On the cadastral value of land plots.

Who determines the cadastral value of real estate?

Let's start by briefly explaining who is responsible for determining the cadastral value of real estate.

Cadastral value is the value of a property determined as a result of a state cadastral valuation.

In turn, the state cadastral valuation process consists of four procedures that are performed by various authorities and government agencies:

1. The decision to conduct a state cadastral valuation is made by the authorized body of the subject of the Russian Federation (for example, in the Moscow region this is the Ministry of Property of the subject);
2. The cadastral value is directly calculated by a state budgetary institution (hereinafter referred to as the “GBU”) under the executive body of state power of a constituent entity of the Russian Federation;
3. Verification and control of cadastral value calculations is carried out by Rosreestr;
4. The results of the cadastral valuation are approved by the executive body of state power of the constituent entity of the Russian Federation.

From which we can conclude that, although a whole alliance is involved in the state cadastral valuation, the actual calculation is still carried out by the State Budgetary Institution. Those. Formally, it is the State Budgetary Institution that determines the cadastral value of real estate (more details about the State Budgetary Institution are written here).

On the cadastral value of land plots.

In accordance with paragraph 1 of Article 65 of the Land Code of the Russian Federation dated October 25, 2001. N136-FZ the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the introduction of real estate tax) and rent. In accordance with the current land and tax legislation, the cadastral value of land plots is used for these purposes.

Cadastral value is the market value of a property established in the process of state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a specific property in accordance with the legislation on valuation activities.

To establish the cadastral value of land plots, a state cadastral valuation of land is carried out. The procedure for conducting state cadastral valuation of land is established by the Government of the Russian Federation. The decision to conduct a state cadastral valuation of all categories of land on the territory of the Russian Federation for taxation purposes and other purposes provided for by law was adopted by the Decree of the Government of the Russian Federation “On the state cadastral valuation of land” No. 945 of 08/25/1999. The rules for conducting state cadastral valuation of land are established by the Decree of the Government of the Russian Federation “On approval of the rules for conducting state cadastral valuation of land” No. 316 of 04/08/2000.

State cadastral valuation of land in accordance with the Federal Law “On Valuation Activities in the Russian Federation” No. 135-FZ dated July 29, 1998. carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government body no more than once within three years and at least once within five years from the date of the last state cadastral valuation . The customer of the state cadastral valuation in the Lipetsk region is the Department of Property and Land Relations of the Lipetsk Region.

State cadastral valuation is carried out in relation to real estate objects registered in the state real estate cadastre. To carry out the assessment, a list of land plots is generated from the information of the state real estate cadastre, containing the qualitative and quantitative characteristics necessary for the assessment. This list of works is transferred by the customer to the appraiser, identified on a competitive basis, who determines the cadastral value for each property using various methods.

The cadastral value is determined based on the area of ​​the land plot, the category of land, as well as the purpose of use for which the land plot was provided (type of permitted use of the land plot). The cost of an object (land plot) is significantly influenced by various characteristics (cost factors). When conducting a state cadastral valuation, the appraiser takes into account the market value of the property, the availability of communications, the distance to the regional center and populated areas, social facilities, etc.

According to the Federal Law “On Valuation Activities in the Russian Federation” No. 135-FZ dated July 29, 1998. the results of the state cadastral assessment must be approved by the customer of the work and officially published. The following regulations have been approved on the territory of the Lipetsk region, reflecting the results of the state cadastral assessment:

The regulations on the approval of cadastral value contain information on the cadastral value of individual real estate objects, as well as information on specific indicators of the cadastral value of land by type of permitted use and cadastral quarters, on the average levels of cadastral value of land of the corresponding category of land for settlements, horticultural and vegetable gardening associations , municipal districts and urban districts, as well as average levels of cadastral value in the Lipetsk region.

Based on Article 24.19 of the Federal Law “On Valuation Activities in the Russian Federation” No. 135-FZ dated July 29, 1998 and Rosreest Order dated December 26, 2011 NP/531 “On the allocation of the federal state budgetary institution “Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and cartography" with the authority to determine the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics", the branch of the Federal State Budgetary Institution "FKP Rosreestr" in the Lipetsk region is vested with the authority to determine the cadastral value of real estate objects in the implementation of state cadastral registration of real estate objects, inclusion in the State Property Register of information about a previously registered land plot, as well as entering information into the State Property Register when the qualitative and quantitative characteristics of real estate objects change, entailing a change in their cadastral value. That is, if, after the state cadastral valuation, information or changes are made to the State Property Committee that lead to the determination of the cadastral value of the land plot, the cadastral registration authority, on the basis of the relevant specific or average indicators established in regulations, determines the cadastral value of the land plot.

Let us note that Russian legislation allows interested parties, if they disagree with the cadastral value, to take steps to revise it. According to Article 24.18 of Federal Law No. 135-FZ of July 29, 1998. “On Valuation Activities in the Russian Federation”, legal entities and individuals can challenge the results of determining the cadastral value if the results of determining the cadastral value affect their rights and obligations, as well as local governments in relation to real estate objects that are state or municipal property. The results of the determination are disputed in court and in the Commission for the Review of Disputes regarding the results of determining the cadastral value. Challenging the results of determining the cadastral value in court by legal entities, as well as state and local government bodies, can only be carried out if the commission rejects the application for revision of the cadastral value (in this case the decision of the commission is challenged) or if the application is not considered by the commission within the prescribed period . In order for individuals to challenge the results of determining the cadastral value in court, a preliminary application to the commission is not mandatory. The basis for revising the results of determining the cadastral value is:

- establishment of its market value in relation to the property as of the date as of which its cadastral value was established;

— unreliability of information about the property used in determining its cadastral value.

If the results of determining the cadastral value are contested, the market value of the property is established as of the date as of which its cadastral value was established.

According to the Federal Law of July 24, 2007. No. 221-FZ “On the State Real Estate Cadastre” information on the cadastral value of a property is provided free of charge upon request of any person in the form of a cadastral certificate of cadastral value.

Why is the cadastral value of real estate determined?

Also, we consider it necessary to note that the cadastral value is determined not only for tax purposes. Based on the cadastral value of a real estate property, the rental rate, state duties for inheritance or transaction are determined, and the property is also purchased from the state. Moreover, the current maximum proximity of the cadastral value to the market value is due to the exclusion of fraud to artificially lower it when carrying out various real estate transactions.

How is the cadastral value of real estate determined?

Considering the purposes of determining the cadastral value, it is natural that the regional economy has a greater influence on its formation than the state of the market. The process and methodology for calculating the cadastral value of real estate are described in detail on 145 pages of guidelines approved by Order of the Ministry of Economic Development dated May 12, 2017 No. 226 (hereinafter referred to as the “Guidelines”). However, it is worth highlighting the main points of how the cadastral value of real estate is determined.

Method and approaches for determining cadastral value

The key factor in calculating the cadastral value is the use of the mass valuation method, in which any of the approaches (cost, income, comparative) is selected. With the mass assessment method, objects with similar characteristics are assessed in groups (subgroups), which are assigned certain codes. The list of codes is presented in the Guidelines, which helps determine the methodology for assessing an object belonging to a particular group (subgroup).

Pricing factors

Also, when determining the cadastral value, the circle of pricing factors is outlined, their values ​​are established, which are subsequently used directly in calculations. In turn, price-forming factors are divided into three groups: those characterizing the external environment, characterizing the environment and market segment, and characterizing the property. Their voluminous (but not exhaustive) list is presented in the Guidelines; we list the most significant of them:

• physical properties of the object (age, material, wear resistance, etc.);
• technical and operational characteristics of the facility;
• presence (or absence) of engineering and transport infrastructure;
• characteristics of nearby territories (their degree of development);
• the presence of relief (land), which can affect the cost;
• integral internal equipment, without which the operation of the facility is impossible or difficult, taking into account the type of its use (for capital construction projects);
• regional economics, ecology, etc.

Collection and analysis of market information

The collection of market information to determine the cadastral value of real estate is carried out both for each market segment separately and for the market as a whole. In addition to information on economic, environmental, social and other factors affecting the value of real estate, information is collected on the prices of transactions of the following types: purchase, sale, purchase and sale, rent. Also, to review the market, we analyze: the price order in the construction industry, the features of lending to the real estate market, tariffs for the use of engineering and technical communications or the costs of connecting them.

Selecting a valuation model to determine cadastral value

Based on the obtained values ​​of the initial data (group (subgroup) of real estate objects, pricing factors, etc.), a valuation model is selected, its quality is analyzed and, directly, the cadastral value of the object is calculated. The calculation is carried out using specialized formulas, into which, if necessary, coefficients and correction (reducing) factors are introduced.

The application of one or another calculation methodology in determining the cadastral value of an object, the use of coefficients and certain pricing factors are not carried out indiscriminately, but are accompanied by a description and justification of the appraiser performing the calculation.

Terms and Definitions

When carrying out work on state cadastral valuation, the following basic terms and definitions are used:

State cadastral valuation – the totality of those established by Part 3 of Art. 6 of the Federal Law of 07/03/2016 No. 237-FZ “On State Cadastral Valuation” of procedures aimed at determining the cadastral value and carried out in the manner established by the Federal Law of 07/03/2016 No. 237-FZ “On State Cadastral Valuation” (Part 1 Article 3 of the Federal Law of July 3, 2016 No. 237 “On State Cadastral Valuation”).

Grouping of valuation objects is the process of combining valuation objects into groups and subgroups (if necessary) for the purposes of state cadastral valuation in accordance with Chapter IX “Grouping of real estate objects by a budgetary institution. Features of the application of the approaches" of the Methodological Guidelines on State Cadastral Valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226.

The date of determination of the cadastral value is the day as of which the list of valuation objects was formed (Part 4 of Article 14 of the Federal Law of July 3, 2016 No. 237-FZ “On State Cadastral Valuation”).

The income approach is a set of methods based on determining the expected income from the use of real estate (clause 7.1.3. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

The cost approach is a set of methods based on determining the costs necessary for the acquisition, reproduction or replacement of real estate (clause 7.1.2. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

The comparative approach is a set of methods based on comparison of prices of transactions (offers) for similar real estate objects (clause 7.1.1. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

A land plot is an immovable thing that represents a part of the earth’s surface and has characteristics that allow it to be defined as an individually defined thing (Land Code of the Russian Federation dated October 25, 2001 No. 136-FZ).

Individual assessment is the process of determining the cadastral value individually in relation to a property based on approaches to assessment (comparative, and (or) cost, and (or) income approaches to assessment) (clause 1.3. Guidelines on state cadastral assessment, approved by the Order of the Ministry of Economic Development Russia dated May 12, 2017 No. 226).

Engineering infrastructure - a system of communications and facilities for water supply, sewerage, heat, electricity and gas supply, communications.

Inflation is a stable tendency to increase prices and wages in monetary terms (Economics. Explanatory Dictionary. - M.: "INFRA-M", Publishing House "Ves Mir". J. Black. General editor: Doctor of Economics. Osadchaya I. M.. 2000.)

The cadastral value of a real estate property is the result of the assessment of a real estate property obtained as of a certain date, determined on the basis of pricing factors in accordance with this Federal Law and methodological guidelines on state cadastral valuation.

The cadastral value of a single real estate complex is the sum of the cadastral values ​​of real estate objects specified in Article 133.1 of the Civil Code of the Russian Federation and combined into such a single real estate complex, which are determined taking into account the functioning of these real estate objects as part of a single real estate complex.

Location of the land plot - the address of the property in a structured form in accordance with the Federal Information Address System (FIAS) (clause 1, clause 22, section 3.1. Order of the Ministry of Economic Development of December 16, 2015 No. 943) or a description of the location of the land plot, determined in accordance with clause 23 Order of the Ministry of Economic Development dated December 16, 2015 No. 943.

The methodology of the approach (cost, income, comparative) to valuation is a sequence of procedures that allows, on the basis of information essential for this method, to determine the value of a real estate property within the framework of one of the approaches to valuation (clause 1.3. Methodological guidelines on state cadastral valuation, approved by the Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

An analogue object is an object that is similar in basic economic, material, technical, and other characteristics that determine its value (clause 10 of the Federal Valuation Standard “General Valuation Concepts, Approaches and Requirements for Valuation (FSO No. 1)”, approved by Order of the Ministry of Economic Development of Russia dated May 20, 2015 No. 297).

Valuation objects are real estate objects registered in the unified state register of real estate as of January 1 of the year of the state cadastral valuation.

Determination of cadastral value - calculation of the most probable price of a real estate object at which it can be purchased, based on the possibility of continuing the actual type of its use, regardless of restrictions on the disposal of this real estate object (clause 1.3. Methodological instructions on state cadastral valuation, approved by the Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

List of valuation objects - information about all real estate objects. This list of state cadastral valuations is generated and provided to the authorized body of a constituent entity of the Russian Federation by the federal state budgetary institution subordinate to the body for registration of rights free of charge on the basis of a decision to conduct a state cadastral valuation within twenty working days from January 1 of the year of the state cadastral valuation specified in the decision on the conduct of the state cadastral valuation, placed in the state cadastral valuation data fund (Article 13 of the Federal Law of July 3, 2016 No. 237-FZ “On State Cadastral Valuation”).

An assessment approach is a set of assessment methods united by a common methodology (FSO No. 297 of May 20, 2015 “General concepts of assessment, approaches and requirements for assessment (FSO No. 1)).

The market value of the valuation object is the most probable price at which the valuation object can be alienated on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and the transaction price is not affected by any extraordinary circumstances (Article 3 Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”).

A statistical model is a mathematical formula that displays the relationship between the dependent variable (cadastral value) and the values ​​of independent variables (price-forming factors of real estate) (clause 7.2.1. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226) .

A typical valuation object is a real estate property, the main physical and other characteristics of the type of use that most closely correspond to supply and demand in the relevant market segment (clause 6.4 of the Guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

The specific indicator of the cadastral value of a land plot is the cadastral value of a land plot per unit of its area.

Improvements to a land plot - buildings, structures, structures, engineering infrastructure facilities located within the land plot, as well as the results of work and other impacts (changes in topography, application of fertilizers, etc.) that change the quality characteristics of the land plot.

Actual permitted use of the property is the actual (current) use of the property that does not contradict the established requirements for the use of the property (clause 1.2. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

Price zone is a part of the territory within the boundaries of which specific indicators of average market prices of standard real estate objects that are similar in value are determined (clause 6.4. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

Price-forming factors (characteristics) of a real estate property - information on the physical properties, technical and operational characteristics of objects, other information essential for the formation of the value of real estate objects (clause 4.1.3. Methodological guidelines on state cadastral valuation, approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226).

The result of determining the cadastral value of real estate objects

The result of determining the cadastral value of an object is a report developed by the State Budgetary Institution. The report on determining the cadastral value is sent to Rosreestr for verification, and then to the executive body of state power of the constituent entity of the Russian Federation for approval. At the time of verification of the report by Rosreestr, each interested person has the right to send his comments on the determination of the cadastral value and its value. For these purposes, the full version of the report is posted for review on the official website of the State Budgetary Institution, which Rosreestr and the authorized body of the constituent entity of the Russian Federation inform about by posting a notice on their websites, as well as on information boards of local governments.

Based on the above, we can safely conclude that it is almost impossible to determine the cadastral value without the proper skills and knowledge; it is too complex and a “multi-layered” process. However, the litmus test is the fact that the cadastral value exceeds the market value, which gives owners the legal right to challenge the results of an “inadequate” assessment (read about how to do this here), thereby reducing property taxes.

Cadastral valuation.

CADASTRAL VALUATION.

Object and tasks of cadastral valuation.

The basic principles of conducting cadastral valuation of objects are enshrined in the Federal Valuation Standard “Determination of Cadastral Value (FSO No. 4).

The cadastral value of a real estate property is determined for the purposes provided for by the legislation of the Russian Federation, including for tax purposes, on the basis of market information and other information related to the economic characteristics of the use of the real estate property, without taking into account property rights other than ownership of this property .

The cadastral value is determined both for real estate objects present on the open market and for real estate objects whose market is limited or absent.

When determining the cadastral value, the objects of assessment are real estate objects, information about which is contained in the state real estate cadastre as of the date of assessment.

Mass real estate valuation refers to the process of determining value by grouping valuation objects that have similar characteristics, within which mathematical and other methods of modeling value are used based on valuation approaches.

Determining the cadastral value using mass valuation methods includes the following steps:

— concluding an agreement for cadastral valuation, including an assessment task with a list of real estate objects to be assessed;

— collection and analysis of information on the market for valuation objects and justification for the choice of the type of cadastral value assessment model;

— determination of price-forming factors of objects of assessment;

— collection of information about the values ​​of pricing factors of the objects of assessment;

— grouping of assessment objects;

— collection of market information;

— building an assessment model;

— analysis of the quality of the assessment model;

— calculation of cadastral value;

— drawing up a report on determining the cadastral value of valuation objects.

The cadastral value of valuation objects is determined as of the date of formation of the list of real estate objects for the purposes of conducting state cadastral valuation.

The choice of approaches, methods and models for determining cadastral value is made by the appraiser and must be justified. Determination of the cadastral value of valuation objects is carried out using computer modeling (models) and (or) without it.

Cadastral valuation is carried out without taking into account the restrictions (encumbrances) of the property, with the exception of restrictions (encumbrances) established in public legal interests in relation to the property related to the regulation of the use (including zoning) of territories, state protection of cultural heritage objects, protection environment, ensuring the safety of the population or the Russian Federation.

When applying mass valuation methods, the cadastral value of the valuation object is determined by substituting the values ​​of pricing factors corresponding to the given valuation object into the valuation model selected by the appraiser.

If the appraiser has used more than one approach to valuation, the results of applying the approaches must be agreed upon in order to determine the final value of the value of the property being assessed.

If there is a significant discrepancy in the results of calculating the cadastral value of the property being assessed, obtained using different approaches, the appraiser must analyze the reasons for the resulting discrepancy.

The reconciliation method chosen by the appraiser, as well as all judgments, assumptions and information used by the appraiser when reconciling the results, must be justified. If a weighing procedure is used for approval, the appraiser must justify the choice of scales used.

Based on the results of determining the cadastral value of the objects of assessment, a report on determining the cadastral value is drawn up.

Reduction of cadastral value to the level of market value.

For the purposes of this Federal Law, state cadastral valuation is understood as a set of actions, including:

— making a decision to conduct a state cadastral valuation;

— formation of a list of real estate objects subject to state cadastral valuation;

— selection of the performer of work to determine the cadastral value (hereinafter referred to as the performer of the work) and the conclusion of an agreement with him for the assessment;

— determination of cadastral value and preparation of a report on determination of cadastral value;

— examination of the report on determining the cadastral value;

— approval of the results of determining the cadastral value;

— entering the results of determining the cadastral value into the state real estate cadastre.

Consideration of disputes regarding the results of determining the cadastral value is carried out taking into account the specifics established by this Federal Law.

The cadastral value of land very often does not correspond to the market value, since the state cadastral valuation is based on the mass valuation method and often does not take into account many factors affecting the value of a particular land plot.

If you have questions:

— How to reduce the cadastral value of a land plot to the level of its market value?

— How to reduce land taxes?

— How to reduce the rent for a plot of land?

Contact ANO "MBSEiO" and we will calculate the prospects for reducing the cadastral value of your land plot and its economic feasibility, and also provide legal support for the procedure for reducing the cadastral value of land.

The procedure for reducing the cadastral value of land includes the following steps:

— Drawing up an assessment report.

— Obtaining a positive expert opinion from the SRO on the report.

— Submitting an application to the commission to challenge the cadastral value.

— Participation in commission meetings.

— Drawing up a statement of claim and submitting it to the court. Participation in court hearings.

— Obtaining a court decision to change the cadastral value of a land plot to the level of its market value.

— Submission (if necessary) of data on the new cadastral value of land to the Branch of the Federal State Budgetary Institution “FKP Rosreestr” for the corresponding constituent entity of the Russian Federation.

For more detailed information on the procedure for revaluation of cadastral value, you can consult by phone numbers listed on the website, or ask a question by email

Legal support on this issue can be obtained by calling: +7 952 54 000 52 and