.

It is proposed to administratively expedite the consideration in court and the adoption of decisions on claims challenging the cadastral value of real estate: no more than three months from the date of filing the claims.

Also, administratively, expedite the consideration of applications from taxpayer owners in regional commissions for the consideration of disputes about the results of determining the cadastral value: no more than 15 days.

1.6. Identification of the property (legal aspect)

How to identify the subject of assessment if the land plot and the building located on it have different owners? From whom should we take a single property tax?

It is proposed to collect taxes from both owners separately until there is a single owner of the property being assessed: from one - from the cadastral value of the land plot, from the other - from the cadastral value of the building.

1.7. Deliberate overestimation or underestimation of the cadastral value of real estate

There are often cases of overestimation or underestimation of the cadastral value of real estate, due to the “pressure” exerted by the customer of the assessment on the appraiser.

Offered increase their responsibility: remove customers from their positions, deprive appraisers of membership in a self-regulatory organization (without the right to transfer to another self-regulatory organization).

It is also proposed to legislatively secure the status of the customer of cadastral valuation for Rosreestr, since the regional administration and municipalities are interested parties in one or another level of cadastral value of real estate.

1.8. Development of competitive requirements for appraisers involved in determining the cadastral value of real estate

Different regional administrations formulate different sets of requirements for real estate cadastral value appraisers. Often these requirements conflict with competition laws.

Offered:

1. Develop unified criteria for evaluating applications for participation in a competition for cadastral valuation, a unified set of requirements for competition documentation and for appraisers of the cadastral value of real estate, which would comply with Federal Law-135 of July 29, 1998. “On valuation activities in the Russian Federation” and Federal Law-44 dated 04/05/2013. “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”
2. Develop a model of a standard contract for determining the cadastral value.

1.9. Improving the quality of reports on determining the cadastral value of real estate

It is known that the quality of cadastral value of real estate is low. There are many reasons for this situation. This includes the low qualifications of appraisers, the lack of reliable information about the object of appraisal and transactions with similar objects, and the “pressure” on appraisers from the heads of regional administrations (customers) who are interested in either overestimating (in most cases) or understating the level of cadastral value in their regions, and other reasons.

Offered:

1. Before approving the cadastral value of real estate, place reports on determining the cadastral value of real estate on at least three websites:

• on the website of a self-regulatory organization of appraisers, which conducts an examination of the report on the assessment of the cadastral value of real estate (before the examination);
• on the Rosreestr website - in the data fund of the state assessment of cadastral value; and on the website of the regional administration (this proposal passed the first reading in the State Duma of the Russian Federation on March 13, 2014);

2. Introduce mandatory notification to the taxpayer of the intention to assess the cadastral value of his property (this proposal passed the first reading in the State Duma of the Russian Federation on March 13, 2014);

3. Introduce mandatory certification by Rosreestr of appraisers who determine the cadastral value of real estate;

4. Introduce mandatory advanced training (once every 3 years) for appraisers who determine the cadastral value of real estate;

5. Rosreestr to introduce mandatory approval of training programs for training appraisers who determine the cadastral value of real estate, as well as to introduce control over the quality of training in these programs in the country’s universities;

6. Create an Institute for State Cadastral Valuation under Rosreestr, which would implement the following functions:

a) development of a methodology for mass assessment in the Russian Federation;

b) development and improvement of individual methods for identifying certain types of real estate (land and buildings for various purposes);

c) the formation of an information infrastructure in the field of determining cadastral value in the Russian Federation (professional websites, magazines, seminars, training and advanced training of appraisers, etc.);

d) development of market standards and methods for determining amendments for calculating the cadastral value of real estate;

e) conducting an examination of reports to determine the cadastral value of federal real estate;

f) other functions in the field of identification, contestation and taxation of real estate;

7. Create in the Russian Federation, on the basis of Rosreestr, a state system for determining the cadastral value of real estate (see articles by V. Grigoriev on this matter).

1.10. Registration and accounting problem

Problem lies in the fact that the objects of assessment (they are also objects of taxation) are described according to two different legislative acts: the Federal Law “On State Registration of Rights to Real Estate Objects and Transactions with It” and the Federal Law “On the State Real Estate Cadastre”. In this regard, there is a confusion of accounting data for the same taxation objects (valuation objects).

This confusion complicates the work of forming the state real estate cadastre and does not allow the appraiser to obtain reliable information about the objects to determine their cadastral value. This significantly reduces the quality of the assessment.

Offered:

1. Adopt a resolution of the Government of the Russian Federation, which would establish provisions for the description of a single real estate object (land + building) as an object of taxation (as well as an object of cadastral value assessment);
2. Adopt a resolution of the Government of the Russian Federation on the creation, on the basis of Rosreestr, of a state system for determining the cadastral value of real estate, which could solve many problems of its determination and contestation (the concept of such a system is being developed at the Financial University under the Government of the Russian Federation).

1.11. Information deficit in assessing the cadastral value of real estate

Problem The problem is that the appraiser, who determines the cadastral value of real estate, lacks many types of information about the objects of valuation and about transactions with them on the market.

Mass assessment, i.e. assessment for tax purposes is based on an analysis of the market value of real estate. But the actual data about it in the country is hidden, the actual market data on transactions with real estate are not available in the open press. Appraisers primarily use offer prices.

Thus, the main group of information on transactions with real estate (both land and buildings), which should be used to determine the cadastral value of real estate, is missing in the country. Under these conditions, it is impossible to obtain a high-quality reliable assessment.

It is proposed to adopt a resolution of the Government of the Russian Federation on registration, accounting and analysis of transactions with real estate in the Russian Federation, which would set out provisions for information support for the process of determining the cadastral value of real estate, including registration, accounting, monitoring, analysis of transactions in the real estate market, modeling and assessment of the cadastral value of real estate. These provisions could be implemented as part of the creation of a state cadastral valuation system in the Russian Federation.

1.12. Development of software for calculating the cadastral value of various types of valuation objects

Problem consists in developing computer programs necessary to calculate the cadastral value of various types of valuation objects.

Currently, several programs have been created that are used in practice by some appraisal organizations to determine cadastral value. These are software products:

• SPO FSUE FCC "Earth" (Moscow);
• LLC "Group of Integrated Solutions" (Nizhny Novgorod);
• IOC "Center for Management Assessment and Consulting" (Moscow).

However, these software products require improvement. In addition, most types of assessment objects are not covered by them. In particular, various types of capital construction projects and certain types of land are assessed manually, which significantly complicates and increases the cost of assessing real estate objects and lengthens the time required to complete the work.

It is proposed to create an Institute for State Cadastral Valuation under Rosreestr, which, along with other functions, would generalize and improve existing software products, as well as develop new computer programs for determining the cadastral value of various types of valuation objects.

Finally

This article did not discuss all the problems of determining cadastral value, but a number of the main ones. In further research, it is necessary to pay attention to the problems of challenging the cadastral value, which are also awaiting resolution. We hope for a critical analysis of the proposals presented in this article by experts.

Literature

1. Organization of real estate assessment and taxation. In 2 vols. / Transl. from English Under the general editorship. K. Eckert. - M.: ROO, Academy of Assessment. Star-Inter, 1997.
2. Forensic cadastral examination / Ed. A.F. Volynsky, V.A. Prorvich. - M.: Economics, 2013.
3. Nikonova I.A. Project analysis and project financing. - M.: Alpina Publisher, 2912.
4. Bogatyrev S.Yu. Principles of justice in economics. Vladimir Putin’s website, 01/12/2012, www.putin2012.ru/suggestion/6742
5. Materials from the website “Empire of Assessment”, imperia-a.ru

Volovich N.V.,
LLC "Institute of Property Assessment"
and financial activities", Tomsk

Western methods are increasingly inclined to believe that the assessment of developed land plots can and should be carried out using both classical methods (comparative, cost and income) and the residual method, which together should give consistent results. However, if the need for joint use of such approaches is caused by a small amount of information on real transactions with development sites, then the opportunity is associated with the consideration of land plots at different stages of their urban development - from use as agricultural or forestry land to full readiness for development.

The use of two methods for the purpose of assessing a developed land plot requires accurate information on all possible costs for its urban development, as well as knowledge of the state of the land and financial markets (capitalization rates and opportunities for obtaining loans). At the same time, the influence of state (especially municipal) regulation measures in the form of mandatory requirements when agreeing on the type and intensity of use of a land plot turns out to be decisive.

Let's consider the Western scheme for assessing a land plot depending on two levels (RB, BL) of its urban development.

I. Assessment of occupied land for possible development (RB).

Answers the question of how much a plot for future development costs.

II. Valuation of a plot of land ready for development (BL)

The answer to the question of how much a plot can be sold for if it is brought to the point of readiness for construction.

Calculation of the cost of a land plot for future development can be represented by the following scheme:

RB = (BL-K) * (1-S) / (1+ p) *n

RB = acquisition cost of a possible development site
BL = cost of a plot fully prepared for development
K = costs of preparing the site for development, which means taking into account the following costs:

• Cleaning from pollution;
• Costs for urban planning and expertise;
• Cost of external and internal connections to engineering and transport infrastructure
• Environmental requirements, incl. acquisition of lands for landscaping;
• Expenditures on mandatory social infrastructure;
• Topographic and geodetic works;
• Transaction costs (for execution and registration of the contract);
• Current and unforeseen expenses.

S = Lost area from public land acquisition - streets, landscaping, social infrastructure.
p = interest on investment.
n = time to prepare the site for development, including the risks of not completing the development on time.

In the near future, this approach will need to be concretized for the assessment of built-up and built-up land plots in Russia, because this is required by current legislation. This is directly stated in paragraph 1 of Article 30 of the Land Code of the Russian Federation “Procedure for the provision of land plots for construction from lands in state or municipal ownership.”

The application of this approach has significant obstacles in modern conditions.

• The state acts in two persons - as the owner of the land plot and as an institution of power. As a result, there are virtually no differences between land tax and rent, fiscal and rent payments. The practice of establishing weakly economically justified payments for land allows private land users to generally challenge their legality.
• The state itself (including local government), despite its monopoly role, is not an effective owner throughout the world, because his task in the field of land relations is not related to obtaining maximum financial benefits from the use of his rights. However, in Russia, the state allows individuals to steal their assets, which makes this type of business the most profitable. This, in turn, distorts all the conditions for the formation of the land market.
• At the same time, land in the cultural and historical sense has a different semantic content in Russia, and the concept of a land plot is considered as a part of the land surface separately from its development. At the same time, the Western understanding of a land plot does not consider it separately from improvements.
• The lack of experience in conducting land policy in market conditions makes the prospects for the further development of land and property relations uncertain. This is also confirmed by the multivariate nature of the land payment systems proposed by the Russian Land Code.

Due to the above reasons, the current use of the classical definition of market value and methods for assessing it for land plots is not realistic. These problems, for the most part, force appraisers to completely abandon the assessment of land plots under existing buildings by considering them as part of a single property, which significantly impairs the quality of the assessment. This is well demonstrated by the political discussion that has unfolded at the initiative of the Russian Union of Industrialists and Entrepreneurs about the abolition of the redemption price for the owners of buildings and structures located on them to obtain ownership of land plots. And although incorrect arguments are given, the very question of the possibility of an objective separate assessment of land plots and real estate located on them has moved to a practical level. Because of this discussion alone, appraisers must develop a unified position, despite the desire to postpone the answer until the land market has taken classical forms.

In practical terms, the solution to this issue is most in demand within the framework of work on cadastral valuation of land plots, i.e. for tax purposes. The Ministry of Property of the Russian Federation and Roszemkadastr pursue a policy of focusing on the use of methodological recommendations for assessing market value.

I will try to highlight a possible approach to assessing land plots of large industrial enterprises.

Object of assessment: land plots of the Achinsk Alumina Refinery (Location Krasnoyarsk Territory, Achinsk, Achinsky District).

Purpose of the assessment: cadastral value of land plots, i.e. value determined for tax purposes.

Proposed assessment approach- expensive.

Using the income and comparative approach is not possible, nor is the residual technique for land.

Firstly, the RusAl company (produces 75% of Russian primary aluminum and 10% of global production) is not open; transfer prices are used, including tolling.

Secondly, the uniqueness of the plant, including in terms of the occupied area - more than 1000 hectares, does not allow the use of sales prices for similar areas.

Thirdly, the Achinsk Alumina Refinery was built in the 60s, i.e. great depreciation of funds.

Description of the valuation object

Established payments for land

The land tax rate for 2003 for an industrial site in Achinsk is 5.26 rubles per sq. m. meter in accordance with the price zoning of the city. The rental rate established in the city for industrial use is 2 times the land tax rate. The rental rate for all other land plots (technological and sanitary protection zones) is 7.96 rubles. per sq. meter and is the average land tax rate for the city.

The Mazul lime mine is located on the territory of the Achinsk region and belongs to the category of industrial and other special purpose lands. The tax rate in accordance with the Law of the Russian Federation “On Payment for Land” is 0.259 rubles. per sq. meter. The rental rate for non-ferrous metallurgy enterprises in the district is established by a decision of the local government and is 20 times the land tax rate, i.e. 5.12 rub. per sq. meter.

The multiplicity of land tax established in the Krasnoyarsk Territory for the purchase of a land plot by the owners of buildings, structures and structures located on them has been equal to 8 since December 2003. Before this, a 3-fold coefficient was applied, in accordance with which a land plot of an industrial site was purchased in 2002 - 87.6 thousand rubles. per ha

There is no possibility of purchasing other land plots due to restrictions under federal law. The lease agreement for the sanitary protection zone is void due to the absence of the site itself.

Evaluation method

The cadastral value of a land plot is determined as the sum of the costs of forming the land plot and the costs of connecting it to engineering and transport infrastructure facilities and other activities in accordance with the permitted type of its use.

Calculation of costs for the formation of land plots

The formation of the land plot of the alumina refinery itself was carried out in the period from 1959 to 1961, and the Mazul mine - in 1961-1962. The construction period for the plant is 10 years, for the mine - 4 years.

In total, 2070 hectares were allocated directly for the construction of the AGC, including at least 60% of arable land from the agricultural lands of the collective farm of the 20th Party Congress.

1,180 hectares were allocated for the construction of the Mazulsky mine, of which 415 hectares (35.2%) were farmland.

Thus, the approximate ratio between currently occupied and all allocated areas is:

• for AGK plots (2070 hectares were allocated - now 980 hectares) - 47.3% (excluding the Sanitary Protection Zone),
• for sections of the Mazulsky mine (now 610 hectares instead of 1180) - 51.7%.

Similar land plots currently, if withdrawn, would require payment of the cost of transferring agricultural land for industrial construction (the cost of new development of similar lands) in accordance with 77 Decree of the Government of the Russian Federation of 1992 (current version). In accordance with this resolution, the cost of transferring arable land of similar quality is 314 thousand rubles. per hectare, and for others - 116 thousand rubles per hectare. For temporary seizure, a cost indicator of 50% of similar plots is used for seizure for permanent use. In this case, the temporary withdrawal is the areas provided for the construction of the AGC and the mine, but currently not in use. At the same time, in the calculation the proportion between agricultural and other lands is maintained.

Total: the cost of new land development is:

• For areas occupied directly by the AGK it is equal to 358,070 thousand rubles (based on 980 hectares of occupied territory without a sanitary protection zone), i.e. 36.6 rub. per sq. meter.
• For areas occupied by the mine - 166,198 thousand rubles. (based on 610 hectares). or 26.9 rub. per sq. meter.

However, this territory was used for development for 10 and 4 years, respectively, which makes investments in these assets not only risky, but also requiring the diversion of funds for a long period of time. All this significantly increases the cost of these investments over time. In the assessment performed, the time value of money is taken at the rate of 14% per annum. At 14% per annum, this amounts to a 3.707-fold increase in the cost of investments with a construction period of the AGK site of 10 years and in the end it gives 135.7 rubles. per sq. meter.

The mine took 4 years to develop - the price increased by 1.4815. Those. present value per sq. meter of mine land - 39.5. This constitutes the minimum cadastral value of the land plot. With the planned land tax rate of 1.5% of the cadastral value of the land plot, it will be 0.6 rubles. per sq. meter, which is 2.3 times more than the current land tax rate for the district's lands.

Estimating the costs of meeting environmental requirements

The functioning of the AGC required the arrangement of a forest protection zone. According to the project, its area was 493 hectares. The costs of developing such a zone, without taking into account the costs of acquiring a land plot, would currently be equal to 45 rubles per sq. m. meter (the cost of purchasing planting material, taking into account high-density planting). Thus, in general, the cost of developing such a zone would currently be 62 rubles per square meter. meter (17 rubles per square meter of the land plot itself - 11.6 rubles per square meter with accumulation of the amount for 3 years at a rate of 14% per annum) or 306.6 million rubles based on 493 hectares of the required protective zone.

This makes an industrial site measuring 980 hectares more expensive by 31.3 rubles per sq. m. meter of land used.

Calculation of the cost of connecting the AGK production site to independent power supply facilities.

OJSC Achinsk Alumina Refinery has a thermal power plant that supplies the plant with heat and a significant portion of electricity. The direct supplier is Nazarovskaya GRES, connected to the AGK LEP 110 thermal power plant with a length of 30 km . According to the aggregated indicators of the cost of constructing power plants and electrical networks, approved by RAO UES of Russia in 2002, the cost of constructing power plants (GRES) in 2001 is at least 470 US dollars (taking into account the link to local conditions and the installation of nitrogen and desulfurization) per kW. The cost of the main source of power supply based on the actual maximum load of the Nazarovo State District Power Plant for OJSC AGK was in 2002. RUB 940,525 thousand

The construction of a power transmission line costs 30 thousand US dollars per km, i.e. taking into account the actual length of 27.5 million rubles.

Thus, the total cost of connecting the AGK to the necessary additional source of power supply is 940,552.5 thousand rubles, or per square meter. meter of area occupied by the AGC (980 hectares) - 96 rubles.

As a result, the cost of the AGK industrial site with the necessary technological zones, taking into account the cost of developing new lands when they are withdrawn for construction, the need to develop a sanitary protection zone and connect to an additional source of power supply, is 263 rubles. per sq. meter.

Taking into account the 1.5% land tax rate from the assessed cadastral value of the land plot, this tax base is 75% of the current land tax rate for the production base of 5.26 rubles. per sq. meter and 50% of the average land tax rate applied to tax the technological zone.

However, this cadastral value is 30 times higher than the redemption price of land plots of the production base, for which transactions were made in 2002, and more than 6 times higher than the currently valid redemption rate for this urban planning zone. It should be taken into account that this calculation did not take into account a number of other necessary connections to the engineering and transport infrastructure, the costs of additional purification of air, water and soil contaminated as a result of the activities of the AGK, as well as the necessary costs of social infrastructure for the families of plant workers. Calculations show that the use of Western technologies for assessing industrial sites will approximately double the cadastral value of the lands occupied by AGCs. As a result, we will have cadastral value of a land plot of about 20 euros per sq. m. meter, which corresponds to the minimum market value of industrial land in Germany.

This happened, for example, in the European TeGoVa standards, which all colleagues could become familiar with thanks to the translation of these ROO standards released this year. In Russian practice, as a rule, only the residue technique is used for land, the reliability of the results of which is quite difficult to verify due to its use, as a rule, to evaluate areas under buildings and structures with great physical wear and tear, which is unacceptable.

For example, that the total amount for redemption in Russia is 100 billion dollars (in reality it is about 10 times less) or the given examples that the established redemption amounts exceed the market value of land plots not only in Russia, but also in developed countries for industrial use.

In order to simplify the presentation of the material, some of the data has been slightly adjusted, which does not change either the approach to the assessment or the actual final values.

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Introduction

Land assessment, being an integral part of the land cadastre, acts at the same time as part of the overall assessment of natural resources. A radical restructuring of all sectors of the national economy, the transfer of the economy to market relations, the introduction of private ownership of land and other means of production determine a qualitative change in the approaches to the assessment of land, natural resources, human economic activity and society as a whole.

The successful solution of many problems, general and on-farm, is impossible without an in-depth study of the quality of the land and its competent assessment. When solving the problem of land valuation, it is important to establish the real object and subject of study.

When assessing land, one should take into account its functioning in social production and proceed primarily from the requirements of agricultural production, where it plays a more active role, acting as the main means of production, and in other sectors of the national economy - as a general means. Consequently, in a broad sense, as an object of assessment, land acts as a universal means of production and as the main means of production in agriculture. The assessment should characterize the good quality and value of the land when used in agriculture, which essentially includes the entire complex of natural production conditions and in this sense the land is characterized by soil cover, the quality of which is expressed by fertility and location.

In the process of land assessment work, preparatory work is carried out, the task of which is to identify the presence and determine the quality of survey materials, the content and significance of previously carried out work on natural and agricultural zoning, agro-industrial grouping of soils, land classification; grading of soils and economic assessment of lands, the possibility of their use when carrying out assessment work. Then the initial information necessary for assessing the land is collected, systematized, analyzed and clarified. In this regard, preparatory work is divided into office work and field surveys. An important condition for an objective assessment of land is careful consideration of natural and economic factors. The influence of natural conditions on agricultural productivity can be determined in relatively small areas with approximately the same climatic, soil, economic and organizational conditions. This is due to the fact that the territory of the Russian Federation has a large extent, both from west to east and from north to south, and various characteristics of land quality, which have large differences in warm moisture supply, types of relief, soil cover, degree of land development and their use . Natural and economic conditions also vary within the territories of republics, territories and regions. In accordance with this, in order to more objectively take into account differences in natural and economic conditions, it is necessary to carry out natural and agricultural zoning of the territory, which is a system of dividing the country’s territory into departments, taking into account natural changes in natural conditions, as well as the peculiarities of land use in the national economy. The productivity of agricultural production is largely determined by soil and climatic conditions and therefore the most advanced form of accounting for climate and soil cover is to:

natural and climatic zoning of the territory;

natural-agricultural agro-soil zoning.

When carrying out land assessment work, there is a need, along with natural and climatic conditions, to take into account the economic indicators of land use. For this purpose, natural-economic or land-assessment zoning is carried out. Land-assessment zoning of a republic, territory, region provides for the allocation of territories that are relatively homogeneous in terms of agroclimatic, geomorphological, soil and reclamation conditions, which directly affect the specialization and level of production intensity. Therefore, the land assessment area is a part of the territory of the republic, territory, region, which is characterized by relative uniformity of soil-climatic, geomorphological, natural-technological, soil-reclamation conditions that affect the level of agricultural production and the relative value of the land.

The boundaries of land assessment districts, if possible, are linked to the boundaries of administrative districts and, in extreme cases, to the boundaries of land use of agricultural enterprises. The minimum number of farms in the land assessment area must be at least 30, which is determined by the requirements for statistical processing of information. Thus, natural-economic zoning involves the allocation of land assessment areas characterized by practical climate uniformity, relatively uniform soil cover and approximately the same economic conditions for farming.

Chapter 1.Analytical literature review

1.1 Basic provisions of land assessment work

The problem of rational and efficient use of land resources is directly related to the creation and maintenance of the land cadastre. Particular importance in the development of the land cadastre is attached to carrying out land assessment work on land assessment (soil assessment and economic assessment of land). To successfully solve the problem of land valuation, it is important to justify the methods of its implementation from a scientific point of view.

The methodological principles of land assessment, which make it possible to establish its object, subject and criteria, are based primarily on an understanding of the characteristics of land as a means of production. The main feature of the land is its inherent property of fertility, as a result of which land plots have stable qualitative heterogeneity. At its core, soil fertility is the ability of the earth to satisfy the needs of plants for essential nutrients and moisture. It is precisely the property of fertility that makes land fundamentally different from all other means of production.

Modern science distinguishes mainly two types of fertility - natural (natural) and economic (effective). Along with those mentioned, other terms are also widely used: artificial, potential, actual, absolute and relative fertility. However, these terms serve to characterize and clarify the two main types of fertility - natural and economic, explain their origin, methods of expression, degree of use, etc.

Natural fertility is created in its original form by nature itself, through a long soil-forming process that occurs under certain climatic conditions. It is determined by the physical, chemical and biological properties of the soil, its ability to satisfy the needs of plants.

On lands involved in the agricultural process, natural fertility undergoes changes, since human labor becomes an important factor in soil formation along with natural conditions. Additional soil fertility created by human activity appears in the form of artificial fertility, which merges with the original properties of the soil and becomes natural fertility for each given period . This single fertility of cultivated lands must be considered as the natural, potential, productive capacity of the land, i.e., as potential fertility. For each period, it is characterized by the potential reserves of nutritional reserves in the soil, the content of humus and its composition, and the characteristics of thermal, salt and other soil regimes. Determining and comparing these indicators gives an idea of ​​the natural potential soil fertility.

In the process of human use of the potential fishing capabilities, nutrients on which the productivity of cultivated crops depends, its natural fertility acquires new content and is manifested in a certain amount of use values ​​(agricultural products). Thus, economic (effective) fertility arises, which is the result of human economic activity, a product of the development of social productive force and is realized only in the production process. The level of economic fertility indicates certain human capabilities in realizing the natural potential soil fertility in a given period. From this position it follows that economic fertility is actually existing (real) fertility that most fully characterizes modern agricultural productivity.

To scientifically substantiate the solution of methodological issues of land valuation in the land cadastre system, it is necessary to comprehensively determine the level of fertility, which, from the point of view of the ways of its manifestation, appears in the form of absolute and relative. Absolute fertility is characterized by productivity (production output) per unit of land area. It reflects the degree of use of potential and the level of actual fertility. The size of the resulting product is closely related to the intensification of production.

Relative fertility is of particular importance in determining the level of fertility. The exact parameters of its characteristics and content are of great importance in resolving the main issues of land assessment methodology, that is, the justification of the subject and criteria for land assessment when carrying out land assessment work. Relative fertility is characterized by the amount of production obtained per unit of cost invested in land of different quality. It follows from this that relative (comparative) fertility is determined by the productivity of equal costs (the amount of output per unit of cost) invested in land of different potential fertility.

Understanding the essence of soil fertility and the forms of its manifestation allows us to determine the place and significance of soil grading and economic assessment of land in the system of land appraisal work. As can be seen from the presented characteristics of the main types of soil fertility, the natural properties of the land are the primary basis, the basis on which economic factors of production are superimposed. Consequently, the economic assessment of land in the system of land assessment works is based on the results of the preceding stage - the qualitative assessment (grading) of soils.

Modern science and practice of maintaining a land cadastre consider soil grading and economic valuation of land as processes closely related by common goals. They are based on unified land use registration data, quantitative and qualitative land records, soil research materials and sources of statistical information on the production indicators of the use of the assessed lands. Thus, soil grading and economic assessment of land are a single process for determining the productive capacity of land, since the natural and acquired properties of soils, technological features and location of land, and production intensity simultaneously and interconnectedly affect the productivity of agricultural labor.

In accordance with the regulations on the procedure for conducting land assessment, land assessment work includes: preparatory work for collecting information, land assessment zoning of the territory, qualitative assessment (grading) of soils and economic assessment of lands.

Since soil grading and economic valuation of land represent a single continuous land valuation process, some types of work (preparatory work, land valuation zoning) have a certain relationship to soil grading and economic valuation of land.

1.2 Concept, content and criteria for soil grading

Soil grading is a comparative assessment of their quality in terms of fertility at a certain level of development of agricultural culture. V.V. made a great contribution to the theoretical development of soil grading issues. Dokuchaev. When assessing soils, V.V. Dokuchaev clearly distinguished two sides of the problem, which were significantly different from each other. He believed that in the beginning one should evaluate the soil as a natural historical body, regardless of man’s attitude towards it and the conditions of time, that is, examine the composition of the soil, its physical properties, its relationship to the subsoil, and only after that determine the comparative merit of the soil. This last circumstance, emphasized V.V. Dokuchaev, gives the study of soils as natural bodies special value and forces the assessment of lands to be based on the results of such studies. It is important to note that, when developing his natural history experience of soil knowledge, V.V. Dokuchaev based the assessment on the natural properties and characteristics of soils, and used crop yields only to confirm the correctness of the relationships he established between individual soil groups. Consequently, grading as a comparative assessment of soils is based on objective signs and properties that are of key importance for the development and growth of agricultural crops.

Developing the theoretical principles of V.V. Dokuchaev that the natural legal capacity of soils is the most important factor in the value of land, Academician S.S. Sobolev defines soil grading as a specialized classification of soils according to their productivity, built on the objective characteristics of the soils themselves, the most important for the growth of agricultural crops and correlating with the average long-term yield. It takes the soil variety as its primary taxonomic unit. Soil assessment is a logical continuation of comprehensive land surveys and precedes their economic assessment.

Considering in a methodological plan the grading of soils and the economic assessment of lands as a single process of land assessment work, one should at the same time clearly distinguish between the goals and objectives of these components of the cadastre. The difference between the tasks of soil grading and the economic assessment of land follows primarily from the concept of soil as a natural historical body and the concept of land as the main means of production in agriculture. In accordance with these concepts, soil grading studies and evaluates soil as a natural (natural historical) body with all its characteristic features and agricultural production features. Consequently, soil grading is a qualitative assessment of them based on the most important properties and characteristics that determine the natural fertility of the soil. The primary object of soil grading is soil varieties or their groups, homogeneous in quality, technological properties, processing conditions, etc. The subject of grading is the natural consumer properties of the soil or the soil itself with its inherent objective natural properties and agricultural production characteristics.

The task of soil grading is to identify lands that are most favorable for the cultivation of certain agricultural crops, i.e., to assess the agronomic quality of soils. Based on these provisions, the criteria for grading soils are their natural diagnostic characteristics and characteristics acquired in the process of long-term cultivation, directly related to the yield of main grains, industrial and other crops, and when grading forage lands - to the productivity of hayfields and pastures.

When carrying out soil grading, the correct choice of diagnostic features (criteria) is important. Only under this condition is the necessary objectivity of the valuation results achieved. As is known, soil quality depends on morphological, genetic, chemical and physical properties. The most important of these diagnostic features are: the thickness of the humus horizon, the percentage of humus in the soil, the gross reserves of humus, nitrogen, phosphorus and potassium in the soil, mechanical composition, acidity, the amount of absorbed bases, the degree of saturation of the soil with bases, etc. It is important to note that that the set of such characteristics may vary in different soil and climatic zones.

The selection of diagnostic characteristics that are in a stable relationship with the productivity of agricultural crops in specific conditions is made on the basis of a comprehensive study of the soil cover, data on the productivity of agricultural crops and determination of the influence of individual soil properties on productivity indicators.

1.3 Concept and content of economic assessment of land. Methods for calculating its indicators

The economic assessment of land in the land cadastre system characterizes the economic value of land as a means of production, determines the productive capacity of lands of different qualities using a system of economic indicators, taking into account the entire complex of natural and economic conditions of management.

The object of economic assessment of lands is inextricably linked with the subject of their assessment. When justifying the subject of economic valuation of land, it is necessary to proceed from the well-known position that land is not a product of human labor, however, the usefulness of land as a means of production, the ability to satisfy the social need for agricultural products determines its social use value. Consequently, the subject of economic evaluation of land can only be its social use value as a means of production. At the same time, the social use value of land is considered in the inextricable unity of its natural and socio-economic conditions that determine the usefulness of these properties.

Since economic fertility accumulates the characteristics of the natural properties of the land in their inextricable connection with the development of productive forces, it, in fact, is a concrete expression of the social use value of land as a means of production in agriculture and, therefore, serves as the subject of economic assessment of land. Based on the essence of land assessment, its object should be considered certain units of land area that differ in economic fertility.

Consequently, the object of economic assessment of land (as opposed to soil grading) is not soil, but land as a means of production. Land includes the entire complex of natural factors that determine the conditions for its use in the production process. In other words, the object of economic assessment of land is the soil in combination with all natural factors that define the concept of land, taking into account the specific production and economic conditions of its use in the production process. When carrying out land assessment work, the totality of these conditions is contained in the specific unit of area being assessed - the agricultural production group of soils. As the main assessment unit, the agricultural production group of soils unites soil varieties according to their basic properties and the nature of their use. Acting as the primary assessment unit for the economic assessment of land, the agrogroup of soils represents a natural resource, taking into account the specific production and economic conditions of its use. In other words, when economically assessing land, the location of the assessed agrogroup of soils according to the economic conditions of management is taken into account, which is achieved through land assessment zoning.

Economic assessment of land as the final stage of land appraisal work as part of the land cadastre determines the comparative value of land as a means of production in agriculture. The ultimate goal of the economic assessment of land is aimed at creating the prerequisites for an objective solution to issues of rational use and protection of land resources, improving the economic mechanism of management in the national economy.

The main task of the economic assessment of land is to, on the basis of a comprehensive account of the conditions and results of agricultural production, establish for each farm the productivity of land and the economic effect of its use (while taking into account the natural potential and objective economic factors) and determine the productivity of social labor when using land of different quality plots.

Materials for economic assessment of land are intended to solve the following problems:

assessment of the economic activities of land owners, landowners, land users and tenants;

development and functioning of the land market;

provision and withdrawal of land plots;

establishing the amount of land tax, rent and standard price of land;

establishing the amount of compensation payments in accordance with the legislation of the Russian Federation;

formation of land fund in state, municipal and private property.

The economic assessment of lands characterizes their productive capacity as a means of production using a system of natural and cost indicators.

Based on the results of grading, soil varieties are combined into groups (agro-production groups of soils), which are assessed according to economic indicators, which is the task of economic assessment of land. Land valuation is carried out in two aspects:

General land assessment.

Partial assessment - based on the efficiency of cultivation of main agricultural crops (all rough crops, corn for grain, sunflower, corn for silage and green fodder, annual grasses for hay, perennial grasses for hay).

The main indicators of both general and private land valuation are:

land productivity, calculated by the yield of gross crop production in cadastral prices (GP - gross product), rub/ha - for a general assessment, or the yield of main agricultural crops (U), c/ha - for a private assessment;

cost recovery - the ratio of the cost of products for cadastral purposes to the costs of its production, rubles/rubles, calculated by the formula:

differential income (part of net income expressing the value of additional surplus product on relatively better lands), rubles/ha.

Indicators of yield and productivity (YP) express the achieved level of production, which depends both on the quality of the land and on the level of intensity of farming, and in many cases, differences in the value of industrial output are determined to a greater extent by the level of intensity than differences in natural fertility.

Cost recovery (03) characterizes the efficiency of agricultural labor in terms of the number of products produced per unit of cost. At the same level of intensity, the return on investment is always higher on the best land compared to the worst. This indicator is a connecting indicator between gross product and differential income. On its basis, the share of differential income in the gross product is determined.

Differential income (DI), corresponding to the total differential rent I-II, expresses the total value of the economic effect of land use while simultaneously taking into account their quality and level of agricultural intensity.

Differential income is determined on the basis of estimated indicators of gross product and cost recovery using the following formulas:

where d is the share of differential income in the gross product, which is determined by the following indicators:

where 03 is the estimated cost recovery indicator;

1.35 is the initial level of cost recovery.

When 03 is more than 1.35, the differential income will accordingly be a positive value and increases in proportion to the increase in land valuation in terms of cost recovery and gross product.

Due to the need for cost commensurability of different types of crop products, when assessing land, cadastral prices are used, which in their level correspond to socially necessary costs in the worst conditions of mass commercial production of agricultural crops.

Chapter 2. Qualitative assessment (grading) of soils

2.1 Calculation of soil scores based on their properties. Construction of a rating scale

The main basis for grading soils should be their natural qualities as the most objective and reliable indicators. The smallest taxonomic unit of grading is the soil variety.

The development of a soil grading scale begins with the compilation of a regional list of soil varieties. In the Rostov region, this list of main (occupying an area of ​​more than 500 hectares) soil varieties contains 1200 items.

For each soil variety, a soil score is determined according to the properties most closely related to the productivity of agricultural crops: humus content in the arable layer, humus reserves in the profile, thickness of the humus profile and physical clay content.

To determine these characteristics, soil and agrochemical surveys are carried out throughout the region.

Based on the materials of large-scale soil surveys, the properties and characteristics of each soil variety, selected as grading criteria, are determined.

To ensure comparability of soil grading criteria, their indicators are expressed in points.

In the Rostov region, the following quantitative indicators are accepted for 100 points:

thickness of the humus horizon - 135 cm;

humus reserves in the humus horizon - 600 t/ha;

The scores of each soil variety according to these criteria are determined by the formula:

land soil fertility grading

where B K is the soil score according to a certain criterion;

P F - actual value of this criterion;

P KP - a quantitative indicator of the criterion adopted for a hundred-point assessment.

For each soil variety, the geometric mean soil score is determined using the formula:

where B SG is the geometric mean soil score;

B 1 - score for humus content;

B 2 - score for the thickness of the humus horizon;

B 3 - score for humus reserves;

B 4 - point for physical clay content.

To determine the total soil score, reducing correction factors for specific soil characteristics (solonetzity, waterlogging) are introduced into the geometric average soil score.

Taking into account corrections for the cumulative coefficient, the cumulative quality score for a specific soil is established (B P = B SG k). The calculation results are summarized in the soil grading scale table

The primary assessment units for land assessment (soil grading and economic assessment of land) are groups of soils similar in genesis.

The soil groups (agro-production groups) identified in the process of land assessment work are characterized by indicators of properties and characteristics established by soil varieties.

2.2 Soil assessment on farms

The list of soil groups on arable land in the assessment area consists of ten items. As a result of land assessment work in the region, the quality rating according to properties and characteristics was calculated for each group of soils.

The presence of this information makes it possible to carry out a valuation of arable land for all farms in the region.

The grading of any land plot consisting of different groups of soils is carried out as a weighted average value of the bonitet points of individual soils, taking into account their area according to the formula:

where BB is the quality score of the land territory (land);

B P1, B P2,…., B Pn - quality characteristics of soil groups (from Appendix 1);

Р 1, Р 2,…, Р n - area of ​​soil groups (from Appendix 2).

The calculation results are summarized in Table 2:

2.3 Determination of the degree of correlation of the total soil score with the yield (productivity) of agricultural crops

As a result of the calculations carried out in Table 2 for each farm in the whole region, the soil scores of arable land depend on the quality scores of soil groups and their areas within the arable land.

The reliability of the calculations is determined by the correlation coefficient of the soil score with the actual (productivity) yield. There is a close relationship between these quantities.

However, before proceeding to determine the correlation coefficients, it is necessary to calculate land productivity (the cost of gross production from 1 hectare of arable land based on the actual yield of the main crops taken - grains, corn for grain, sunflower).

The cost of gross output for the entire economy (VP x) is determined by the formula:

where U F is the yield (long-term average) of agricultural crops on the farm, c/ha (taken from Appendix 3);

Сppk - structure of sown areas (area, in%, occupied by crops from the total area of ​​arable land on farms),

c - cadastral price for agricultural products, rub/c (for grain 23 rub/c, corn for grain - 25.3, sunflower - 26.5 rub/c).

After calculating farm quality scores (BB), the cost of gross production per 1 hectare of arable land (VP), and available data on the actual crop yield (U), all results are summarized in Table 3.

Table 3

Initial data for determining the correlation coefficient of soil score with land productivity.

	farms	initial values
				actual yield
				cereals	corn	sunflower
	Communard
	Abundant
	Progress

The pair correlation coefficient is determined by the formula:

where r is the correlation coefficient;

x - farm quality score;

y - actual crop yield, or arable land productivity;

n is the number of observations.

All calculations to determine the correlation coefficient are carried out in tables 4 and 4a:

Table 4 Determination of the correlation coefficient of soil quality score and gross product

	farms
	Communard
	Abundant
	Progress
	by district

Table 4a. Determination of the correlation coefficient of soil quality score and grain yield.

	farming
	Communard
	Abundant
	Progress
	by district

The value of the correlation coefficient is determined with an accuracy of 0.001, be sure to indicate the sign characterizing direct or indirect feedback.

If the value is accurate to 0.5000, then the relationship should be considered weak, from 0.501 to 0.700 - medium, more than 0.700 - close, more than 0.900 - very close.

The reliability and significance of the correlation coefficient is determined by the ratio of this coefficient to its root mean square error, which is determined by the formula:

where m r is the root mean square error of the correlation coefficient;

n is the number of pairs of observations.

The reliability of the correlation coefficient according to the Student's criterion is determined by the formula:

The obtained results of calculations using the formulas are recorded in table 5:

Table 5. Numerical characteristics of the relationship between productivity (yield) and quality points

The value of the Student's criterion (t Ф), in both cases, is greater than 2.5 - its theoretical value. This indicates that the correlation coefficient can be considered reliable. That is, the direct relationship between yield and soil score has been proven.

Chapter 3.Economic assessment of land.

3 .1 Determination of basic indicators for soil groups

The main indicators of the economic assessment of land, as already noted, are: land productivity (gross production value), cost recovery and differential income. To determine these indicators for land plots, individual agricultural lands and farms as a whole, it is necessary to first calculate the basic initial assessment indicators for soil groups - the yield of individual crops and the costs of their production. However, productivity reflects the quality of the land, provided that the productive costs of obtaining it are equal.

Therefore, the economic valuation of land is based on comparable “normal” yields. “Normal” yield is an indicator of the effective fertility of a certain group of soils in relation to a specific crop, in the climatic conditions characteristic of a given area, and with an average regional resource supply and an average level of use of these resources.

When calculating the “normal” yield, regression equations (yield models) are used, obtained as a result of multiple correlation-regression analysis of soil, climatic and economic factors of crop formation. For these purposes, information on production, economic, soil, and climate indicators is collected. Sources of information about soils are materials from soil and geobotanical surveys and the results of soil assessment. Production and economic indicators are selected from annual farm reports, statistical and accounting reports based on long-term (at least 5 years) data; on sown areas and gross harvests of agricultural crops, composition of fixed assets, production costs, application of fertilizers per 1 hectare of arable land, cost of power and working machines per 1 hectare of cultivated area and others; for all farms in the region.

From the climatic indicators for a long-term period, the following are selected: the sum of temperatures above 10° for the entire growing season and individual months, the amount of precipitation for the year and months of the growing season, the number of days with hot winds, reserves of productive moisture in the 0-20 cm and 0-100 cm layers during the sowing period and the beginning of the growing season of winter crops.

As a result of this information and its processing by the YuzhNIIgiprozem Institute, in the process of assessing land in the region, “normal” crop yields were obtained for all agricultural production groups of soils, calculated as a result of multiple correlation-regression analysis of soil, climatic and economic factors of crop formation (Appendix 6 ).

“Normal” productivity for a group of soils is the basic indicator of private land valuation. Based on the basic crop yield data (U b), the basic land productivity (cost of gross production) (VP b) is determined by soil groups, as the basic value of the overall land assessment. Basic land productivity is calculated using the formula:

where VP b is the basic cost of gross production by soil groups;

With PPR - structure of sown areas in the region (Appendix 4);

U b - basic yield of agricultural crops by soil groups (Appendix 6).

Along with the basic yield and productivity of the land, the basic costs for each crop and for arable land as a whole are also determined. The base costs are taken to be the average level of costs corresponding to the usual conditions of agricultural technology in the assessment area. According to the conditions of the work performed, costs are differentiated only depending on the size of the harvest.

Calculation of basic cost indicators for a group of soils for a specific crop is carried out using the formula:

where Z BC is the basic cost value for a group of soils for a specific crop, rubles/ha;

3 N - costs not associated with harvesting (plowing, fertilizing, weed control, etc.), rub/ha;

3 U - harvesting costs (mowing, threshing, transportation, etc.), rub/ha;

Y - crop yield on a given group of soils, c/ha (Appendix 6);

Y P is the average yield of a given crop in the region (Appendix 3).

The value of 3 N and 3 U in total is equal to the average cost for the region per 1 hectare of this crop. The relationship between them is established from technological maps. When performing all the work, the following ratios were observed:

Z N =60%; Z U =40%.

Calculated using the formula indicated above, basic costs are used to conduct private land assessments. At the same time, on the basis of their values, basic costs are established for the general assessment of land, based on the structure of sown areas in the assessment area and the yield of agricultural crops for which private assessment of land is carried out.

The calculation of basic costs for the general assessment of land is carried out according to the formula:

where 3 BV is the basic value of costs for soil groups for the general assessment of land, rubles/ha;

Z BC - the basic cost value for a group of soils for a specific crop, rub/ha;

With PPR - the structure of sown areas in the region, the area as a percentage occupied by the crop from the total area of ​​arable land on the farm (Appendix 4).

The results of calculations of basic indicators are entered into summary table 6:

Table 6. Basic indicators for soil groups

		overall rating	cereals	corn	sunflower
				productivity		productivity		productivity

3.2 Drawing up scales for private assessment of arable land by productivity

Based on the absolute values ​​of the basic yield for soil groups, relative assessment indicators are calculated, in points. Relative indicators of private assessment reflect the level of effective fertility of soil groups in relation to specific agricultural crops.

Based on the data taken from Appendix 6, the basic yield data is recalculated into productivity indicators for feed units. Below are the coefficients (k) for converting agricultural products into feed units:

cereals - 1,19;

corn for grain - 134;

sunflower - 1.47.

After converting the basic crop yield into feed units, yield scores are calculated for individual crops. For 100 badls, a yield of 50 c/ha of feed units is taken. The productivity of any crop in feed units for a soil group is determined as a percentage of the standard (50 c/ha).

The calculations carried out to determine the score are entered into Table 7, which is a scale of private assessment of land by productivity:

Table 7 Scale for private assessment of arable land by productivity

	crops
	cereals	corn	sunflower

3.3 Drawing up a scale for general assessment of arable land

In section 3.1. Indicators of gross output (GP) and costs (C) were calculated, which are themselves estimated indicators. Based on the indicators, the land valuation indicator for cost recovery (03) is calculated as the ratio of gross output to production costs. In this case, the cost of gross output and costs are taken from Table 6.

The calculation of differential income (DD) is made according to the formulas indicated above. The absolute indicators of the overall assessment of land obtained as a result of the calculations: the cost of gross output (GP), cost recovery (03) and differential income (DI), according to the existing methodology, are calculated in relative indicators, points. For 100 points for the Rostov region the following are accepted:

cost of gross production - 1000 rubles/ha;

cost recovery - 8 RUB/RUB;

differential income - 800 rubles/ha.

The calculations of absolute and relative indicators of the overall assessment of arable land are listed in Table 8:

Table 8. Scale of general assessment of arable land

soil group code	evaluation indicators

3.4 Calculation of indicators for private assessment of arable land and its graphic design

A private assessment is made according to the scale of private assessment of arable land for productivity (Table 7) based on the specific gravity of soil groups in the area of ​​each farm (Appendix 2) according to the formula:

where B is the score of the district’s economy for this indicator;

I j is the specific gravity of the soil group (j-th) in the total area of ​​arable land on the farm;

B j is the value of the j-th soil group on the scale.

Calculations are shown in Table 9:

Table 9. Calculation of scores for private assessment of arable land by productivity

	Farms	cereals	corn	sunflower
	Communard
	Abundant
	Progress
	By area

After calculating the economic assessment points for crops, the reliability and reliability of the obtained land assessment indicators is determined...

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MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

MOSCOW STATE CIVIL UNIVERSITY

Department of EUS

Abstract on the topic:

“The essence and problems of assessing the cadastral value of land plots.

Peculiarities of calculating rent for land in Moscow"

Prepared by a 5th year student, 5th grade.

Accepted by Associate Professor V.V. Politi

Moscow 2009

Introduction

Before considering the cadastral value of land plots, it should be said that State land cadastre is a state system of necessary information and documents about the legal regime of lands, their distribution among land owners, landowners, land users and tenants, categories of land, the qualitative characteristics and national economic value of lands.

The state land cadastre is maintained for the purposes of:

timely provision of government and management bodies, enterprises, organizations, institutions and individuals with reliable information about the land resources of the territory;

ensuring accounting, rational use and protection of lands;

protection of the rights of landowners, land users, tenants;

creating a basis for establishing the standard price of land, land tax and rent;

preservation of the boundaries of historical land tenures, objects of historical and cultural heritage.

Or we can say that the creation of a state land cadastre system involves the implementation of three main functions: accounting, information, and fiscal.

The information function of the state land cadastre is necessary to reflect the qualitative state of the land as a natural object, state control over the use and protection of land.

The accounting function serves for the purposes of registering rights.

The fiscal function of the state land cadastre ensures the formation of the tax base for establishing land tax.

The object of the state land cadastre is all lands of the territory, regardless of the form of ownership, intended purpose and nature of their use.

It should also be noted that experts, along with cadastral valuation (mass), also highlight individual valuation: with this valuation, the cost of an individual object is determined. The algorithm for both assessments is similar, but market analysis, cost calculation and quality control for each procedure are carried out differently. Cadastral valuation is carried out to calculate the taxable base. And individual - for making specific transactions of purchase and sale, collateral, rental, etc.

General information about cadastral value

The use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the implementation of the real estate tax) and rent (Chapter 10, Article 65, clause 1 of the Land Code). For tax purposes and in other cases provided for by the Land Code, the cadastral value of a land plot is established. To establish the cadastral value of land plots, a state cadastral valuation of land is carried out. The purpose of conducting a cadastral assessment is to introduce economic methods of land management and, on this basis, increase the efficiency of land use.

Work on the state cadastral valuation of land is carried out on the basis Decree of the Government of the Russian Federation dated September 25, 1999 No. 945 “On the state cadastral valuation of land”, Decree of the Government of the Russian Federation of April 8, 2000 No. 316 “On approval of the Rules for conducting state cadastral valuation of land.”

State cadastral assessment is a set of legal, administrative and technical measures aimed at establishing the cadastral value of land plots as of a certain date. Order of the Ministry of Economic Development of the Russian Federation dated July 20, 2007 N 255 “On approval of the federal valuation standard “Purpose of valuation and types of value (FSO No. 2)” determined that cadastral value of the land plot- this is a calculated value that reflects the idea of ​​​​the value (usefulness) of a land plot in its current use, calculated according to a certain method, and entered into the cadastral file of this plot. The cadastral value can only be for a land plot that is registered in the land cadastre. The cadastral value of a land plot and its market value, as a rule, do not coincide, and even more so, do not coincide with the sale price. Cadastral valuation of a land plot is carried out using mass valuation methods established and approved Ministry of Economic Development and Trade of the Russian Federation by (in agreement with the interested federal executive authorities) in accordance with methodological, normative and technical documents uniform for the Russian Federation.

The state cadastral valuation of land is based on the classification of land according to its intended purpose and type of functional use, and is carried out taking into account:

The level of market prices, rental rates for land plots within the boundaries of settlements (both developed and undeveloped land plots are taken into account) and other information about real estate;

Land area;

Location and environmental factors.

Initially, in accordance with the Methodology for State Cadastral Valuation of Lands, approved by Roszemkadastre, 14 types of functional use were identified (whereas in New York, when determining the tax base for real estate taxes, classification is carried out according to only four types of use).

Organization of the state cadastral valuation of land is carried out Federal Agency for Real Estate Cadastre and its territorial authorities. To carry out this work, appraisers or legal entities who have the right to enter into an appraisal agreement are involved. Cadastral valuation is carried out simultaneously for all lands of the administrative-territorial entity.

Cadastral value indicators should not exceed the level of market prices or the maximum values ​​of the base value for land plots of similar intended use, established by the authorities of the constituent entity of the Federation for assessment territorial zones, various cities and towns.

In accordance with paragraph 3 of the Rules for the State Cadastral Valuation of Lands, approved by Decree of the Government of the Russian Federation of April 8, 2000 No. 316, the state cadastral valuation of lands is carried out at least once every 5 years and no more than once every 3 years. Since April 18, 2006, after the adoption of the government Rules for Cadastral Valuation, the cadastral value base of real estate is revised every four years for each group of real estate: rural real estate, residential development, industrial development, commercial and public development.

In accordance with the Decree of the Government of the Russian Federation dated 02/07/2008 No. 52 “On the procedure for bringing the cadastral value of land plots to the attention of taxpayers,” information about the cadastral value of land plots in the form of the cadastral number of the property and its cadastral value is provided free of charge. In addition, information on the cadastral value of land plots for tax purposes is posted on the official website of the Federal Agency for Real Estate Cadastre on the Internet.

Scientific and practical conference
"The role of appraisal activities in the management of state property"
Moscow, June 06, 2002

Abstracts of the speech

Volovich Nikolay Vladimirovich
Director of LLC "Institute for Assessment of Property and Financial Activities", Tomsk, President of the NP "Siberian Interregional Chamber of Appraisers"

PROBLEMS OF ASSESSING THE VALUE OF LAND

With the adoption of the Land Code of the Russian Federation, the issue of assessing the value of land plots moved to a practical level. The main challenges faced by assessment are:

Uncertainty of state land policy;

Lack of generally accepted methods for assessing the value of land plots;

Lack of information on land transactions;

Practical appraisers themselves have poor qualifications on this issue.

The basis of all these problems is the immaturity of the Russian land market, but the current situation does not allow the resolution of these issues to be postponed indefinitely. Moreover, the state, even if we ignore its functions as the owner of virtually all Russian lands, in any country with a market economy is actively involved in regulating the land market. The constitutional norms of any state are aimed at this, which cannot be implemented without providing land for sustainable economic and social development. This participation of state and municipal bodies is becoming especially important nowadays due to the growing environmental problems. As a result, we can only talk about the form of regulation of the land market. In an economic sense, the problem of choosing an economic strategy for the state can be formulated as a question about the extent and methods of redistributing land rent. Due to the fact that the value of land plots is determined by the net income from their use, state land policy directly affects the formation of the value of land plots.

If we consider the adopted Land Code of the Russian Federation from this point of view, we can note its complete uncertainty in this matter. So, in 65-66 Art. Code, as well as its introductory Law, provides several options for the future taxation of land plots. This is, firstly, a possible transition to a single real estate tax or separation of the land plot itself and other directly related real estate. Secondly, in the latter case, taxation can be based on market or cadastral value, as well as the standard price of land. Thirdly, it is necessary to consider the real possibility, especially in the near future, of maintaining and improving the current procedure for collecting fees for land. At the same time, the relevant articles of the new Tax Code of the Russian Federation are still only at the draft stage. And this is only the most visible part of the problem for all landowners and land users.

Such uncertainty affects the very approach to assessing the market and cadastral value of land plots, as shown by the analysis of relevant methods. The work carried out by Roszemkadastr to assess the cadastral value of land plots for tax purposes uses the methodology of the state cadastral value of land plots, where there is no specific definition of the subject of assessment itself. The cadastral value is defined only as an idea of ​​the value of a land plot. No less questions are raised by the contradiction in the approved definitions of the market value of land plots. The legislative definition of market value, which has become generally accepted in the theory and practice of Russian valuation as the most likely selling price in an open and competitive market of the object of evaluation, for some reason is not deciphered and is not even mentioned in relation to land plots in the “Methodological recommendations for determining the market value of land plots” (approved by order of the Ministry of Property of the Russian Federation dated 03/07/2002 No. 568-r). This allowed developers to replace the very purpose of the assessment and, instead of having to compare the prices of transactions with land plots, the appraiser will determine the most effective use of the land plots (as a result of which the estimated value of the land plot will be maximum). As a result, the land residual technique is directly recommended instead of the three market approaches to valuation. This approach is recognized as outdated in the world, because the investor rightly expects from the acquisition of a land plot the same profitability as from investments in other forms of capital, and not from generating his income on a residual basis. As a result, even in those countries that adhere to the Anglo-Saxon system of law, the assessment of the land plot itself is separate from the assessment of its development on the basis of the market itself, and not the residual approach. The latter is used by the owner of the land plot himself as a criterion for selecting tenants and, in general, the types and forms of use of his plot, and not determining its value for the purposes of sale. This is directly written about, for example, in the well-known works of D. Friedman, D. Harrison, D. Eckert. I think that the mistake in understanding the differences in the approach to assessing the land plot itself and its improvements is associated with the not fully realized role of differences in the perception of the concept of “land plot” in the West and in Russia. The Western understanding comes from considering a plot of land along with the real estate located on it. It is no coincidence that in the above methodology there is not even a definition of the very object of assessment - the land plot. This makes the assessment of the market value of a land plot in practice initially a subject of “art” of the appraiser himself. Perhaps the Ministry of Property of the Russian Federation strives to compensate for the underestimation of the registered prices of real transactions by maximizing the valuation base. However, the consequences of this, given the conflicting interests at the local level, can be extremely negative. Since this will primarily affect the sites of industrial enterprises, the Russian Chamber of Commerce and Industry should actively intervene in this process. Otherwise, among other things, after some time we will have an incomparable base for the estimated cost of plots and constant conflicts with control and fiscal authorities. This is no less serious than the existing discrepancies between enterprises in the accounting value of fixed assets. It is no coincidence that the methodology developed by the State Property Committee of the Russian Federation for assessing rent for land plots (sent out for study to the constituent entities of the federation) actually returns us to the assessment of the current, and not the best, use of land plots. Unfortunately, these errors and contradictions will be corrected in practice by our colleagues. In the future, it would be desirable to familiarize practical appraisers themselves in advance with the developed approaches to assessment and take their opinion into account.

Under these conditions, the importance of the qualifications of the appraisers themselves, as well as the availability of a reliable information base at our disposal, increases. The developed training programs, which made it possible to attract many good specialists to the ranks of appraisers, should be focused not only on the approach to the valuation of land plots within the framework of a liberal economy (especially not always correctly interpreted). No less important, as we see at the state level, is familiarity with the experience of countries with socially oriented market economies, primarily Germany. For example, after unification with East Germany, German appraisers received at the government level a methodology for valuing land plots and other real estate in the eastern states. It made it possible to have approximate prices for each type of land plot, and the appraiser could specify them within a certain corridor. At the same time, for both eastern and western lands, approximate capitalization rates, inflation indices for different types of land plots and other necessary information are given to simplify the process of assessing land plots. This is far from our understanding of the assessment of market values, but it made it possible to solve the national problem in the field of assessment in a short time without significant costs. As part of the development of Russian methods and training programs, it is necessary to study the experience already accumulated in Russian cities and regions. We'll have to come back to this anyway. Among other things, this will allow us to accumulate a much-needed information base. The state can solve the problem of undervaluation of transactions by other methods, for example, if it introduces the rule of pre-emptive right of purchase by the state and municipalities of private land plots at the market price offered by the owners.