State cadastral assessment. Legal regulation of cadastral valuation of real estate Legal basis for cadastral valuation in the Russian Federation

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"SIBERIAN STATE GEODETIC ACADEMY"

COURSE WORK

Cadastral value of real estate objects

for tax purposes

Discipline: Cadastral registration and property management

Completed by: N.A. Akpyzhaev

Novosibirsk, 2015

Content

Introduction
2.3 Calculation land tax
Conclusion
Bibliography

Introduction

The first part of the work is devoted to the theory, which reveals the concept of the state cadastral valuation, describes the features of land valuation and the purpose. Also, the first part contains the legal basis for the cadastral valuation of land and the methodological basis for determining cadastral value lands of settlements.

The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The site was taken as a basis for the placement of houses of individual residential development.

Also in the second part of the work, the calculation of the land tax was made.

The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate valuation of land is one of the essential conditions normal functioning and development of the economy and society. The need for the results of an objective assessment of land (land plots) is experienced by both state and municipal executive authorities in order to effectively manage land resources and conduct a rational land and tax policy.

With the development of market relations in modern Russia land is gradually becoming a commodity, that is, an object of economic turnover, and, like any commodity, land must have a consumer and market value. The land market, taking into account its scale and the huge unsatisfied demand of the population and legal entities, has great prospects for development and transition to a qualitatively new level of relations between its subjects. The pace of its development largely depends on the improvement of the legal framework and the mechanism of land relations.

In this term paper the cadastral value of the land is determined to determine the tax on this land.

1. Theoretical, legal and methodological foundations of the cadastral valuation of land

1.1 State cadastral valuation of land: concept, features and purpose of carrying out

All lands are included in the state cadastre.

The state land cadastre is a unified state multilevel management and information system about the land fund of the country and its administrative-territorial divisions, about primary objects and subjects of cadastral registration in them, which is one of the main mechanisms state regulation land relations based on socially accepted concepts, economic, social, ethical and ethnic norms.

Cadastre (cadastre) - a list, register of something or someone, for example, land users, subject to taxation. The word itself comes from medieval Latin. catastrum, that is, capitastrum (from caput - head), which meant a register of souls subject to a universal tax.

Historically, the roots of the cadastre and cadastral works, associated with the indication of the boundaries of land plots and their areas, carried out for the purpose of accounting for land, go back to the time of Ancient Egypt (3000 BC). And the term "cadastre" itself begins to take root from the time of the Roman ruler Augustus (27 BC), when the unit of accounting for the collection of tribute for the land "caputigum" was approved, and the population census "caputigum registrum" was introduced. Over time, these words merged into one - "capitastrum" and subsequently into the word catastrum.

The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. Cartographic material land registry Russia was contained in the descriptions of the lands collected in scribes, surveyed, sentinel and boundary books, and was compiled on the basis of the results of field and land surveying works. Land surveying consisted in measuring the lengths of the boundary lines with a "measuring rope", which divided the land into lands, differing in "quality factor" ("good", "medium" and "thin"). In the middle of the XVIII century. land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main work on land surveying Russian Empire were completed at the beginning of the 19th century. At the turn of the XVII century. in Russia, they compiled accounting documents and inventories not only of agricultural land and the forest fund, but also of urban courtyards. Documents of the inventory and the list of yards contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. Many cities have assessed real estate and its inventory with the drawing up of schemes and plans of land plots. In the first years after the revolution of 1917, according to the Regulations on land regulations in cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. When registering, an inventory of the land plot was carried out with a display of the characteristics of the structure and structure, and an explication of the site was made by types of land.

State cadastral valuation of land - land valuation to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by type of functional use.

The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. Appraisers or legal entities that have the right to conclude an appraisal agreement are involved in carrying out these works in accordance with the requirements established by Federal Law No. municipal needs". The state cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by purpose and type of functional use.

State cadastral valuation of urban and rural lands settlements, horticultural, horticultural and dacha associations are carried out on the basis of statistical analysis market prices and other information about real estate, as well as other methods mass evaluation real estate. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.

Land valuation is carried out to determine the cadastral value of land plots of various categories of land in order to implement economic methods land management and improve the efficiency of land use.

The state cadastral valuation of land, which consists in obtaining and updating information on the cadastral value of land plots, is carried out for tax purposes - to determine the amount of land tax payable, the basis for which is the cadastral value of the land plot.

In addition, the cadastral value of a land plot can be used to determine rent for a land plot (including those in state or municipal ownership), when buying or selling it, using it as a pledge, making a contribution to the authorized capital, for other purposes.

1.2 Legal basis for the cadastral valuation of land in the Russian Federation

1.2.1 Federal Law "On valuation activities in Russian Federation"

The state cadastral valuation of land is regulated by the Federal Law "On valuation activities in the Russian Federation" No. 135-FZ of July 29, 1998.

Article 8 establishes the obligation to assess the objects of assessment in case of involvement in transactions, including privatization, transfer to trust management, lease, use as collateral, sale, assignment of debt obligations, contribution to authorized capitals, nationalization, mortgage, redemption, withdrawal and taxation.

The appraisal of appraisal objects is obligatory in case of involvement in the transaction of appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities, including:

for the purpose of their privatization, transfer to trust management or lease;

when using appraisal objects as a subject of collateral;

when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

when assigning debt obligations related to the objects of assessment;

when transferring objects of assessment, as a contribution to the authorized capital, funds of legal entities, as well as in the event of a dispute over the value of the object of assessment, including:

during the nationalization of property;

at mortgage lending individuals and legal entities in cases of disputes about the value of the subject of mortgage;

when drawing up marriage contracts and dividing the property of divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;

when seizing property for state or municipal needs;

when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.

This article does not apply to relations arising:

at the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management;

in case of disposition of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;

in the cases established by the Federal Law "On the Peculiarities of Management and Disposition of the Property of Railway Transport" and the Federal Law "On the Peculiarities of the Management and Disposal of Property and Shares of Organizations Engaged in Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain legislative acts Russian Federation";

in connection with the transfer of federally owned land plots, including real estate located on them and being federally owned, and other federally owned property, and in respect of which federal fund promoting the development of housing construction in accordance with the Federal Law of July 24, 2008 N 161-FZ "On promoting the development of housing construction" performs the functions of an agent of the Russian Federation;

in connection with the transfer of federally owned highways common use federal significance and land plots State company"Russian Highways" in accordance with the Federal Law "On the State Company "Russian Highways" and on Amendments to Certain Legislative Acts of the Russian Federation".

With respect to the state or municipal property transferred under the concession agreement by the grantor to the concessionaire, establishing market value such property is not mandatory, unless otherwise provided by federal law.

(Part three was introduced by Federal Law No. 108-FZ of June 30, 2008)

If the price of state or municipal property or the amount of rent for it is established in accordance with other federal laws in connection with the sale, lease or encumbrance of an easement, the market value of this property in accordance with this Federal Law is not established.

In order to ensure information transparency of the procedure for assessing the value of objects of assessment, in cases where it is mandatory to evaluate objects of assessment, the appraiser is obliged to include information on the report on the assessment of the object of assessment in the Unified Federal Register of Information on the facts of the activities of legal entities within ten business days after six months from the date of preparation of the report on the assessment of the object of assessment in the manner established by the authorized federal body exercising the functions of legal regulation of assessment activities. The date of compilation and serial number appraisal report, the basis for the appraiser to appraise the appraised object, information about the appraiser (last name, first name and patronymic, if available), information about the appraiser's membership in a self-regulatory organization of appraisers, description of the appraised object, date of determining the value of the appraised object, the market value determined by the appraiser of the appraisal object, information about the expert opinion on the appraisal report of the appraisal object (date of compilation, serial number, information about the expert or experts (last name, first name and patronymic, if available), information about the membership of the expert, experts in the self-regulatory organization of appraisers, the results of the examination, and in relation to the object of assessment owned by a legal entity, details of the legal entity and book value of this object of assessment, other information provided for by federal law or federal standards of assessment.

For the purposes of this Federal Law, the 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 a work contractor to determine the cadastral value (hereinafter referred to as the work contractor) and conclusion of an appraisal contract with him;

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

examination of the report on the determination of 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.

cadastral value land tax

In accordance with Article 24.12 of this law, the state cadastral valuation of land is carried out by decision of the executive body state power subject of the Russian Federation or in cases statutory subject of the Russian Federation by decision of the local government, at least once every five years. The body that made the decision is the customer for determining the cadastral value of land .

In accordance with Article 24.19, the results of a cadastral valuation may be challenged in an arbitration court or a commission for the consideration of disputes in determining the cadastral value.

1.2.2 Federal Law "On the State Real Estate Cadastre"

Federal Law of July 24, 2007 N 221-FZ (as amended on February 28, 2015) "On the State Real Estate Cadastre" regulates relations arising in connection with the maintenance of the state real estate cadastre, the implementation of state cadastral registration of real estate and cadastral activities.

The State Real Estate Cadastre is a systematized collection of information about real estate registered in accordance with this Federal Law, as well as information about the passage of the State Border of the Russian Federation, about the borders between the constituent entities of the Russian Federation, the borders municipalities, boundaries of settlements, about territorial zones and zones with special conditions for the use of territories, about the territories of objects cultural heritage(monuments of history and culture) of the peoples of the Russian Federation, other information provided for by this Federal Law. The State Real Estate Cadastre is a federal state information resource.

State cadastral registration of real estate (hereinafter referred to as cadastral registration) is recognized as actions authorized body on entering into the state real estate cadastre information about real estate that confirms the existence of such real estate with characteristics that make it possible to identify such real estate as an individually defined thing (hereinafter referred to as the unique characteristics of the real estate object), or confirm the termination of the existence of such real estate, as well as other information on immovable property provided for by this Federal Law.

Cadastral activity is the performance by an authorized person (hereinafter referred to as the cadastral engineer) in relation to immovable property in accordance with the requirements established by this Federal Law, as a result of which the preparation of documents containing the information necessary for the implementation of cadastral registration of information about such immovable property (hereinafter referred to as cadastral records) is ensured. work).

In accordance with this Federal Law, cadastral registration of land plots, buildings, structures, premises, objects of construction in progress (hereinafter also referred to as real estate objects) is carried out.

The legal basis for the regulation of cadastral relations is the Constitution of the Russian Federation, Civil Code Russian Federation, Land Code of the Russian Federation, Forest Code of the Russian Federation, Water Code of the Russian Federation, Urban planning code Russian Federation, housing code of the Russian Federation, this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation issued in accordance with them.

Cadastral registration and maintenance of the state real estate cadastre are carried out by the federal executive body and other state budget institutions. Each real estate object, information about which is entered in the state real estate cadastre, has an invariable state registration number that does not repeat in time and on the territory of the Russian Federation.

The following information about the unique characteristics of the property is entered into the state real estate cadastre:

type of real estate object (land plot, building, structure, premises, construction in progress);

cadastral number and date of entry of this cadastral number to the state real estate cadastre;

description of the location of the boundaries of the real estate object in the amount of information determined by the procedure for maintaining the state real estate cadastre, if the real estate object is a land plot;

description of the location of the real estate object on the land plot in the amount of information determined by the procedure for maintaining the state real estate cadastre, if the real estate object is a building, structure or an object of construction in progress;

the cadastral number of the building or structure in which the premises are located, the number of the floor on which this premises is located (if there are number of floors), a description of the location of this premises within the given floor, or within the building or structure, or the corresponding part of the building or structure, if the object of real estate is a room;

· the area determined taking into account the requirements established in accordance with this Federal Law, if the object of real estate is a land plot, building or premises.

The State Real Estate Cadastre consists of the following sections:

register of real estate objects;

· cadastral affairs;

cadastral maps.

For the purposes of this Federal Law, complex cadastral works are understood to mean cadastral works that are performed simultaneously in relation to all located on the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:

land plots, cadastral information about which does not meet the requirements established on the basis of this Federal Law for describing the location of the boundaries of land plots;

land plots occupied by buildings or structures, squares, streets, driveways, embankments, squares, boulevards, water bodies, beaches and other public facilities, the formation of which is provided for by the land surveying project approved in accordance with the procedure established by the legislation on urban planning;

buildings, structures, as well as objects of construction in progress, the rights to which are registered in the Federal Law "On state registration rights to real estate and transactions with it" order.

1.2.3 Constitution of the Russian Federation

All laws of the Russian Federation are governed by the Constitution of the Russian Federation.

The Russian Federation is a democratic federal legal state with a republican form of government (Article 1 of the Constitution of the Russian Federation).

At present, the Russian Federation includes 83 subjects of the Federation: 21 republics; 46 regions; 4 autonomous regions; 2 cities of federal significance (Moscow, St. Petersburg); one Autonomous region; 9 edges.

The subject of the federation is a limited legal entity that has some features of statehood, which is part of a single federal state

On issues of state, socio-economic, cultural life and regulation of the activities of socio-political and other organizations, the legislative bodies of the state (Russian Federation) and its subjects are delimited according to their competence to carry out legislative activities:

Issues of exclusive jurisdiction of the Russian Federation (defense and security, criminal, judicial law etc.) - Article 71 of the Constitution of the Russian Federation;

Issues of joint jurisdiction of the Russian Federation and its subjects (delimitation of state property, nature management, general issues of education, coordination of health issues, etc.) - (Article 72 of the Constitution of the Russian Federation);

· Issues outside the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and its subjects (Article 73 of the Constitution of the Russian Federation).

Types of federal legislative acts:

federal constitutional laws;

federal laws.

Federal executive authorities and executive authorities of the constituent entities of the Russian Federation form single system executive power in the Russian Federation (Article 77 of the Constitution of the Russian Federation).

The President of the Russian Federation is the head of state, the Supreme Commander-in-Chief of the Armed Forces of the Russian Federation, the guarantor of the Constitution of the Russian Federation, the rights and freedoms of man and citizen (Articles 80, 87 of the Constitution of the Russian Federation).

The President of the Russian Federation appoints and dismisses authorized representatives of the President of the Russian Federation (Article 83 of the Constitution of the Russian Federation), calls the elections of the State Duma (Article 84 of the Constitution of the Russian Federation), manages the foreign policy of the Russian Federation (Article 86 of the Constitution of the Russian Federation), etc.

The President of the Russian Federation issues decrees and orders (Article 90 of the Constitution of the Russian Federation).

The Federal Assembly - the Parliament of the Russian Federation, is the representative and legislative body in the Russian Federation. It consists of two chambers: the State Duma and the Federation Council. The Federation Council is a representative body of all subjects of the Russian Federation, and the State Duma expresses the interests of all citizens of the Russian Federation, regardless of their place of residence, as well as political parties that have an all-Russian status (Article 95 of the Constitution of the Russian Federation).

The State Duma is elected for a term of 5 years and consists of 450 deputies.

The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The empowerment of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 "On the Procedure for Forming the Federation Council of the Federal Assembly of the Russian Federation".

Legislative activity- the main activity of the Federal Assembly, which includes the following stages: legislative initiative, discussion of the bill, adoption of the law by the State Duma.

The Government of the Russian Federation is a collegial executive body of state power of the Russian Federation. The Government of the Russian Federation consists of the Prime Minister, his deputies and federal ministers.

The Chairman of the Government of the Russian Federation is appointed by the President of the Russian Federation with the consent of the State Duma (Articles 110, 111 of the Constitution of the Russian Federation).

The newly appointed Chairman of the Government of the Russian Federation submits to the President of the Russian Federation his proposals on the structure of federal executive bodies and candidates for the positions of his deputies and federal ministers (Article 112 of the Constitution of the Russian Federation).

The Government of the Russian Federation directs the work of federal ministries and other federal executive bodies and controls their activities.

The most important powers of the Government of the Russian Federation are:

· implementation of domestic and foreign policy of the Russian Federation;

regulation in the socio-economic sphere;

· Ensuring the unity of the system of executive power in the Russian Federation, direction and control over the activities of its bodies;

· Formation of federal targeted programs and ensuring their implementation;

· implementation of the right of legislative initiative (Article 114 of the Constitution of the Russian Federation).

The Government of the Russian Federation, within its competence, issues resolutions and orders, ensures their implementation (Article 115 of the Constitution of the Russian Federation).

In accordance with Article 2 of the Constitution of the Russian Federation, a person, his rights and freedoms are the highest value.

On the territory of the Russian Federation there are individuals with different legal status. These are citizens of Russia, citizens foreign country, persons who do not have either Russian or foreign citizenship. The Constitution of the Russian Federation takes into account the peculiarities of each of these categories of individuals. However, it proceeds from the fact that these differences are not the main ones, the state must provide decent conditions, the realization of the most important individual vital needs, a respectful attitude towards any person as an individual, guarantee the protection of his life, health, honor and dignity.

The Constitution of the Russian Federation stipulates that justice is carried out only by the court. Judicial power is exercised through constitutional, civil, administrative and criminal proceedings (Article 118 of the Constitution of the Russian Federation).

The Constitution of the Russian Federation enshrined the main powers of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court Russian Federation (Articles 125, 126, 127 of the Constitution of the Russian Federation).

The Prosecutor's Office of the Russian Federation is a unified centralized system with the subordination of lower prosecutors to higher ones and to the Prosecutor General of the Russian Federation.

Local self-government plays an important role in the socio-economic development of the country. Therefore, the recognition of local self-government as an institution of a democratic society is reflected in the Constitution of the Russian Federation (Articles 130 - 133 of the Constitution of the Russian Federation).

1.2.4 Federal assessment standard

In accordance with Article 20 of the Federal Law of July 29, 1998 No. 135-FZ "On Valuation Activities in the Russian Federation", the Federal Valuation Standard "Determining the Cadastral Value (FSO No. 4)" was approved.

When determining the cadastral value of real estate objects, the appraiser must be guided by additional requirements and (or) procedures for the assessment established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by the Federal Valuation Standards.

The cadastral value is understood as the market value of a real estate object established during the 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 particular property in accordance with the legislation on appraisal activities.

The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.

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

For the purposes of this Federal Valuation Standard, mass real estate valuation is understood as the process of determining the value when grouping appraisal objects that have similar characteristics, within which mathematical and other cost modeling methods are used based on valuation approaches.

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

conclusion of a contract for a cadastral valuation, including a task for valuation with a list of real estate objects subject to valuation; collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value; definition pricing factors objects of assessment; collection of information about the values of the pricing factors of the objects of assessment; grouping of objects of assessment; collection market information; building an assessment model; analysis of the quality of the assessment model; calculation of cadastral value; drawing up a report on the determination of the cadastral value of objects of assessment.

General requirements to the determination of the cadastral value:

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

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

When applying methods of mass appraisal, the types of rights and restrictions (encumbrances) on the appraisal objects are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the constituent entity of the Russian Federation, the regulatory legal act of the local government (in the absence of from the evaluator of such information).

Collection of information about the values of pricing factors and market information:

· To build a valuation model, the appraiser collects sufficient and reliable market information about real estate. When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.

· In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, determined individually for a particular property.

· The collection of information about the values of pricing factors that determine the cost of objects of appraisal is carried out by the appraiser.

· When determining the cadastral value, the appraiser uses the data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the constituent entity of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.

For an undeveloped land plot in the absence of established form permitted use is the type of permitted use that provides such a land plot with the maximum market value, taking into account territorial planning and urban zoning. For a built-up land plot, in the absence of an established type of permitted use, the type of permitted use is accepted based on the purpose of real estate objects (buildings, structures) located within the boundaries of this land plot.

Grouping Valuation Objects

When determining the cadastral value using mass valuation methods, all valuation objects contained in the list for the purposes of the state cadastral valuation are divided into groups of valuation objects based on the analysis of information about the market for valuation objects, the rationale for the cadastral value assessment model, the composition of pricing factors and information about the values pricing factors of appraisal objects for each studied type of appraisal objects. The set of pricing factors should include only those factors that have a significant impact on the value of the appraised objects and can be reliably determined and objectively measured.

To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.

Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.

For each group of objects of appraisal, the appraiser must select an appraisal model that allows, based on information about pricing factors, to calculate the cadastral value of any object of appraisal included in this group.

Building Valuation Models

To build a valuation model, the methodology of any of the valuation approaches can be used: costly, comparative and profitable. The choice of approach or a justified refusal to use it is carried out by the appraiser, based on the characteristics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information.

The choice of an assessment model consists of the following steps:

choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);

selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.

If there is sufficient and reliable information about the prices of transactions and proposals for the sale and purchase of appraised objects, the calculation of the cadastral value of the appraised object is carried out mainly on the basis of a comparative approach.

The procedure for calculating the cadastral value of appraisal objects

When applying methods of mass appraisal, the cadastral value of the appraisal object is determined by substituting the values of pricing factors corresponding to this appraisal object into the appraisal model chosen by the appraiser.

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

In the event of a significant discrepancy between the results of calculating the cadastral value of the object of appraisal obtained using different approaches, the appraiser must analyze the causes of the discrepancy.

The reconciliation method chosen by the evaluator, as well as all judgments, assumptions and information used by the evaluator when reconciling the results, must be justified. If a weighting procedure is used for harmonization, the evaluator must justify the choice of weights used.

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

The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation.

1.3 Methodological basis for determining the cadastral value of land in settlements

In accordance with the Order of the Ministry of Economic Development of the Russian Federation of February 15, 2007 N 39 (as amended on January 11, 2011) "On the Approval of Guidelines for the State Cadastral Evaluation of Land in Settlements", a calculation of the cadastral value of land was built.

Guidelines for the state cadastral valuation of land in settlements have been developed in accordance with paragraph 11 of the Rules for conducting state cadastral valuation of land, approved by a decree of the Government of the Russian Federation.

1. Land plots intended for the placement of multi-storey residential buildings.

2. Land plots intended for placement of houses of individual residential development.

3. Land plots intended for the placement of garages and parking lots.

4. Land plots that are part of country, horticultural and horticultural associations.

5. Land plots intended for placement of objects of trade, Catering and household services.

6. Land plots intended for accommodation of hotels.

7. Land plots intended for placement of administrative and office buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.

8. Land plots intended for placement of recreational and health-improving facilities.

9. Land plots intended for the placement of industrial and administrative buildings, buildings, industrial facilities, utilities, logistics, food supply, marketing and procurement.

10. Land plots intended for the placement of power plants, facilities and facilities serving them.

11. Land plots intended for the placement of ports, water, railway stations, road stations, airports, airfields, air terminals.

12. Land plots occupied by water bodies in circulation.

13. Land plots intended for the development of minerals, the placement of railways, roads, artificially created inland waterways, berths, wharves, right of way of railways and highways, waterways, pipelines, cable, radio relay and air communication lines and radio communication lines , overhead power lines of structural elements and structures, facilities necessary for the operation, maintenance, construction, reconstruction, repair, development of ground and underground buildings, structures, structures, transport, energy and communication devices; placement of ground structures and infrastructure of satellite communications, objects of space activity, military facilities.

14. Land plots occupied by specially protected territories and objects, including urban forests, squares, parks, city gardens.

15. Land plots intended for agricultural use.

16. Land plots of streets, avenues, squares, highways, alleys, boulevards, outposts, lanes, driveways, dead ends; land reserve lands; land plots occupied by water bodies withdrawn from circulation or limited in circulation in accordance with the legislation of the Russian Federation; land plots under the right of way of reservoirs, canals and collectors, embankments.

17. Land plots intended for placement of administrative buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.

The cadastral value of land plots as part of the lands of settlements is determined as of January 1 of the year of work on the state cadastral valuation of lands of settlements within the boundaries of a constituent entity of the Russian Federation.

The determination of the cadastral value of land plots as part of the lands of settlements is carried out in the following order:

1. Formation of the List of land plots as part of the lands of settlements.

2. Calculation of the cadastral value of land plots as part of the land of settlements.

Orderdefinitionscadastralcostlandplotsincompositionlandsinhabitedpoints

· Formation of the List of land plots as part of the land of settlements.

· The list of land plots as part of the lands of settlements is formed by the territorial department of the federal executive body, which performs the functions of providing services in the field of state cadastral valuation of land, for the constituent entity of the Russian Federation as of January 1 of the year of work.

· This list should contain information about all land plots located in the assessed territory; the absence of accounting characteristics for land plots included in the list, and the presence of conflicting data, is not allowed.

· Calculation of the cadastral value of land plots as part of the types of permitted use of land specified in subparagraphs.

Calculation of the cadastral value of land plots as part of the types of permitted land use

The composition of cost factors is determined for each type of permitted use of land plots as part of the lands of settlements based on an approximate list of cost factors and analysis of information on the real estate market of a constituent entity of the Russian Federation.

Information can be collected from the following sources:

state land cadastre;

state fund of data obtained as a result of land management;

data funds and databases at the disposal of organizations and institutions of the subject of the Russian Federation and municipalities.

The basis for calculating the cadastral value of land plots is the specific indicators of the cadastral value of land (hereinafter referred to as UPKSZ).

UPKSZ - cadastral value of 1 m 2 of the object of the State cadastral valuation of land.

For each group, the UPKSZ are different.

The cadastral value of land is calculated by the formula:

KS \u003d UPKSZ * S,

The amount of land tax is determined based on:

tax base - the cadastral value of a land plot (established as a result of the state cadastral valuation of land);

land tax rates (established by regulatory legal acts representative bodies of local self-government)

land tax benefits (established by the legislation of the Russian Federation; regulatory legal acts of representative bodies of local self-government).

In this work, the land tax (TL) is calculated by formula (2) (excluding benefits):

ZN \u003d KS * Tax rate

2. Practical example determining the cadastral value of a land plot for tax purposes

2.1 general characteristics object of evaluation

In this course work, to calculate the cadastral value of land, a land plot is used that is intended to accommodate houses of individual residential development.

This site is located on the territory of the city of Biysk.

The address and location of the object can be seen from the following map (Tsesovskaya street, 64).

The characteristics of the object are given in the public cadastral map, which is shown below.

Characteristicsobject:

Cadastralroom22 : 65 : 016402 : 26

Private two-storey house

	previously accounted for
	Altai region, Biysk, st. Tsesovskaya, house 64
Fixed area:
Cadastral value:	475 124.32 rub.
Type of ownership:	No data
Registration date:
Cadastral engineer:	No data



	Settlement lands (land of settlements)
Permitted use
By classifier (code):
By classifier (description):	For residential buildings
According to the document:	For the operation of a residential building (land under houses of individual residential development)

2.2 Determination of the cadastral value of a land plot

Determined by the formula:

KS = UPKSZ * S

Where KS - the assessed land plot, rub.,

UPKSZ - a specific indicator of the cadastral value of land, rub / m 2, S - land area, m 2.

UPKSZ taken from the decision of the Administration Altai Territory dated December 28, 2009 No. 546.

In this course work, UPKSZ amounted to 145.25 rubles / m 2

The area of the land plot is 904 m 2 .

S=904 m2

KS \u003d 145.25 * 904

KS \u003d 131 306 rubles.

Thus, the cadastral value was 131 306 rub.

2.3 Calculation of land tax

Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3% for land plots:

· classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;

occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

acquired (provided) for personal subsidiary plots, horticulture, horticulture or animal husbandry, as well as dacha farming;

· limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation);

1.5% for other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land (clause 2 of article 394 of the Tax Code of the Russian Federation).

Thus, the tax rate on a land plot intended for placement of individual residential buildings is 0.3%.

The land tax is determined by the formula:

ZN \u003d KS * Tax rate

ZN \u003d 131 306 * 0.3 / 100

ZN = 393.92 rubles.

So the land tax was 393,92 ruble.

Conclusion

In this course work, we calculated the cadastral value of the land and land tax.

The calculation object was chosen from the Public Cadastral Map.

Land plot intended for placement of houses of individual residential development.

Land value with total area 904 m 2, depending on the Specific indicator of the cadastral value, amounted to 131,306 rubles. Where The specific indicator was taken from the Decree of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rubles / m 2.

The calculation of the value of the land allowed us to determine the tax on our land. Land tax depending on tax rate 0.3% amounted to 393.92 rubles.

Thus, it can be concluded that the cadastral value of land is calculated on the basis of a specific indicator of the price of land - a calculated value per unit area. The results of the official cadastral valuation of land plots are entered and registered in the State Land Cadastre.

Bibliography

1. Guidelines for the state cadastral valuation of lands of settlements [Electronic resource]: order of the Ministry of Economic Development of the Russian Federation of 15.02.2007. No. 39. - Access mode: http://www.consultant.ru.

2. Short Course lectures on discipline " Land law Russia" [Electronic resource] - Access mode: http://studme.org/.ru.

3. Petrov V.I. Valuation of land plots: Textbook. M.: KNOPUS, 2010. - 264 p.

4. Federal Law "On valuation activities in the Russian Federation" dated July 29, 1998, No. 135-FZ

5. Order of the Ministry of Economic Development of Russia dated October 22, 2010 No. 508. On approval of the federal valuation standard "Determination of the cadastral value of real estate objects (FSO No. 4)"

6. Public cadastral map http://maps. rosreestr.ru/PortalOnline/

7. Constitution of the Russian Federation

8. Federal Law of July 24, 2007 N 221 "On the State Cadastre of Real Estate"

9. Federal valuation standard "Determination of cadastral value (FSO No. 4)"

Introduction

The first part of the work is devoted to the theory, which reveals the concept of the state cadastral valuation, describes the features of land valuation and the purpose. The first part also contains the legal basis for the cadastral valuation of land and the methodological basis for determining the cadastral value of land in settlements.

The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The site was taken as a basis for the placement of houses of individual residential development.

Also in the second part of the work, the calculation of the land tax was made.

The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate assessment of land is one of the most important conditions for the normal functioning and development of the economy and society. The need for the results of an objective assessment of land (land plots) is experienced by both state and municipal executive authorities in order to effectively manage land resources and conduct a rational land and tax policy.

As market relations develop in modern Russia, land gradually becomes a commodity, that is, an object of economic turnover, and, like any commodity, land must have a consumer and market value. The land market, taking into account its scale and the huge unsatisfied demand of the population and legal entities, has great prospects for development and transition to a qualitatively new level of relations between its subjects. The pace of its development largely depends on the improvement of the legal framework and the mechanism of land relations.

In addition, the cadastral value of a land plot can be used to determine the rent for a land plot (including those in state or municipal ownership), when buying or selling it, using it as a pledge, making a contribution to the authorized capital, for other purposes.

In this course work, the cadastral value of land is determined to determine the tax on this land.

1. Theoretical, legal and methodological foundations of the cadastral valuation of land

1.1 State cadastral valuation of land: concept, features and purpose of carrying out

All lands are included in the state cadastre.

The state land cadastre is a unified state multilevel management and information system about the land fund of the country and its administrative-territorial divisions, about primary objects and subjects of cadastral registration in them, which is one of the main mechanisms for state regulation of land relations based on the concepts accepted by society, economic , socio-ethical and ethnic norms.

Cadastre (cadastre) - list, register something or someone, such as land users, subject to taxation. The word itself comes from medieval Latin. catastrum, that is, capitastrum (from caput - head), which meant a register of souls subject to a universal tax.

Historically, the roots of the emergence of the cadastre and cadastral work related to the indication of the boundaries of land plots and their areas, carried out in order to account for land, go back to the time of Ancient Egypt (3000 BC). And the term "cadastre" itself begins to take root from the time of the Roman ruler Augustus (27 BC), when the unit of accounting for the collection of tribute for the land "caputigum" was approved, and the population census "caputigum registrum" was introduced. Over time, these words merged into one - "capitastrum" and subsequently into the word catastrum.

The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. The cartographic material of the land cadastre of Russia was contained in the descriptions of lands collected in scribe, surveyed, sentinel and boundary books, and was compiled on the basis of the results of field and survey work. Land surveying consisted in measuring the lengths of the boundary lines with a "measuring rope", which divided the land into lands, differing in "quality factor" ("good", "medium" and "thin"). In the middle of the XVIII century. land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main works on surveying the lands of the Russian Empire were completed at the beginning of the 19th century. At the turn of the XVII century. in Russia, they compiled accounting documents and inventories not only of agricultural land and the forest fund, but also of urban courtyards. Documents of the inventory and the list of yards contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. In many cities, real estate was assessed and inventoried with the drawing up of schemes and plans for land plots. In the first years after the revolution of 1917, according to the Regulations on land regulations in cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. When registering, an inventory of the land plot was carried out with a display of the characteristics of the structure and structure, and an explication of the site was made by types of land.

State cadastral valuation of land - land valuation to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by type of functional use.

The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. Appraisers or legal entities that have the right to conclude an appraisal agreement are involved in carrying out these works in accordance with the requirements established by Federal Law No. municipal needs. The state cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by purpose and type of functional use.

The state cadastral valuation of land in urban and rural settlements, horticultural, horticultural and dacha associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.

Land valuation is carried out to determine the cadastral value of land plots of various categories of land in order to introduce economic methods of land management and improve the efficiency of land use.

The state cadastral valuation of land, which consists in obtaining and updating information on the cadastral value of land plots, is carried out for tax purposes - to determine the amount of land tax payable, the basis for which is the cadastral value of the land plot.

1.2 Legal basis for the cadastral valuation of land in the Russian Federation

1.2.1 Federal Law "On Valuation Activities in the Russian Federation"

The state cadastral valuation of land is regulated by the Federal Law "On valuation activities in the Russian Federation" No. 135-FZ of July 29, 1998.

Article 8 establishes the obligation to evaluate objects of assessment in case of involvement in transactions, including privatization, transfer to trust management, lease, use as collateral, sale, assignment of debt obligations, contribution to authorized capital, nationalization, mortgage, buyout, withdrawal and taxation.

The appraisal of appraisal objects is obligatory in case of involvement in the transaction of appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities, including:

for the purpose of their privatization, transfer to trust management or lease;

when using appraisal objects as a subject of collateral;

when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

when assigning debt obligations related to the objects of assessment;

when transferring objects of assessment, as a contribution to the authorized capital, funds of legal entities, as well as in the event of a dispute over the value of the object of assessment, including:

during the nationalization of property;

in mortgage lending to individuals and legal entities in cases of disputes over the value of the subject of mortgage;

when drawing up marriage contracts and dividing the property of divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;

when seizing property for state or municipal needs;

when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.

This article does not apply to relations arising:

at the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management;

in case of disposition of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;

in cases established by the Federal Law<#"864491.files/image001.gif">

The characteristics of the object are given in the public cadastral map, which is shown below.

Object characteristics:

Cadastral number 22: 65: 016402: 26

Private two-storey house

	previously accounted for	Altai region, Biysk, st. Tsesovskaya, house 64
Fixed area:
Cadastral value:	475 124.32 rub.
Type of ownership:	No data
Registration date:
Cadastral engineer:	No data



	Settlement lands (land of settlements)
Permitted use
By classifier (code):
By classifier (description):	For residential buildings
According to the document:	For the operation of a residential building (land under houses of individual residential development)

2.2 Determination of the cadastral value of a land plot

Determined by the formula:

KS = UPKSZ * S

Where KS - the assessed land plot, rub.,

UPKSZ - a specific indicator of the cadastral value of land, rub / m 2, S - land area, m 2.

UPKSZ was taken from the Decree of the Administration of the Altai Territory dated December 28, 2009 No. 546.

In this course work, UPKSZ amounted to 145.25 rubles / m 2

The area of the land plot is 904 m 2 .

KS \u003d 145.25 * 904

KS \u003d 131 306 rubles.

Thus, the cadastral value was RUB 131,306.

2.3 Calculation of land tax

Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3% for land plots:

· classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;

occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

acquired (provided) for personal subsidiary plots, horticulture, horticulture or animal husbandry, as well as dacha farming;

limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation );

1.5% for other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land (clause 2 of article 394 of the Tax Code of the Russian Federation ).

Thus, the tax rate on a land plot intended for placement of individual residential buildings is 0.3%.

The land tax is determined by the formula:

ZN \u003d KS * Tax rate

ZN \u003d 131 306 * 0.3 / 100

ZN = 393.92 rubles.

So the land tax was 393,92 ruble.

Conclusion

In this course work, we calculated the cadastral value of the land and land tax.

The calculation object was chosen from the Public Cadastral Map.

Land plot intended for placement of houses of individual residential development.

The cost of land with a total area of 904 m 2, depending on the Specific indicator of the cadastral value, amounted to 131,306 rubles. Where The specific indicator was taken from the Decree of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rubles / m 2.

The calculation of the value of the land allowed us to determine the tax on our land. The land plot tax, depending on the tax rate of 0.3%, amounted to 393.92 rubles.

Thus, it can be concluded that the cadastral value of land is calculated on the basis of a specific indicator of the price of land - a calculated value per unit area. The results of the official cadastral valuation of land plots are entered and registered in the State Land Cadastre.

Bibliography

A short course of lectures on the discipline "Land Law of Russia" [Electronic resource] - Access mode: http://studme.org/.ru .

Petrov V.I. Valuation of land plots: Textbook. M.: KNOPUS, 2010. - 264 p.

Federal Law "On valuation activities in the Russian Federation" dated July 29, 1998, No. 135-FZ

Order of the Ministry of Economic Development of Russia dated October 22, 2010 No. 508. On approval of the federal valuation standard "Determination of the cadastral value of real estate objects (FSO No. 4)"

Public cadastral map http://maps. rosreestr.ru/PortalOnline/

Constitution of the Russian Federation

Federal Law No. 221 of July 24, 2007 "On the State Cadastre of Real Estate"

Federal valuation standard "Determination of cadastral value (FSO No. 4)"

Educational material in the form of legal lectures for self-training of university students of various specialties and directions. The information is presented in the form of abstracts with a thematic breakdown of the subjects and issues studied.

Legal basis for land valuation

Issues of cadastral valuation of land are becoming modern conditions extremely relevant due to the fact that the land tax is one of the budget-forming.

Land valuation- the area of real estate appraisal, where the object being appraised is only a land plot - a part of the surface, the boundaries of which are described and certified in the prescribed manner by an authorized state body.

Subjects appraisal activity: jur. and physical persons (IP), as well as consumers of their services (customers).

Object of assessment- land and different kinds rights arising from their use. However, from an economic point of view, the valuation of land means the valuation of specific property rights on it, giving certain benefits to one or another person, and not an assessment of the actual land plot, considered as a thing.

The Land Code lists 2 types of site costs, each of which is used for the purposes specified by law:

1. Cadastral value established for taxation purposes and in other cases provided for by laws.
2. Market value- the most probable price at which the given object of appraisal can be alienated on the open market in a competitive environment (FZ "On Appraisal Activities").

The basis for the appraisal of the object of appraisal is the contract between the appraiser and the customer. Also, the assessment can be established on the basis of the court, then the courts themselves choose the appraiser. The contract is in writing and does not require notarization.

All of the following aspects affect the evaluation process and the resulting cost parameters.

Legal support for land valuation

Legislative regulation land valuation procedures and natural resources. We have adopted in the country regulations install only the most general principles and concepts in the field of valuation. In Russia, there is a 4-level system of regulations governing the issues of determining the value of land.

1. FZ-ny. Federal Law "On valuation activities in the Russian Federation" dated July 29, 1998 No. 135-FZ; ZKRF dated October 25, 2001 No. 136-FZ; Federal Law "On the Enactment of the ZKRF" dated October 25, 2001 No. 137-FZ.

2. Decrees of the Government of the Russian Federation. Appraisal standards, mandatory for use by appraisers, approved by Decree of the Government of the Russian Federation of July 6, 2001 No. 519; Rules for organizing and conducting tenders for the sale of state-owned or municipal ownership of land plots or the right to conclude lease agreements for such land plots, approved by Decree of the Government of the Russian Federation of November 11, 2002 No. 808; Rules for conducting state cadastral valuation of land, approved by Decree of the Government of the Russian Federation of April 8, 2000 No. 316; Rules for the collection and accounting of fees for the transfer of forest lands to non-forest lands and for the withdrawal of forest fund lands, approved by Decree of the Government of the Russian Federation of April 29, 2002 No. 278; Decree of the Government of the Russian Federation of March 15, 1997 "On the procedure for determining the standard price of land"; Regulations on the procedure for compensation for losses to land owners, landowners, land users, tenants and losses in agricultural production, approved by the Decree of the Council of Ministers - the Government of the Russian Federation of January 28, 1993 No. 77.

3. Departmental regulations. These are regulatory documents of ministries and departments authorized to regulate valuation activities and evaluate land and other natural resources. These include methods guidelines and provisions establishing the procedure or procedure for determining certain cost indicators and their significance. This includes guidelines for determining the market value of land plots, methods of state. cadastral valuation of land, etc.

4. Regulations subjects of the Russian Federation. For example, in Moscow such documents are the “Basic provisions for the cadastral valuation of land and territorial and economic zoning of the city of Moscow”, approved by the order of the Mayor of Moscow dated July 24, 2000 No. 784-RM, “Methodology for calculating the amount of payment for the right to lease a land plot”, approved by the Government of Moscow on November 13, 2001 No. 1022-PP and a number of other documents.

Property rights to land.

Urban planning and other restrictions on the use of land.

The procedure for conducting the state cadastral valuation of lands of all categories in the territory of the Russian Federation is determined Rules for conducting state cadastral valuation of land. State. the cadastral valuation of land is based on the classification of land by purpose and type of functional use. In the course of the state cadastral valuation of land, an appraisal zoning of the territory is carried out. State. cadastral valuation of land is carried out taking into account the data of land, urban planning, forestry, water and other cadastres. The results of the state cadastral valuation of land are entered in the state. land Registry.

According to the Federal Law "On Appraisal Activities", an appraisal is mandatory if appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities are involved in the transaction, including:

- when using objects of assessment belonging to the Russian Federation, constituent entities of the Russian Federation or the Moscow Region, as a subject of pledge;
- when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or the Moscow Region;
- when transferring objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or the Moscow Region, as a contribution to the authorized capital, funds of legal entities. persons,

Evaluation of sites is mandatory in the event of a dispute about the value of the object of evaluation, including:

- in case of nationalization of property;
- for mortgage lending and legal persons in cases of disputes about the cost of the site;
- when drawing up marriage contracts and dividing the property of divorcing spouses;
- in case of redemption or other withdrawal of plots from the owners provided for by the legislation of the Russian Federation for the state. or municipal needs;
- when assessing land plots in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL STATE BUDGET

EDUCATIONAL INSTITUTION OF THE HIGHER

PROFESSIONAL EDUCATION

"SIBERIAN STATE GEODETIC

ACADEMY»

COURSE WORK

Cadastral value of real estate objects

for tax purposes

Discipline: Cadastral registration and property management

Completed by: N. A. Akpyzhaev

Group: EN 21-B

Checked:

Novosibirsk, 2015

Introduction…………………………………………………………………………….3

1. Theoretical, legal and methodological foundations of the cadastral valuation of land ……………………………………...................................... .......................……five

1.1 State cadastral valuation of land: concept, features and purpose of carrying out………………................................ ...................................………..five

1.2. Legal basis for the cadastral valuation of land in the Russian Federation..................................................8

1.2.1 Federal law "On appraisal activities

In Russian federation".............................................. ..................................8

1.2.2. Federal Law "On the State Cadastre

real estate" .............................................................. .................................................12

1.2.3. The Constitution of the Russian Federation ............................................................... .....16

1.2.4. Federal assessment standard .............................................................. ..............21

1.3 Methodological bases for determining the cadastral value of land in settlements……………................................................... ......……..…………..26

2. A practical example of determining the cadastral value of a land plot for tax purposes …………................................……………..32

2.1 General characteristics of the object of assessment ……………….......………....…..32

2.2 Determination of the cadastral value of a land plot……………........................................... ................................................. .......34

2.3 Calculation of land tax............................................................... ................................35

Conclusion……………………………………………………………………...36

Bibliography................................................ ...................................................37

Introduction

The first part of the work is devoted to the theory, which reveals the concept of the state cadastral valuation, describes the features of land valuation and the purpose. The first part also containslegal basis for the cadastral valuation of land andmethodological bases for determining the cadastral value of land in settlements.

Also in the second part of the work, the calculation of the land tax was made.

The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate assessment of land is one of the most important conditions for the normal functioning and development of the economy and society. The need for the results of an objective assessment of land (land plots) is experienced by both state and municipal executive authorities in order to effectively manage land resources and conduct a rational land and tax policy.

In this course work, the cadastral value of land is determined to determine the tax on this land.

Theoretical, legal and methodological foundations of the cadastral valuation of land

1.1. State cadastral valuation of land: concept, features and purpose of carrying out

All lands are included in the state cadastre.

The state land cadastre is a unified state multilevel management and information system about the land fund of the country and its administrative-territorial divisions, about primary objects and subjects of cadastral registration in them, which is one of the main mechanisms for state regulation of land relations based on the concepts accepted by society, economic , socio-ethical and ethnic norms.

Cadastre (cadastre) - list, register something or someone, such as land users, subject to taxation. The word itself comes from the medieval lat. catastrum, that is, capitastrum (from caput - head), which meant a register of souls subject to a universal tax.

The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. The cartographic material of the land cadastre of Russia was contained in the descriptions of lands collected in scribe, surveyed, sentinel and boundary books, and was compiled on the basis of the results of field and survey work. Land surveying consisted in measuring the lengths of the boundary lines with a "measuring rope", which divided the land into lands, differing in "quality factor" ("good", "average" and "thin"). In the middle of the XVIII century. land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main works on surveying the lands of the Russian Empire were completed at the beginning of the 19th century. At the turn of the XVII century. in Russia, they compiled accounting documents and inventories not only of agricultural land and the forest fund, but also of urban courtyards. Documents of the inventory and the list of yards contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. In many cities, real estate was assessed and inventoried with the drawing up of schemes and plans for land plots. In the first years after the revolution of 1917, according to the Regulations on land regulations in cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. When registering, an inventory of the land plot was carried out with a display of the characteristics of the structure and structure, and an explication of the site was made by types of land.

State cadastral valuation of land- land valuation to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by type of functional use.

The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. Appraisers or legal entities that have the right to conclude an appraisal agreement are involved in carrying out these works in accordance with the requirements established by Federal Law No. municipal needs. The state cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by purpose and type of functional use.

The state cadastral valuation of land, which consists in obtaining and updating information on the cadastral value of land plots, is carried out for taxation purposes - to determine the amount of land tax payable, the basis for which is the cadastral value of the land plot.

1.2. Legal basis for the cadastral valuation of land in the Russian Federation

1.2.1 Federal Law "On Valuation Activities in the Russian Federation"

The state cadastral valuation of land is regulated by the Federal Law "On valuation activities in the Russian Federation" No. 135-FZ of July 29, 1998.

for the purpose of their privatization, transfer to trust management or lease;

when using appraisal objects as a subject of collateral;

when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

when assigning debt obligations related to the objects of assessment;

when transferring objects of appraisal, as a contribution to the authorized capital, funds of legal entities,

as well as in the event of a dispute about the value of the appraisal object, including:

during the nationalization of property;

in mortgage lending to individuals and legal entities in cases of disputes over the value of the subject of mortgage;

when drawing up marriage contracts and dividing the property of divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;

when seizing property for state or municipal needs;

when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.

This article does not apply to relations arising:

at the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management;

in case of disposition of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;

in cases established by the Federal law "On the peculiarities of management and disposal of property of railway transport" and the Federal law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation";

in connection with the transfer of federally owned land plots, including real estate located on them and being federally owned, and other federally owned property, and in respect of which the Federal Fund for Assistance to the Development of Housing Construction in accordance with the Federal law dated July 24, 2008 N 161-FZ "On the promotion of housing construction" acts as an agent of the Russian Federation;

in connection with the transfer of federally owned public roads of federal significance and land plots to the State Company "Russian Highways" in accordance with the Federal law "On the State Company "Russian Highways" and on Amendments to Certain Legislative Acts of the Russian Federation".

With regard to state or municipal property transferred under a concession agreement by a concessor to a concessionaire, the establishment of the market value of such property is not mandatory, unless otherwise established by federal law. by law.

(part three introduced by the Federal Law of June 30, 2008 N 108-FZ)

If the price of state or municipal property or the amount of rent for it is established in accordance with other federal laws in connection with the sale, lease or encumbrance of an easement, the market value of this property in accordance with this Federal Law is not established.

In order to ensure information openness of the procedure for assessing the value of appraised objects, in cases where appraisal of appraised objects is mandatory, the appraiser is obliged to include information on the appraisal report of the appraised object in the Unified Federal registry information about the facts of the activities of legal entities within ten business days after the expiration of six months from the date of drawing up the report on the appraisal of the appraisal object in the manner established by the authorized federal body exercising the functions of legal regulation of appraisal activities. The date of compilation and serial number of the appraisal report on the appraisal object, the basis for the appraiser to evaluate the appraisal object, information about the appraiser (last name, first name and patronymic, if available), information about the appraiser's membership in a self-regulatory organization of appraisers, description of the appraisal object, date of determining the value of the appraisal object, the market value of the appraisal object determined by the appraiser, information about the expert opinion on the appraisal report of the appraisal object (date of compilation, serial number, information about the expert or experts (last name, first name and, if available, patronymic ), information about the membership of an expert, experts in a self-regulatory organization of appraisers, the results of an examination, and in relation to an appraisal object owned by a legal entity, the details of the legal entity and the book value of this appraisal object, other information provided for by federal law or federal appraisal standards.

For the purposes of this Federal Law, the 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 a work contractor to determine the cadastral value (hereinafter referred to as the work contractor) and conclusion of an appraisal contract with him;
determination of the cadastral value and preparation of a report on the determination of the cadastral value;
examination of the report on the determination of 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.

In accordance with Article 24.12 of this law, the state cadastral valuation of land is 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 law of a constituent entity of the Russian Federation by decision of a local government, at least once every five years. The body that made the decision is the customer for determining the cadastral value of land.

In accordance with Article 24.19, the results of a cadastral valuation may be challenged in an arbitration court or a commission for the consideration of disputes in determining the cadastral value.

1.2.2. Federal Law "On the State Cadastre of Real Estate"

the federal lawdated 07/24/2007 N 221-FZ (as amended on 02/28/2015) "On the state real estate cadastre"regulates relations arising in connection with the maintenance of the state real estate cadastre, the implementation of state cadastral registration of real estate and cadastral activities.

The State Real Estate Cadastre is a systematized set of information about real estate registered in accordance with this Federal Law, as well as information about the passage of the State Border of the Russian Federation, about the borders between constituent entities of the Russian Federation, the borders of municipalities, the borders of settlements, about territorial zones and zones with special conditions for the use of territories, about the territories of objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation, other information provided for by this Federal Law. The State Real Estate Cadastre is a federal state information resource.

The state cadastral registration of real estate (hereinafter referred to as cadastral registration) is recognized as the actions of an authorized body on entering into the state real estate cadastre information about real estate that confirms the existence of such real estate with characteristics that make it possible to identify such real estate as an individually defined thing (hereinafter referred to as the unique characteristics of the real estate object), or confirm the termination of the existence of such real estate, as well as other information on immovable property provided for by this Federal Law.

Cadastral activity is the performance by an authorized person (hereinafter referred to as the cadastral engineer) in relation to real estate in accordance with the requirements established by this Federal law , work, as a result of which the preparation of documents containing the information necessary for the implementation of cadastral registration of such real estate (hereinafter referred to as cadastral work) is ensured.

In accordance with this Federal Law, cadastral registration of land plots, buildings, structures, premises, objects of construction in progress (hereinafter also - objects real estate).

The legal basis for the regulation of cadastral relations is Constitution Russian Federation, Civil code Russian Federation, Land code Russian Federation, Lesnoy code Russian Federation, Water code Russian Federation, Town-planning code Russian Federation, Housing code of the Russian Federation, this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation issued in accordance with them.

Cadastral registration and maintenance of the state real estate cadastre carried out federal executive body and other state budget institutions . Each real estate object, information about which is entered in the state real estate cadastre, has an invariable state registration number that does not repeat in time and on the territory of the Russian Federation.

The following information about the unique characteristics of the property is entered into the state real estate cadastre:

type of real estate object (land plot, building, structure, premises, construction in progress);
cadastral number and date of entering this cadastral number in the state real estate cadastre;
description of the location of the boundaries of the property in the amount of information specified in order maintaining the state real estate cadastre, if the property is a land plot;
description of the location of the property on the land plot in the amount of information specified in order maintaining the state real estate cadastre, if the real estate object is a building, structure or an object of construction in progress;
cadastral number of the building or structure in which the premises are located, the number of the floor on which this premises is located (if the number of storeys is available), a description of the location of this premises within this floor, or within the building or structure, or the corresponding part of the building or structure, if the object real estate is a premise;
area determined taking into account those established in accordance with this Federal law requirements, if the object of real estate is a land plot, building or premises.

The State Real Estate Cadastre consists of the following sections:

real estate register;
cadastral affairs;
cadastral maps.

For the purposes of this Federal Law, complex cadastral works are understood to mean cadastral works that are performed simultaneously in relation to all located on the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:

land plots, cadastral information about which does not meet the requirements established on the basis of this Federal Law for describing the location of the boundaries of land plots;
land plots occupied by buildings or structures, squares, streets, driveways, embankments, squares, boulevards, water bodies, beaches and other public facilities, the formation of which is provided for by the land surveying project approved in accordance with the procedure established by the legislation on urban planning;
buildings, structures, as well as objects of construction in progress, the rights to which are registered in the established Federal law "On state registration of rights to real estate and transactions with it" order.

1.2.3. Constitution of the Russian Federation

All laws of the Russian Federation are governed by the Constitution of the Russian Federation.

The Russian Federation is a democratic federal legal state with a republican form of government (Article 1 of the Constitution of the Russian Federation).

At present, the Russian Federation includes 83 subjects of the Federation: 21 republics; 46 regions; 4 autonomous regions; 2 cities of federal significance (Moscow, St. Petersburg); 1 autonomous region; 9 edges.

The subject of the federation is a limited legal entity that has some features of statehood, which is part of a single federal state

On issues of state, socio-economic, cultural life and regulation of the activities of socio-political and other organizations, the legislative bodies of the state (Russian Federation) and its subjects are delimited according to their competence to carry out legislative activities:

issues of exclusive jurisdiction of the Russian Federation (defense and security, criminal, judicial law, etc.) - Art. 71 of the Constitution of the Russian Federation;
issues of joint jurisdiction of the Russian Federation and its subjects (delimitation of state property, nature management, general issues of education, coordination of health issues, etc.) - (Article 72 of the Constitution of the Russian Federation);
issues outside the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and its subjects (Article 73 of the Constitution of the Russian Federation).

Types of federal legislative acts:

federal constitutional laws;
federal laws.

Federal executive authorities and executive authorities of the constituent entities of the Russian Federation form a single system of executive power in the Russian Federation (Article 77 of the Constitution of the Russian Federation).

The President of the Russian Federation is the head of state, the Supreme Commander of the Armed Forces of the Russian Federation, the guarantor of the Constitution of the Russian Federation, the rights and freedoms of man and citizen (Articles 80, 87 of the Constitution of the Russian Federation).

The President of the Russian Federation appoints and dismisses plenipotentiaries of the President of the Russian Federation (Article 83 of the Constitution of the Russian Federation), calls elections to the State Duma (Article 84 of the Constitution of the Russian Federation), manages the foreign policy of the Russian Federation (Article 86 of the Constitution of the Russian Federation), etc.

The President of the Russian Federation issues decrees and orders (Article 90 of the Constitution of the Russian Federation).

The Federal Assembly - the Parliament of the Russian Federation, is the representative and legislative body in the Russian Federation. It consists of two chambers: the State Duma and the Federation Council. The Federation Council is a representative body of all constituent entities of the Russian Federation, and the State Duma expresses the interests of all citizens of the Russian Federation, regardless of their place of residence, as well as political parties that have an all-Russian status (Article 95 of the Constitution of the Russian Federation).

The State Duma is elected for a term of 5 years and consists of 450 deputies.

The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The empowerment of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 "On the Procedure for Forming the Federation Council of the Federal Assembly of the Russian Federation".

Legislative activity is the main activity of the Federal Assembly, which includes the following stages: legislative initiative, discussion of the bill, adoption of the law by the State Duma.

The Government of the Russian Federation is a collegial executive body of state power of the Russian Federation. The Government of the Russian Federation consists of the Prime Minister, his deputies and federal ministers.

The Chairman of the Government of the Russian Federation is appointed by the President of the Russian Federation with the consent of the State Duma (Articles 110, 111 of the Constitution of the Russian Federation).

The newly appointed Chairman of the Government of the Russian Federation submits to the President of the Russian Federation his proposals on the structure of federal executive bodies and candidates for the positions of his deputies and federal ministers (Article 112 of the Constitution of the Russian Federation).

The Government of the Russian Federation directs the work of federal ministries and other federal executive bodies and controls their activities.

The most important powers of the Government of the Russian Federation are:

implementation of the domestic and foreign policy of the Russian Federation;
regulation in the socio-economic sphere;
ensuring the unity of the system of executive power in the Russian Federation, direction and control over the activities of its bodies;
formation of federal targeted programs and their provision
implementation;
realization of the right of legislative initiative (Article 114 of the Constitution of the Russian Federation).

The Government of the Russian Federation, within its competence, issues resolutions and orders and ensures their implementation (Article 115 of the Constitution of the Russian Federation).

In accordance with Article 2 of the Constitution of the Russian Federation, a person, his rights and freedoms are the highest value.

On the territory of the Russian Federation there are individuals with different legal status. These are citizens of Russia, citizens of a foreign state, persons who do not have either Russian or foreign citizenship. The Constitution of the Russian Federation takes into account the peculiarities of each of these categories of individuals. However, it proceeds from the fact that these differences are not the main ones, the state must provide decent conditions, the realization of the most important individual vital needs, a respectful attitude towards any person as an individual, guarantee the protection of his life, health, honor and dignity.

The Constitution of the Russian Federation stipulates that justice is carried out only by the court. Judicial power is exercised through constitutional, civil, administrative and criminal proceedings (Article 118 of the Constitution of the Russian Federation).

The Constitution of the Russian Federation enshrined the main powers of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation (Articles 125, 126, 127 of the Constitution of the Russian Federation).

The Prosecutor's Office of the Russian Federation constitutes a single centralized system with the subordination of lower prosecutors to higher ones and to the Prosecutor General of the Russian Federation.

Local self-government plays an important role in the socio-economic development of the country. Therefore, the recognition of local self-government as an institution of a democratic society is reflected in the Constitution of the Russian Federation (Articles 130-133 of the Constitution of the Russian Federation).

1.2.4. Federal valuation standard

According to article 20 Federal Law of July 29, 1998 No. 135-FZ "On Appraisal Activities in the Russian Federation" was approved.

When determining the cadastral value of real estate objects, the appraiser must be guided by additional requirements and (or) procedures for the assessment established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by the Federal Valuation Standards.

The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.

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

For the purposes of this Federal Valuation Standard, mass real estate valuation is understood as the process of determining the value when grouping appraisal objects that have similar characteristics, within which mathematical and other cost modeling methods are used based on valuation approaches.

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

conclusion of a contract for a cadastral valuation, including a task for valuation with a list of real estate objects subject to valuation; collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value; determination of pricing factors of objects of assessment; collection of information about the values of the pricing factors of the objects of assessment; grouping of objects of assessment; 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 the determination of the cadastral value of objects of assessment.

General requirements for determining the cadastral value:

The cadastral value of appraisal objects is determined as of the date of formation of the list of real estate objects for the purposes of the state cadastral valuation.
The choice of approaches, methods and models for determining the cadastral value is carried out by the appraiser and must be justified. Determination of the cadastral value of appraisal objects is carried out using computer modeling (models) and (or) without it.
When applying mass valuation methods, the types of rights and restrictions (encumbrances) on the objects of valuation are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the subject of the Russian Federation, the regulatory legal act of the local government (in the absence of evaluator of such information).

Collection of information about the values of pricing factors and market information:

To build a valuation model, the appraiser collects sufficient and reliable market information about real estate. When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.
In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, which is determined individually for a particular property.
The collection of information about the values of pricing factors that determine the value of the appraisal objects is carried out by the appraiser.
When determining the cadastral value, the appraiser uses data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the subject of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.
For an undeveloped land plot, in the absence of an established type of permitted use, the type of permitted use is accepted that provides such a land plot with the maximum market value, taking into account territorial planning and urban planning zoning. real estate objects (buildings, structures) located within the given land plot.

Grouping Valuation Objects

To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.

Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.

For each group of objects of appraisal, the appraiser must select an appraisal model that allows, based on information about pricing factors, to calculate the cadastral value of any object of appraisal included in this group.

Building Valuation Models

The choice of an assessment model consists of the following steps:

choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);

selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.

If there is sufficient and reliable information about the prices of transactions and proposals for the sale and purchase of appraised objects, the calculation of the cadastral value of the appraised object is carried out mainly on the basis of a comparative approach.

The procedure for calculating the cadastral value of appraisal objects

When applying methods of mass appraisal, the cadastral value of the appraisal object is determined by substituting the values of pricing factors corresponding to this appraisal object into the appraisal model chosen by the appraiser.

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

In the event of a significant discrepancy between the results of calculating the cadastral value of the object of appraisal obtained using different approaches, the appraiser must analyze the causes of the discrepancy.

The reconciliation method chosen by the evaluator, as well as all judgments, assumptions and information used by the evaluator when reconciling the results, must be justified. If a weighting procedure is used for harmonization, the evaluator must justify the choice of weights used.

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

The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation.

1.3 Methodological basis for determining the cadastral value of land in settlements

In accordance with the Order of the Ministry of Economic Development of the Russian Federation of February 15, 2007 N 39 (as amended on January 11, 2011) "On the Approval of Methodological Guidelines for the State Cadastral Evaluation of Land in Settlements", a calculation of the cadastral value of land was built.

Guidelines for the state cadastral valuation of land in settlements have been developed in accordance with paragraph 11 of the Rules for conducting state cadastral valuation of land, approved by a decree of the Government of the Russian Federation.

Groups of types of permitted use of lands of settlements in accordance with the Guidelines for the state cadastral valuation of lands of settlements, approved by the Order of the Ministry of Economic Development of Russia dated February 15, 2007. #39:

1. Land plots intended for the placement of multi-storey residential buildings.

2. Land plots intended for placement of houses of individual residential development.

3. Land plots intended for the placement of garages and parking lots.

4. Land plots that are part of country, horticultural and horticultural associations.

5. Land plots intended for placement of objects of trade, public catering and consumer services.

6. Land plots intended for accommodation of hotels.

7. Land plots intended for placement of administrative and office buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.

8. Land plots intended for placement of recreational and health-improving facilities.

9. Land plots intended for the placement of industrial and administrative buildings, buildings, industrial facilities, utilities, logistics, food supply, marketing and procurement.

10. Land plots intended for the placement of power plants, facilities and facilities serving them.

11. Land plots intended for the placement of ports, water, railway stations, road stations, airports, airfields, air terminals.

12. Land plots occupied by water bodies in circulation.

14. Land plots occupied by specially protected territories and objects, including urban forests, squares, parks, city gardens.

15. Land plots intended for agricultural use.

16. Land plots of streets, avenues, squares, highways, alleys, boulevards, outposts, lanes, driveways, dead ends; land plots of reserve lands; land plots occupied by water bodies withdrawn from circulation or limited in circulation in accordance withlegislationRussian Federation; land plots under the right of way of reservoirs, canals and collectors, embankments.

17. Land plots intended for placement of administrative buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.

The cadastral value of land plots as part of the lands of settlements is determined as of January 1 of the year of work on the state cadastral valuation of lands of settlements within the boundaries of a constituent entity of the Russian Federation.

The determination of the cadastral value of land plots as part of the lands of settlements is carried out in the following order:

1. Formation of the List of land plots as part of the lands of settlements.

2. Calculation of the cadastral value of land plots as part of the land of settlements.

The procedure for determining the cadastral value of land plots as part of the lands of settlements

Formation of the List of land plots as part of the lands of settlements.
The list of land plots as part of the lands of settlements is formed by the territorial department of the federal executive body, which performs the functions of providing services in the field of state cadastral valuation of land, for the constituent entity of the Russian Federation as of January 1 of the year of work.
The specified list should contain information about all land plots located in the assessed territory; the absence of accounting characteristics for land plots included in the list, and the presence of conflicting data, is not allowed.
Calculation of the cadastral value of land plots as part of the types of permitted use of land specified in subparagraphs.
Calculation of the cadastral value of land plots as part of the types of permitted land use

The composition of cost factors is determined for each type of permitted use of land plots as part of the lands of settlements based on an approximate list of cost factors and analysis of information on the real estate market of a constituent entity of the Russian Federation.

Information can be collected from the following sources:

State land cadastre;

State fund data obtained as a result of land management;

Data funds and databases at the disposal of organizations and institutions of the subject of the Russian Federation and municipalities.

The basis for calculating the cadastral value of land plots is the specific indicators of the cadastral value of land (hereinafter referred to as UPKSZ).

UPKSZ - cadastral value of 1 m 2 objects State cadastral valuation of land.

For each group, the UPKSZ are different.

The cadastral value of land is calculated by the formula:

KS \u003d UPKSZ * S,

S2.

The amount of land tax is determined based on:

tax base- cadastral value of the land plot (established as a result of the state cadastral valuation of land);

Land tax rates (established by regulatory legal acts of representative bodies of local self-government)

Land tax benefits (established by the legislation of the Russian Federation; regulatory legal acts of representative bodies of local self-government).

In this work, the land tax (TL) is calculated by formula (2) (excluding benefits):

ZN \u003d KS * Tax rate

A practical example of determining the cadastral value of a land plot for tax purposes

2.1 General characteristics of the object of assessment

In this course work, to calculate the cadastral value of land, a land plot is used that is intended to accommodate houses of individual residential development.

This site is located on the territory of the city of Biysk.

The address and location of the object can be seen from the following map (Tsesovskaya street, 64).

The characteristics of the object are given in the public cadastral map, which is shown below.

Object characteristics:

Cadastral number 22:65:016402:26

Private two-storey house

Status:		previously accounted for

The address:		Altai region, Biysk, st. Tsesovskaya, house 64

Fixed area:		904.00 sq. m

Cadastral value:		475 124.32 rub.

Type of ownership:		No data


Registration date:	24.01.2006


Cadastral engineer:		No data


Quarter:		22:65:0016404

Area:		22:65

County:


		Settlement lands (land of settlements)


Permitted use

By classifier (code):	142001000000

By classifier (description):	For residential buildings

According to the document:	For the operation of a residential building (land under houses of individual residential development)

2.2 Determination of the cadastral value of a land plot

Determined by the formula:

KS = UPKSZ * S

Where KS - the assessed land, rub.,

UPKSZ - a specific indicator of the cadastral value of land, rub / m 2 ,

S – land plot area, m 2 .

UPKSZ was taken from the Decree of the Administration of the Altai Territory dated December 28, 2009 No. 546.

In this course work, UPKSZ amounted to 145.25 rubles / m 2

Land area 904 m 2 .

S \u003d 904 m 2

KS \u003d 145.25 * 904

KS \u003d 131 306 rubles.

Thus, the cadastral value was RUB 131,306

2.3 Calculation of land tax

Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3% for land plots:

classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;
occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;
purchased (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming;
limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Art. 27 of the Land Code of the Russian Federation);

1.5% for other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot ( paragraph 2 of Art. 394 of the Tax Code of the Russian Federation).

Thus, the tax rate on land plot, intended for placement of houses of individual residential development is 0.3%

The land tax is determined by the formula:

ZN \u003d KS * Tax rate

ZN \u003d 131 306 * 0.3 / 100

ZN = 393.92 rubles.

So the land tax was 393.92 rubles.

Conclusion

In this course work, we calculated the cadastral value of the land and land tax.

The calculation object was chosen from the Public Cadastral Map.

Land plot intended for placement of houses of individual residential development.

The cost of land with a total area of 904 m 2 depending on the Specific indicator of the cadastral value amounted to 131,306 rubles. Where the Specific Rate was taken fromDecree of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rub / m 2.

The calculation of the value of the land allowed us to determine the tax on our land. The land plot tax, depending on the tax rate of 0.3%, amounted to 393.92 rubles.

Bibliography

2. A short course of lectures on the discipline "Land Law of Russia" [Electronic resource] - Access mode: http://studme.org/.ru .

3. Petrov V.I. Valuation of land plots: Textbook. M.: KNOPUS, 2010. - 264 p.

4. Federal Law "On valuation activities in the Russian Federation" dated July 29, 1998, No. 135-FZ

6. Public cadastral map http://maps.rosreestr.ru/PortalOnline/

7. Constitution of the Russian Federation

8. the federal lawdated 24.07.2007 N 221 "On the state real estate cadastre"

9. Federal valuation standard "Determination of cadastral value (FSO No. 4)"

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19290.		Cadastral valuation of forest and water fund lands on the territory of the Russian Federation	441.27KB
	On the territory of the Russian Federation, all types of land payments are determined on the basis of the cadastral value of land, in connection with which there is a need to obtain an objective value of this value calculated taking into account all the factors influencing it. Despite numerous studies on this issue and the existence of legal literature of non-strict indications of the need to take into account encumbrances in the process ...
7810.		Bond price	16.9KB
	Bond value types a Nominal value value c monetary units which is indicated on the bonds. As a rule, bonds are issued with a fairly high face value. For example, in the United States, bonds with a face value of $1,000 g are most often issued. Market value is the current price at which bonds are sold on the secondary market.

One of the main tasks of Rosreestr is the organization of the state cadastral valuation of land and the presentation of its results in accordance with the legislation of the Russian Federation. Determining the cadastral value of land plots is an integral and important part of the formation and maintenance of the state real estate cadastre, it is necessary when conducting any types of transactions with land plots, as well as for calculating the taxable base for land tax.

The regulatory and legal framework for the state cadastral valuation of real estate objects is legal acts in the field of real estate, including

Federal Law No. 167-FZ dated July 22, 2010 "On Amendments to the Federal Law "On Appraisal Activities in the Russian Federation" and Certain Legislative Acts of the Russian Federation"

Federal Law No. 135-FZ of July 29, 1998 "On Valuation Activities in the Russian Federation"

ORDER of the Ministry of Economic Development of the Russian Federation of October 22, 2010 N 508 "On Approval of the Federal Valuation Standard "Determining the Cadastral Value (FSO No. 4)"

Order of the Ministry of Economic Development of the Russian Federation of 04.07.2011 N 328 "On Approval of the Federal Valuation Standard" Types of Expertise, Procedure for Its Conduct, Requirements for an Expert Opinion and the Procedure for its Approval (FSO N 5)

ORDER dated July 20, 2007 N 254 On approval of the federal valuation standard "Requirements for the valuation report (FSO No. 3)"

ORDER dated July 20, 2007 N 255 On approval of the federal valuation standard "assessment purpose and types of value (FSO No. 2)"

ORDER dated July 20, 2007 N 256 "On Approval of the Federal Valuation Standard "General Concepts of Valuation, Approaches to Valuation and Requirements for Valuation (FSO No. 1)"

Normative and technical documents

Lands of settlements

Guidelines for the state cadastral valuation of land in settlements (approved by order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39).

Agricultural land

Lands of the Forest Fund

Methodology for the state cadastral valuation of the lands of the forest fund of the Russian Federation (approved by order of the Federal Land Cadastre Service of Russia dated October 17, 2002 No. P / 336).

Lands of the water fund

Lands of industry, energy, transport, communications, broadcasting, television, informatics, lands for space activities, lands of defense, security and lands of other special purpose and other special purpose

Methodology for the state cadastral valuation of industrial and other special-purpose lands (approved by order of the Federal Land Cadastre Service of Russia dated March 20, 2003 No. P / 49).

Technical guidelines for the state cadastral valuation of lands for industry, energy, transport, communications, broadcasting, television, computer science, lands for space activities, lands for defense, security and lands for other special purposes (approved by the Federal Land Cadastre Service of Russia on 03/20/2003).

Lands of specially protected territories and objects

Lands of horticultural, horticultural and country associations

Methodology for the state cadastral valuation of lands of horticultural, horticultural and dacha associations (approved by order of the Federal Land Cadastre Service of Russia dated August 26, 2002 No. P / 307).

Technical guidelines for the state cadastral valuation of lands of horticultural, horticultural and dacha associations (approved by the Federal Land Cadastre Service of Russia dated 05.06.2002).

On the territory of the Oryol region there are:

Decree of the Government of the Oryol Region dated December 23, 2011 No. 477 "On approval of the results of updating the state cadastral valuation of lands of specially protected areas and objects of the Oryol Region"

Decree of the Government of the Oryol region of December 28, 2011 No. 457 "On the standard price of land for 2012"

Decree of the Government of the Oryol Region No. 470 dated December 30, 2011 "On approval of the results of updating the state cadastral valuation of industrial, energy, transport, communications, radio broadcasting, television, informatics, lands for space activities, lands of defense, security and lands of other special purposes on the territory Oryol region"

The 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 contractor for the determination of the cadastral value and the conclusion of an agreement with him for the assessment;

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

examination of the report on the determination of 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 about the results of determining the cadastral value is carried out taking into account the specifics established by Federal Law No. 135-FZ "On Appraisal Activities in the Russian Federation".

Until January 1, 2013, the authority to make a decision to conduct a state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Articles 24.17 and 24.18 of this Law (as amended by Federal Law No. 167-FZ of 22.07.2010), also implements the body that performs the functions of the state cadastral valuation.

Making a decision to conduct a state cadastral valuation

The state cadastral valuation is carried out by decision of the executive body of state power of the constituent entity of the Russian Federation or, in cases established by the legislation of the constituent entity of the Russian Federation, by decision of the local government at least once every five years from the date as of which the state cadastral valuation was carried out (hereinafter - date of the last state cadastral valuation).

The body that made the decision to conduct the state cadastral valuation is the customer of the work to determine the cadastral value.

Formation of a list of real estate objects subject to state cadastral valuation

The state cadastral valuation is carried out in relation to real estate objects recorded in the state real estate cadastre.

The list of real estate objects subject to state cadastral valuation (hereinafter referred to as the list) is formed and provided to the customer of work to determine the cadastral value at his request by the authorized federal executive body in the field of state registration of rights to real estate and transactions with it, cadastral registration and maintenance of the state real estate cadastre (hereinafter referred to as the cadastral registration authority) in the manner established by the authorized federal body exercising the functions of legal regulation in the field of valuation activities, and including, among other things, the requirements for the content of such a request.

When compiling the list, the quantitative and qualitative characteristics of real estate objects are indicated that are necessary for the state cadastral valuation and are contained in the state real estate cadastre, as well as in other data funds, databases and documents available to the cadastral registration authority.

Conclusion of a liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value

The performer of work on determining the cadastral value is obliged to conclude a liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value on sum insured in the amount of not less than thirty million rubles.

A liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value must be concluded before signing the contract for the valuation.

Determination of the cadastral value and preparation of a report on the determination of the cadastral value

The determination of the cadastral value is carried out by appraisers in accordance with the requirements of this Federal Law, acts of the authorized federal body exercising the functions of legal regulation of valuation activities, standards and rules of valuation activities governing the determination of cadastral value, except for the case established by Article 24.21 of this Federal Law .

Drawing up a report on the determination of the cadastral value is carried out on paper and electronic media in at least three copies.

The requirements for the report on the determination of the cadastral value are established by the authorized federal body exercising the functions of legal regulation of valuation activities.

Examination of the report on the determination of the cadastral value

Within thirty days from the date of drawing up the report on determining the cadastral value, the performer of work on determining the cadastral value is obliged to ensure that the examination of this report is carried out, including a repeated examination by a self-regulatory organization of appraisers, whose members are the appraisers who have carried out the determination of the cadastral value.

The report on the determination of the cadastral value is accepted by the customer of the work on the determination of the cadastral value only if there is a positive expert opinion on the specified report.

Based on the results of the examination of the report on the determination of the cadastral value, the self-regulatory organization of appraisers gives a positive or negative expert opinion on the specified report.

The performer of work on determining the cadastral value, taking into account the identified violations, finalizes the report on determining the cadastral value and ensures its re-examination.

The negative expert opinion of the self-regulatory organization of appraisers on the report on the determination of the cadastral value includes an exhaustive list of identified violations and their appropriate justification.

Until January 1, 2013, the authority to make a decision on the conduct of the state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Article 24.17, is also exercised by the body performing the functions of the state cadastral valuation .

Approval of the results of determining the cadastral value

Within ten working days from the date of acceptance of the report on determining the cadastral value, the customer of the work on determining the cadastral value approves the results of determining the cadastral value.

Within five days from the date of approval of the results of determining the cadastral value, information on the cadastral value and one copy of the report on determining the cadastral value are sent by the customer of the work on determining the cadastral value to the federal executive body authorized by the Government of the Russian Federation, which performs the functions of state cadastral valuation (hereinafter referred to as the body performing the functions of the state cadastral valuation).

Until January 1, 2013, the authority to make a decision on the conduct of the state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Article 24.18, is also exercised by the body performing the functions of the state cadastral valuation.

Within ten working days from the date of approval of the results of determining the cadastral value, the customer of the work on determining the cadastral value publishes information on the approved results of determining the cadastral value, including the cadastral value, the date of the last state cadastral valuation, and other information determined by the federal executive body authorized to perform the functions of legal regulation in the field of maintaining the state real estate cadastre, cadastral registration and cadastral activities.

If the results of the determination of the cadastral value affect the rights and obligations of individuals, legal entities, these persons have the right to submit a request for information on the cadastral value to the cadastral registration authority in the territory of the subject of the Russian Federation at the location of the customer of the work to determine the cadastral value, which approved the results of its determination, and obtain the specified information in the manner prescribed by Article 14 of the Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre".

Consideration of disputes about the results of determining the cadastral value

The results of determining the cadastral value can be challenged in an arbitration court or a commission for considering disputes on the results of determining the cadastral value (hereinafter referred to as the commission) by individuals, legal entities in the event that the results of determining the cadastral value affect the rights and obligations of these persons, as well as state authorities, local governments in relation to real estate objects that are in state or municipal ownership (hereinafter referred to as the applicants).

In case of contesting the results of determining the cadastral value, the market value of the property must be established on the date on which its cadastral value was established.

The commissions are created by the body exercising the functions of the state cadastral valuation on the territory of the corresponding subject of the Russian Federation. The commission consists of one representative of the executive authority of the constituent entity of the Russian Federation, the body exercising the functions of state cadastral valuation, the cadastral registration authority, and the National Council for Valuation Activities.

The procedure for the creation and operation of the commission, including the forms of documents adopted by it, is established by the authorized federal body exercising the functions of legal regulation in the field of valuation activities.

The decisions of the commission may be challenged in the arbitration court.

The results of determining the cadastral value can be challenged in the commission within six months from the date of their entry into the state real estate cadastre.

To appeal against the results of determining the cadastral value, the applicant applies to the commission with an application for revising the results of determining the cadastral value (hereinafter referred to as the application for revising the cadastral value).

The grounds for revising the results of determining the cadastral value are:

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

establishing in relation to the real estate object its market value on the date as of which its cadastral value was established.

In order to identify grounds for revising the results of determining the cadastral value of a property, the applicant has the right to apply to the customer of work to determine the cadastral value and to the cadastral registration authority with a request to provide information about the property used in determining its cadastral value.

Within seven working days from the date of receipt of the said request, the customer of work to determine the cadastral value and the cadastral registration authority are obliged to provide the applicant with the relevant information.

The application for revision of the cadastral value shall be accompanied by:

cadastral passport of the property;

a notarized copy of the title or title document for the real estate object, if the application for revision of the cadastral value is submitted by a person who has the right to the real estate object;

documents confirming the unreliability of information about the property used in determining its cadastral value, if the application for revision of the cadastral value is submitted on the basis of the unreliability of the specified information;

a report if the application for revision of the cadastral value is submitted on the basis of the establishment of its market value in relation to the property;

a positive expert opinion prepared by an expert or experts of the self-regulatory organization of appraisers, of which the appraiser who prepared the report is a member, on the compliance of the appraisal report on the market value of the appraised object with the requirements of the legislation of the Russian Federation on appraisal activities, including the requirements of this Federal Law, federal appraisal standards and others acts of the authorized federal body exercising the functions of legal regulation of valuation activities, the requirements of the standards and rules for the valuation activities of such a self-regulatory organization of appraisers in cases established by the authorized federal body exercising the functions of normative legal regulation of valuation activities, in the order of creation and work of the commission.

An application for revision of the cadastral value without the attachment of these documents will not be accepted for consideration.

Other documents may also be attached to the application for revision of the cadastral value.

An application for revision of the cadastral value is considered by the commission within one month from the date of its receipt.

Within seven days from the date of receipt of the application for revision of the cadastral value, the commission sends a notification of receipt of this application and acceptance for consideration, indicating the date of its consideration, to the local government on whose territory the property is located, the results of determining the cadastral value of which are disputed, and to the person holding the right to such property.

If an application for revision of the cadastral value was submitted on the basis of unreliable information about the property, based on the results of consideration of this application, the commission has the right to take one of the following decisions:

on the rejection of an application for revision of the cadastral value in the case of using reliable information about the property in determining the cadastral value;

on the revision of the cadastral value in case of using false information about the property in determining the cadastral value.

If a decision is made to review the results of determining the cadastral value, the customer of the work to determine the cadastral value ensures the determination of the cadastral value of the real estate object in respect of which such a decision was made, in the manner established by the authorized federal body exercising the functions of legal regulation of valuation activities.

If the application for revision of the cadastral value was filed on the basis of establishing the market value of the real estate object in the report, the commission decides to determine the cadastral value of the real estate object in the amount of its market value, except for the cases provided for by the procedure for creating and operating the commission.

The meeting of the commission is competent if it is attended by at least half of its members.

Within five working days from the date of adoption, based on the results of consideration of the application for revising the cadastral value of the relevant decision, the commission notifies the person who has the right to the real estate object, the results of determining the cadastral value of which are disputed, and the local government on whose territory the real estate object is located.

Entering the results of determining the cadastral value in the state real estate cadastre

Within ten working days from the date of completion of the consideration of disputes about the results of determining the cadastral value, the body performing the functions of state cadastral valuation sends information about the cadastral value to the cadastral registration body.

Within ten working days from the date of receipt of information on the cadastral value, the cadastral registration authority shall enter them into the state real estate cadastre, unless otherwise provided by the legislation of the Russian Federation.

Information on the cadastral value is used for the purposes provided for by the legislation of the Russian Federation from the moment they are entered into the state real estate cadastre.

Determination of 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) quality characteristics

In the event that in the period between the date of the last state cadastral valuation and the date of the next state cadastral valuation, state cadastral registration of previously unrecorded real estate objects was carried out and (or) relevant information was entered into the state real estate cadastre when the qualitative and (or) quantitative characteristics of objects change of real estate, entailing a change in their cadastral value, the body performing the functions of state cadastral valuation shall determine the cadastral value of such real estate in the manner established by the authorized federal body exercising the functions of legal regulation of valuation activities.

The powers of the body exercising the functions of state cadastral valuation, provided for by this article, 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 institutions.

Data fund of the state cadastral valuation

The information used in the course of the state cadastral valuation and formed as a result of its conduct constitutes the data fund of the state cadastral valuation. In order to maintain the data fund of the state cadastral valuation, the body performing the functions of the state cadastral valuation ensures the collection of initial data, the results of the state cadastral valuation, as well as monitoring the real estate market. The procedure for maintaining the state cadastral valuation data fund and providing information from this fund is established by the authorized federal body exercising the functions of legal regulation of valuation activities.

The federal valuation standard "Determination of the cadastral value of real estate (FSO N 4)" is mandatory for use when determining the cadastral value.

The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.

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

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

conclusion of an agreement on the conduct of a cadastral valuation, including an assignment for valuation with a list of real estate objects subject to valuation;

collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value;

determination of pricing factors of objects of assessment;

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

grouping of objects of assessment;

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 the determination of the cadastral value of objects of assessment.

General requirements for determining the cadastral value

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

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

When applying mass valuation methods, the types of rights and restrictions (encumbrances) on the objects of valuation are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the subject of the Russian Federation, the regulatory legal act of the local government (in the absence of evaluator of such information).

Collection of information about the values of pricing factors and market information

To build a valuation model, the appraiser collects sufficient and reliable market information about real estate.

When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.

In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, which is determined individually for a particular property.

The collection of information about the values of pricing factors that determine the value of the appraisal objects is carried out by the appraiser.

When determining the cadastral value, the appraiser uses data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the subject of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.

For an undeveloped land plot, in the absence of an established type of permitted use, the type of permitted use is accepted that provides such a land plot with the maximum market value, taking into account territorial planning and urban zoning.

For a built-up land plot, in the absence of an established type of permitted use, the type of permitted use is accepted based on the purpose of real estate objects (buildings, structures) located within the boundaries of this land plot.

Grouping Valuation Objects

To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.

Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.

Building Valuation Models

To build a valuation model, the methodology of any of the valuation approaches can be used: costly, comparative and profitable. The choice of approach or a justified refusal to use it is carried out by the appraiser based on the specifics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information.

The choice of an assessment model consists of the following steps:

choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);

selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.

The procedure for calculating the cadastral value of appraisal objects

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

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

The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation

The state cadastral valuation of land is based on the classification of land by purpose and type of functional use. State cadastral valuation of urban and rural settlements, horticultural, horticultural and dacha associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.

In the course of the state cadastral valuation of land, an appraisal zoning of the territory is carried out. An appraisal zone is a part of land that is homogeneous in purpose, type of functional use and close in value to the cadastral value of land plots. Depending on the territorial size of the appraisal zones, their boundaries are aligned with the boundaries of land plots, taking into account the existing development and land use, the location of linear objects (streets, roads, rivers, watercourses, overpasses, railways etc.), as well as the boundaries of cadastral regions or cadastral quarters. Based on the results of the appraisal zoning, a map (scheme) of the appraisal zones is drawn up and the cadastral value of a unit of area within the boundaries of these zones is established. The state cadastral valuation of land is carried out taking into account the data of land, urban planning, forestry, water and other cadastres. The results of the state cadastral valuation of land are entered into the state real estate cadastre.

When conducting state cadastral registration of newly formed land plots, as well as current changes associated with a change in the category of land, type of permitted use or clarification of the area of land plots, their cadastral value is determined based on the results of the state cadastral valuation of land.

Questions for self-control

In what year was the reform of the real estate accounting system aimed at creating a unified state real estate cadastre initiated in our country?

What sign separates the elements of the cadastral number?

How many cadastral districts have been created on the territory of the Russian Federation?

What information resource is the state real estate cadastre?

Is cadastral information publicly available?

On what media is the state real estate cadastre maintained?

Is information about real rights to a real estate object subject to inclusion in the entry about such a real estate object in the Register of Real Estate Objects?

From what moment is the certificate of cadastral engineer recognized as valid?

Is it necessary for a cadastral engineer to have a license to carry out geodetic activities?

The information contained in the register of cadastral engineers is - ?

Who are the parties to the contract for the implementation of cadastral works?

What documents are the result of the cadastral work?

What document is transferred to the customer when performing cadastral work, as a result of which documents are prepared for submission to the cadastral registration authority of an application for registration of a structure?

Whose signature is the examination certificate certified by?

How is the location of the building on the land plot determined when drawing up a technical plan?

A systematized set of information about registered real estate, as well as information about the passage of the State Border of the Russian Federation, about the borders between the constituent entities of the Russian Federation, the borders of municipalities, the boundaries of settlements, about territorial zones and zones with special conditions for the use of territories and other information is ...

The actions of the authorized body to enter information about real estate into the State Property Committee, which confirm the existence of such real estate with characteristics that allow such real estate to be identified as an individually defined thing, or confirm the cessation of the existence of such real estate is ...

What information about the building cannot be indicated in the technical plan on the basis of a declaration drawn up and certified by the owner of the property?

Can a declaration drawn up and certified by a cadastral engineer be the basis for indicating information about a property in technical terms?

What are the requirements for the preparation of a boundary plan?

Which section is subject to mandatory inclusion in the boundary plan, regardless of the type of cadastral work?

What are the main parts of the boundary plan

Should a boundary plan drawn up on paper be stitched?

What method can be used to determine the coordinates of the characteristic points of the boundaries of land?

Continue the offer. “When agreeing on the location of the boundaries of the land plot, the interested person does not have the right ...”

Is the location of the boundaries of land plots coordinated with citizens who own adjacent land plots by right of ownership?

Which body has the right to carry out cadastral registration and state registration of rights to real estate and transactions with it?

The objects of cadastral registration are ...

Under the cadastral value is understood:

Which body in our country carries out legal regulation in the sphere of cadastral relations?

Do the provisions of the Federal Law apply? « About the State Real Estate Cadastre» in relation to subsoil, air and sea vessels, inland navigation vessels and space objects, enterprises as property complexes?

Which body establishes the procedure for the cadastral division of the territory of the Russian Federation?

Who establishes the procedure for assigning cadastral numbers to real estate objects?

State cadastral registration of what real estate is carried out in accordance with the Federal Law "On the State Real Estate Cadastre"?

What is considered a cadastral relationship?

The source of cadastral information can be -?

The planning and cartographic materials used in the cadastre may include ...

What coordinate system is currently the state one in the implementation of geodetic and cartographic work?

On the basis of what points of the network are permanent differential stations created in order to provide the possibility of determining the coordinates of consumers in a mode close to real time?

What is the smallest unit of division of the cadastral area?

What is the structure of the cadastral number of the cadastral quarter?

Does the list of sections included in the boundary plan depend on the type of cadastral work?

What are the parts of a plan?

What methods can be used to determine the coordinates of the characteristic points of the boundaries of land?

How is the location of an unfinished construction object on a land plot determined when drawing up a technical plan?

What document is transferred to the customer of cadastral works when performing cadastral works, as a result of which documents are prepared for submission to the cadastral registration authority of an application for deregistration of an object of construction in progress?

What document grants the right to carry out cadastral activities?

What legal act is the source of legal regulation of cadastral relations?

Can the basis for indicating information about the property in technical terms be a declaration drawn up and certified by the owner of the property?

On which sheet of the boundary plan of the listed ones is the signature and seal of the cadastral engineer affixed?

On sheets of what format are the sections that are part of the text part of the boundary plan drawn up?

On the basis of what documents information about the property is indicated in the technical plan?

The basis of the legal regulation of the state cadastral valuation is:

Is the location of the boundaries of land plots coordinated with citizens who have adjacent land plots that are in municipal ownership, have been granted lifetime inheritable possession?

Continue the offer. “The subject of coordinating the location of the boundaries of land plots with an interested person when performing cadastral work is ...”

What is the result of cadastral work?

What is a technical plan?

What is the duty of a cadastral engineer under a contract for cadastral work?

Whose signature is the technical plan certified by?

Bibliography

a) basic literature

Federal Law No. 221-FZ of July 24, 2007 "On the State Real Estate Cadastre". [Electronic resource]. Access from reference - legal system"Consultant Plus".

Afonina A.V., Tsiss T.A. Commentary on the Federal Law of July 24, 2007 No. 221-FZ "On the State Real Estate Cadastre", 2nd edition. M.: 2010.

Decree of the President of the Russian Federation of December 25, 2008 No. 1847 "On the Federal Service for State Registration, Cadastre and Cartography". [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated 4.04. 2011 №144 “On Approval of the Procedure for Cadastral Division of the Territory of the Russian Federation and the Procedure for Assigning Cadastral Numbers to Real Estate.” [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated November 24, 2008 No. 412 “On approval of the form of a boundary plan and requirements for its preparation, an approximate form of a notice of a meeting on the coordination of the location of land boundaries”. [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated September 1, 2010 No. 403 “On approval of the form of the technical plan of the building and requirements for its preparation”. [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation of December 29, 2010 No. 583 "On approval of the form of the technical plan of the premises and the requirements for its preparation." [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated December 13, 2010 No. 628 "On approval of the form of a declaration on a real estate object and requirements for its preparation." [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated December 13, 2010 No. 627 "On approval of the form of the survey report and the requirements for its preparation". [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated 03.08.2011 No. 388 "On approval of the requirements for the land surveying project". [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation On Approval of the Federal Valuation Standard "Determining the Cadastral Value (FSO No. 4)" dated October 22, 2010 No. 508. [Electronic resource]. Access from reference - legal system "ConsultantPlus".

Order of the Ministry of Economic Development of the Russian Federation dated February 15, 2007 No. 39 “On Approval of Methodological Guidelines for the State Cadastral Evaluation of Land in Settlements” // BNA FOIV, 2007. No. 21.

Varlamov A.A., Sevostyanov A.V. Land Registry. In 6 vols. T.5. Valuation of land and other real estate: Textbook for universities. M.: Publishing House "Koloss", 2007. ISBN 978-5-9532-0672-3.

Korostelev S.P. Cadastral valuation of real estate. Tutorial. Moscow: Maroseyka Publishing House, 2010. ISBN 978-5-903271-53-5.

Nanazashvili I.Kh. Cadastre, examination and appraisal of real estate: Ref. allowance. M., 2009. ISBN 978-5-06-006004-1.

Shelyakov I.M. Handbook of the cadastral engineer. Real Estate Cadastre (2nd ed.). M.: Publishing House "Dauria", 2009. ISBN 978-5-901066-44-7.

Encyclopedia of the cadastral engineer. Textbook / Ed. M.I. Petrushina. M.: Real Estate Cadastre, 2007. ISBN 978-5-903744-01-5.

b) additional literature

Grigoriev S.A., Atamanov S.A. Real estate cadastre. [Electronic resource]. URL: http://geodesy.ru/books/book/1.

Yunusov A.G., Ktitorov E.M., Petrushina M.I., Safiev A.A. Geodetic works in land management. M., GUZ, 2003. ISBN 978-5-8291-1326-1.

Basics technical inventory objects capital construction: Lecture notes / Petrushina M.I., Krasulina T.V., Shvaykovskaya E.V. M.: Real Estate Cadastre, 2006. ISBN 978-5-8291-879-2.

Basics public policy in the field of state technical accounting and inventory of capital construction projects. Legal support of the real estate cadastre: Lecture notes / Kislov V.S., Petrushina M.I. Moscow: Real Estate Cadastre, 2006. ISBN 978-5-8291-1689-6.

Formation of a real estate object as an object of cadastral registration: Lecture notes / Petrushina M.I. Moscow: Real Estate Cadastre, 2006. ISBN 978-985-6858-68-3.