P. Fedorov, O.M.

As part of the study, it is argued that over the past few years, a reassessment of the cadastral value has been carried out land plots in almost all regions Russian Federation, the adoption of all evaluation results occurred with the help of resolutions of the heads of municipalities. The purpose of the study is to identify the main problems in challenging the cadastral value of land plots. The study is conducted with the intention of using the materials of the work to conduct round tables with representatives of entrepreneurship in the field of real estate valuation and banking, as well as with students of the profile direction. To test the hypothesis, it is planned to solve the following tasks: to analyze the state of the market for commercial land plots in Penza; identify the main problems of reducing or increasing the cadastral value of land; determine the dynamics of prices in the land market; identify priority areas in this area; project possible solutions identified problems.

land tax.

price dynamics

state real estate cadastre

land revaluation

challenging the cadastral value

land plot

cadastral value

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

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

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

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

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

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

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

8. tax code of the Russian Federation dated 07.31.1998 No. 146-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07.16.1998) (current version of 01.01.2014).

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

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

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

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

Here another problem arises - the cadastral value is approved by a normative act, is obligatory for application and can be challenged only in a special order. It is the contestation of the cadastral value of land plots that will help reduce payments for the lease of this plot, as well as reduce tax burden and reduce the amount when buying a land plot into ownership. All this is quite relevant and important today, in the period of commodity-money relations in the economy.

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

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

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

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

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

However, the assessment of the market value of land plots and buildings adjacent to them can be influenced by many different factors. It can be both political and economic forces, including supply and demand in this market, location, category of land and encumbrances associated with it, as well as the availability of various communications.

As for resolving the issue of the proper date on which the plaintiff should prove the market value of the land plot when submitting a requirement to enter it as a cadastral one, here one should take into account the peculiarity of the correlation between the market and cadastral values ​​and the use of indicators and data in relation to the object when determining the market value that existed at the same moment at which they were used by the appraiser who determined the cadastral value. the cadastral value of real estate objects is determined.

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

The permitted use of the land plot is determined correctly, however, the specific indicator of the cadastral value is clearly overstated;

The market value of the land plot is below its cadastral value;

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

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

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

In turn, not unimportant problematic issues also arise when challenging the cadastral value of land plots:

There is a problem in granting land tax benefits for a certain circle of persons;

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

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

The issue of the amount of "errors" in the calculation of land tax in connection with the revaluation of the cadastral value of the land;

Conducting a mass assessment of the cadastral value of land plots blindly.

Often, many land owners are surprised and outraged by new payment notices. property taxes This also applies to land tax. All this is connected with an increase in the cost of the cadastral value of land, which often does not coincide with their real market value. Owners of such land can receive tax orders, which will be several times higher than previous payments. It cannot be denied that all this is a great stress for people.

According to the authoritative opinion of experts, the increase in the tax on a land plot is associated with a mass assessment of the cadastral value of land plots "blindly". The assessment is carried out without a site visit, and data from the State Real Estate Cadastre is not taken into account. There is nothing surprising in carrying out such an assessment, but provided that the correct information and additional information about the object of assessment is displayed in the State Real Estate Cadastre. According to the official information of the Accounts Chamber, as of mid-2014 alone, the data of the Federal Tax Service only half correspond to the data of the real estate cadastre.

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

It is important to note that the tax, which is determined using the cadastral value, is levied only on land plots. But the land itself in some areas may cost differently, and the cost of construction of various facilities may be the same. There are other cases, for example, two identical sites are priced differently, but they are in close proximity to each other. Additional information can also be obtained from the BTI, statistics authorities, Rosreestr, as well as using other databases. However, there are no legal acts yet, where the requirements for the use of the necessary documentation for the assessment should be fixed.

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

From the above, another important problem emerges - notification of a change in the cadastral value of owners. Timely information on the website of the tax service can serve as one of the tools for solving this problem. This can also be solved using information about the cadastral value of your object according to cadastral number in the State Real Estate Cadastre.

The next problem is auctions, in the form of which a cadastral valuation of land and real estate is required. Auctions, for the most part, do not justify themselves. In addition, the form of the auction does not imply the choice of a contractor according to the criteria of quality and qualifications, the main criterion in this case is the cost of performing work, and companies that do not have experience in this region are allowed to evaluate, which, of course, is reflected in the results of determining the cost.

When revaluing the cadastral value, market data on the value of land plots are used as of the date of approval of the Decree of the Government of the Penza Region dated November 15, 2013 No. 850-PP “On approval of the results of the state cadastral valuation of land settlements Penza region" (January 2012). As part of the study, we conducted a retrospective analysis of the market value of land plots (in the category "land of settlements" in the Penza region). The range of selection of data on analogous objects was taken from 11/1/2011. until April 1, 2012 (half-year interval from the date of approval of the results of the cadastral value). The cost for the analyzed period ranges from 2000 rubles / sq.m. up to 6234 rub/sq.m. The analysis used land plots for commercial purposes. The highest value was recorded in February 2012, the lowest - in April 2012. This difference is connected with the fact that land plots have a different location, area, certain differences in purpose (for the construction of garages, retail facilities, etc.).

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

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

As a result of the analysis, the excess of the cadastral value over the market value within 5-10% was revealed.

Summing up, it should be noted that there are many problematic issues when challenging the cadastral value of land plots, and some of them have been presented above. But if you take a responsible approach to solving these problems, you can get rid of them. Many problems are associated with the legal framework, which in turn affects the actions of the appraisers themselves and companies that produce a massive assessment of the cadastral value of land and residential real estate. And also a significant problem is the untimely notification of land owners about changes in the cadastral value, which often does not allow them to resolve issues in an administrative manner, namely in the commission to challenge the cadastral value.

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

Baronin S.A., Doctor of Economics, Professor, Lecturer at the Department of Expertise and Real Estate Management, PGUAS, Penza.

Bibliographic link

Problems of land valuation in Moscow

V.Yu. Konovalov

Head of the Sector for Methodological Support and Market Valuation of Lands of the Moscow Land Committee, Candidate of Technical Sciences

Modern Moscow is a metropolis whose development reflects modern stage development of the state. At this stage, the most relevant issues are the regulation of land relations as an effective means of resolving the economic problems of the modern period.

Land in Moscow - one of the most important resources for the development and functioning of the city - is at the same time the basis production activities, and real estate.

In countries with developed market economies, paid land use is a powerful lever for influencing urban development (for example, in the United States, it is real estate that is the main form of taxation).

On the territory of Moscow, which is 6/1000 percent of the territory of the state and hosts about 6 percent Russian population, more than 30 percent of all investments are concentrated. More than 23 thousand hectares of land are involved in the sphere of lease relations. Land users paying land tax occupy an area of ​​15.7 thousand hectares.

In 2002, land payments and payments for the right to lease amounted to 10 billion rubles, or 4 percent of the budget revenues (in 2001, their share was less than 3 percent). In connection with the indexation of land payment rates by 1.8 times in 2003, it is planned to receive much more funds. In 2003, the total receipts in the revenue part of the budget of the city of Moscow from the land property complex should amount to more than 11 percent.

but a sharp increase rates, i.e. the tax burden on the land user, gives rise to the problem of non-payments. We are approaching

We are heading to a stage where a subsequent increase in the tax burden on real estate will require a reduction in other types of tax burden. Therefore, at present, one of the main tasks of improving the efficiency of land management is to optimize the collection of rent, land tax and payment for the right to lease or sell land into ownership. In order to further increase the efficiency of land use, it is necessary to improve the land assessment system.

In this regard, two areas of assessment are being developed in Moscow:

1) an individual assessment, which is an assessment of the rights to conclude land lease agreements. (There is as yet no land ownership in Moscow, with the exception of 1 land plot sold in Zelenograd as an experiment);

2) mass (or cadastral) assessment in order to establish economically justified rates of land payments.

In Moscow, the practice of evaluating the rights to lease land (up to 49 years) has existed for more than 10 years. During this time, the Moscow Land Committee (Moskomzem) has accumulated and summarized rich practical experience in selling land lease rights. An extensive regulatory framework has been formed.

From 1993 to the present, more than 14,000 land lease rights have been sold through competitive commissions, including more than 1,500 long-term lease rights for a total of $1.1 billion.

In 2002 alone, 221 long-term and 1355 short-term agreements were executed with the purchase of lease rights.

lease of land plots for a total amount of more than 100 million US dollars.

The average selling price of long-term land lease rights in 2001 was $1.04 million/ha, or 116 percent of the 2000 average selling price. In 2002, due to an increase in investment activity in the outlying areas of the city and a decrease in vacant land plots in its center, the average sales price slightly decreased, but nevertheless amounted to about US$1.0 million/ha.

Currently, the amount of payment for the right to conclude a lease agreement for a land plot in the territorial and economic zones of Moscow is in the following ranges:

From 300,000 to 800,000 USD/ha in the peripheral areas of the city (20-69 territorial economic assessment zones);

From 5,000,000 to 10,000,000 USD/ha in the city center (1-9 territorial economic evaluation zones).

The calculation of the cost of land lease rights is carried out in accordance with the methodological recommendations approved by the Decree of the Government of Moscow dated November 13, 2001 No. 1022-PP “On Approval of the Methodology for Calculating the Fee for the Right to Lease a Land Plot”. This methodology was developed on the basis of the analysis of sales of land lease rights. It takes into account the location of the land plot in the urban infrastructure system and the level of its development, the purpose of the land plot, as well as the quality improvements made and expected.

The methodology is based on a unified approach for calculating the amount of payment for the right to short-term and long-term lease of a land plot intended both for construction and for servicing buildings and structures located on the land plot. At the same time, the prefectures of administrative districts have the right to approve the cost of land lease rights not lower than those calculated according to the methodology of Moskomzem. This will allow us to promptly adjust the estimated cost of rights in the future.

lease in accordance with market trends by adjusting the basic amount of payment for the right to lease a land plot.

In connection with the adoption of the Land Code of the Russian Federation in Moscow, preparations are being made for the sale of land plots for ownership. To this end, the regulatory legal framework is being improved, taking into account both the interests of the city and the interests of investors and land users.

Under these conditions, Moscow's experience in selling land lease rights can be viewed as a preparatory stage for the introduction of land ownership and the creation of a full-fledged land market.

At the same time, there are a number of problems associated with the implementation of the requirements of federal legislation, as well as with their economic feasibility.

1. Article 2 of the Law of the Russian Federation of October 25, 2001 No. 137-FZ “On the Enactment of the Land Code of the Russian Federation” establishes an upper limit on the value of land in the amount of 30 times the land tax rate when selling state or municipally owned land plots to owners of located on them buildings, structures, structures. Moscow is in favor of changing the upper limit to the level of the market value of land, because in connection with low rates land tax, the fulfillment of this requirement will lead to a shortage of money in the budget.

In 2003, thirty times the average land tax rate in Moscow is: 349,200 x 30 = 10,476,000 rubles/ha (or $327,375). That is, the marginal rate for the purchase of land plots into ownership, established by federal legislation, is 3.5 times lower than the prevailing average market prices for sales of land lease rights in Moscow.

In such a situation, an ill-conceived, without calculating the economic feasibility, the transition to the widespread sale of land plots into ownership can lead to very negative consequences, in

including a decrease in revenues to the budgets of all levels. After all, it is clear that the value of land should not be lower than the value of the rights to lease it:

S.z. = Ref.ar. + drive ^Lr.pl. - bring KhZem.nal.,

where S.z. - the cost of the land;

lead ^Ar.pl. - adjusted capitalized rental rates for 49 years;

brought KhEm.nal. - adjusted capitalized land tax rates for 49 years.

Taking into account annual land payments, the average value of land in the city must be at least the following amount:

S.z. = 1,000,000 + 24,300 x 49 - 10,912 x 49 = 1,000,000 + 1,190,700 - 534,688 = $1,655,312/ha (not $327,375).

Thus, the city will receive less than $1,327,937/ha.

2. Another problem is the significant gap between rent rates and land tax rates. In 2003, the following average land payment rates for the city were in effect in Moscow:

Land tax - 349,200 rubles/ha (or $10,912/ha);

Rent payment - 777,600 rubles/ha (or $24,300/ha).

That is, the rent for land in the city of Moscow is on average 2.22 times higher than the land tax rates. Meanwhile, land owners have a large amount of rights to land compared to tenants. The transition to the collection of land payments based on the cadastral and market value of land and the further improvement of the taxation system based on land rent should eliminate the contradiction that has arisen.

However, it is not possible to change the land tax rates due to the fact that the Law of the Russian Federation “On payment for land” establishes land tax rates in a directive for all constituent entities of the Russian Federation.

3. Another serious problem is that, in accordance with the practice of providing land for lease that has developed in Moscow over a 10-year period (since 1993), the sale of land lease rights is carried out as a sale and purchase transaction between the Moscow City Administration and a person which became the winner of the auction, the subject of which was the right to conclude a lease agreement for a land plot. This payment is provided for in the corresponding revenue item of the Moscow city budget.

Decree of the Government of the Russian Federation dated 11.11.2002 No. 808 “On organizing and conducting auctions for the sale of state or municipally owned land plots or the right to conclude lease agreements for such land plots” does not provide for the sale of land lease rights as independent payments. They are defined as the amount of rent.

The execution of this federal decree may lead to the destruction of the practice of selling leasehold rights and, as a result, to a shortage of funds in the city budget.

The state cadastral valuation of land in the city of Moscow was carried out in strict accordance with the Methodology for the state cadastral valuation of land in settlements, approved by order of the Federal Service land registry Russia dated October 17, 2002 No. P / 337.

During the assessment, data were processed for more than 70 thousand housing stock objects, 5 thousand objects non-residential fund and 3 thousand land plots with purchased lease rights. As a result, specific indicators of the cadastral value of land were obtained for each cadastral quarter of the city for 14 types of functional use of land. This allows moving to a more detailed territorial and economic zoning by cadastral quarters.

The results of the cadastral valuation of land showed that the peripheral and middle zones of the city were underestimated, in

including land around the third transport ring. Due to the fact that the cadastral valuation was carried out on smaller territorial units - cadastral quarters (there are about 1500 cadastral quarters, and 69 territorial-economic zones) - it became possible to eliminate the shortcomings of the existing territorial-economic division, in which rates at the boundaries of zones change by 5 or more once.

Unfortunately, at present, the results of the state cadastral valuation cannot be applied for taxation purposes, since the relevant changes have not been made to the Law of the Russian Federation “On Land Payments”. As already mentioned, this law does not provide for the possibility of using cadastral valuation data to determine land tax rates, but sets them directively for all subjects of the Russian Federation.

In accordance with the Land Code of the Russian Federation, the main principles for determining the amount of rent for land plots are approved by the Government of the Russian Federation. However, they have not yet been approved, and in accordance with current procedure rent and land tax rates are interrelated.

There is also no clear definition of the term

"cadastral value". In view of this, there are repeated attempts to replace it with the concept of "market value", which confuses the existing order. For example, there are projects federal laws, in which it is proposed to establish the market value on the basis of the cadastral value.

Contradictions between federal regulatory framework and the established practice of the constituent entities of the Russian Federation in the field of assessment mainly arose due to the insufficient elaboration of this issue, the lack of clear goals and objectives, and also due to the insufficient interaction of federal authorities both at the horizontal and vertical levels.

The introduction of a system of state certification of appraisers and civil servants involved in real estate valuation, as well as the establishment of clear standards and requirements should help eliminate the existing contradictions, and along with the gradual, deliberate introduction of land ownership and the establishment of its free market turnover at real market prices, increase the value lands of Moscow and, accordingly, their investment attractiveness which will be a significant contribution to the Russian economy.

Volovich N.V.,
LLC Institute for Property Valuation
and financial activities”, Tomsk

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

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

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

I. Evaluation of the occupied building site (RB).

Answers the question of how much the land for future development costs.

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

The answer to the question, for how much you can sell the site, if you bring it to the degree of readiness for construction.

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

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

RB = cost of acquiring a building plot
BL = value of land fully prepared for building
K = site preparation costs, which means taking into account the following costs:

• Pollution cleaning;
• Costs for urban design and expertise;
• The cost of external and internal connections to the engineering and transport infrastructure
• Environmental requirements, incl. acquisition of land plots for landscaping;
• Expenses for compulsory social infrastructure;
• Topogeodetic works;
• Transaction costs (for execution and registration of the contract);
• Current and unforeseen expenses.

S = Drop-out area from acquired land common use- streets, landscaping, social infrastructure.
p = interest on investment.
n = time to prepare the building site, including the risks of not completing it on time.

This approach will need to be specified in the near future for the assessment of built-up and built-up land plots in Russia, because required by applicable law. This is explicitly stated in paragraph 1 of Article 30 of the Land Code of the Russian Federation "Procedure for the provision of land plots for construction from lands that are state or municipal property."

The application of such an approach in modern conditions has significant obstacles.

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

Due to the above reasons, the current use of the classical definition of market value and methods for its assessment for land plots is not realistic. For the most part, these problems force appraisers to refuse to evaluate land plots under existing development by considering it as part of a single real estate object, which significantly impoverishes the quality of the assessment. This is well demonstrated by the political discussion initiated by the RSPP on the abolition of the redemption price for obtaining ownership of land plots by the owners of buildings and structures located on them. And although incorrect arguments are given, the very question of the possibility of an objective separate assessment of land plots and real estate objects located on them has moved into a practical plane. By virtue of this discussion alone, appraisers should develop a unified position, despite the desire to postpone the answer until the period when the land market has taken on classical forms.

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

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

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

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

Suggested Assessment Approach- costly.

Using the income and comparative approach is not possible, as well as the residual technique for land.

Firstly, RusAl (producing 75% of Russian primary aluminum and 10% of world production) is not open, transfer prices are used, including tolling.

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

Thirdly, the Achinsk alumina refinery was built in the 60s, i.e. large depreciation of funds.

Description of the object of assessment

Fixed payments for land

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

The Mazulsky lime mine is located on the territory of the Achinsk region and belongs to the category of industrial and other special purpose lands. The tax rate in accordance with the Law of the Russian Federation "On payment for land" is 0.259 rubles. per sq. meter. The rental rate for non-ferrous metallurgy enterprises in the district is set by the decision of the local government and is 20 times the land tax rate, i.е. RUB 5.12 per sq. meter.

The multiplicity of the land tax established in the Krasnoyarsk Territory when buying out a land plot into ownership by the owners of the buildings, structures and structures located on them, since December 2003, is equal to 8. Before that, a 3-fold coefficient was applied, in accordance with which the land plot of the industrial site was redeemed in 2002 - 87.6 thousand rubles. per ha.

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

Assessment Method

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

Produced calculation for the assessment of costs for the formation of land plots

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

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

1180 hectares were allocated for the construction of the Mazulsky mine, of which 415 hectares (35.2%) were agricultural land.

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

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

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

Total: the cost of new land development is:

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

but given territory was used for construction for 10 and 4 years, respectively, which makes investments in these assets not only risky, but also requiring the withdrawal of funds for a long period. All this significantly increases the cost of these investments over time. In the valuation performed, the time value of money is taken at the rate of 14% per annum. At 14% per annum, this amounts to an increase in the cost of investments with a construction period of the AGK site of 10 years by 3.707 times and as a result gives 135.7 rubles. per sq. meter.

The mine was developed for 4 years - an increase in the price of 1.4815. Those. present value per sq. meter of land plots of the mine - 39.5. This is the minimum cadastral value of the land. With the planned land tax rate of 1.5% of the cadastral value of the land plot, it will amount to 0.6 rubles. per sq. meter, which is 2.3 times more than the current land tax rate for the lands of the district.

Assessment of the costs of meeting environmental requirements

The functioning of the AGC required the development of a forest protection zone. According to the project, its area was 493 hectares. The cost of arranging such a zone, excluding the cost of acquiring a land plot at the present time, would be equal to 45 rubles per square meter. meter (the cost of purchasing planting material, taking into account high-density planting). Thus, in general, the cost of arranging such a zone would currently be 62 rubles per sq. m. meter (17 rubles per square meter of land itself - 11.6 rubles per square meter with the accumulation of the amount for 3 years at a rate of 14% per annum) or 306.6 million rubles per 493 hectares of the required protective zone.

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

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

JSC Achinsk Alumina Refinery has a thermal power plant that provides the refinery with heat and a significant part of electricity. Direct supplier - Nazarovskaya GRES, connected to the CHPP AGK LEP 110 with a length of 30 km . According to aggregated indicators of the cost of construction of power plants and electrical networks approved by RAO "UES of Russia" in 2002, the cost of construction of power plants (GRES) in 2001 is at least 470 US dollars (taking into account the link to local conditions and the installation of nitrogen and desulfurization) per kW. In 2002, the cost of the head source of power supply in terms of the actual maximum load of the Nazarovskaya TPP for OAO AGK amounted to Rs. RUB 940,525 thousand

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

Thus, the total cost of connecting the AGK to the required additional power supply costs 940,552.5 thousand rubles, or per square meter. meter of the area occupied by the AGK (980 ha) - 96 rubles.

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

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

However, this cadastral value is 30 times higher than the redemption price of land plots of the production base, for which transactions were made in 2002, and more than 6 times higher than the current redemption rate for this urban development zone. At the same time, it should be taken into account that this calculation did not take into account a number of other necessary connections to the engineering and transport infrastructure, the costs of additional purification of air, water and soil polluted as a result of the operation of the AGC, as well as necessary costs for social infrastructure for the families of the plant's employees. Calculations show that the use of Western technologies for assessing industrial sites will approximately double the cadastral value of the land occupied by AGK. As a result, we will have indicators of the cadastral value of the land plot of about 20 euros per square meter. meter, which corresponds to the minimum market value of industrial land in Germany.

So, it happened, for example, in the European standards TeGoVa, which all colleagues could get acquainted with thanks to the translation of these POO standards published this year. In Russian practice, as a rule, only the residual technique for land is used, it is rather difficult to verify the reliability of the results because it is used, as a rule, to assess areas under buildings and structures with high physical wear, which is unacceptable.

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

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

The cadastral value is an independent valuation of a property, which is carried out on the territory of each region of Russia. At the same time, it is as close as possible to the market value, since it consists mainly of such indicators as supply and demand for a property (be it an apartment, a land plot, a house, etc.).

In accordance with Federal Law No. 237 “On State Cadastral Valuation”, which entered into force on January 1, 2017, the cadastral valuation of real estate for subsequent tax calculations for apartments, houses, summer cottages and garages individuals will be carried out not by market appraisers, but by state ones, introduces new criteria and new rules for evaluating real estate objects, the procedure for calculating property tax has been changed: it is planned to switch completely to the new system of calculations by 2020. For this purpose, special state institutions (SBUs) are being created in each region of the country.

A private cadastral valuation, based on which residents of 28 regions paid property tax for the first time in 2016, did not justify itself. Citizens got inflated tax amounts. This arose due to the lack of reliable state bases of initial data on apartments, dachas, land plots, which are required for a correct assessment. Random companies that were selected at auctions could not independently collect and update a huge array of disparate information, including archival ones. Responsibility for the final figures of the property tax was divided between different organizations, which confused the whole system.

Applies not inventory value real estate object, and cadastral. It, in turn, practically corresponds to the market value. As a result of these changes, the property tax increased several times.

In order to find out the cadastral value of the property you are interested in, you can use such a resource as the official website of Rosreestr. However, such information is of a reference nature and is not sufficient for official confirmation of the cadastral value.

It is possible that an independent appraiser may make a mistake when calculating the cadastral value. This subsequently leads to an incorrect calculation of property tax and, as a rule, upwards. In such situations, by virtue of the law, a citizen has the opportunity to restore the violated right and appeal (dispute) the assessment.

It is important that now they will collect information not only about specific houses or apartments, but also about whether they are located in environmentally friendly places or not, take into account the economic and social state of the regions, transport accessibility, availability of shops, places of entertainment. These indicators do not directly relate to real estate, but will affect its cadastral value. The deterioration of buildings will also be taken into account. Old houses in the villages will not be valued more than recently built cottages of similar size.

According to the law, the state cadastral valuation will be carried out once every 3-5 years, and in federal cities - in Moscow, St. Petersburg and Sevastopol once every 2 years, but at least once every 5 years, with the exception of an extraordinary valuation. It will be needed in case real estate prices in a particular region suddenly fall by more than 30% since the previous calculations.

The assessment can be carried out simultaneously in relation to all types of real estate objects, as well as all categories of land in the region: agricultural or industrial land, land of settlements, etc.

The cadastral value is required for:

1. Calculation of taxes and fees. Previously, for these purposes throughout Russia, an inventory value was used, which is significantly lower than the cadastral one. This is due to the fact that its calculation is based on the costs of building a property and depreciation of property;
2. design mortgage loan. Banks take into account this cost, because in case of non-repayment of the loan, the apartment can be sold for this amount.
3. entry into inheritance rights;
4. registration of purchase and sale transactions, donations, etc.

There are several ways to find out the cadastral value of real estate:

1. It is indicated in the cadastral passport;
2. personally apply to Rosreestr, a multifunctional center and order a certificate of the cadastral value of the object or an extract from state cadastre real estate;
3. on the Rosreestr website.

If a citizen believes that the cadastral value of the apartment is too high, then he has the right to challenge it. Under the new rules, there are three main ways to challenge:

1. Submit an application to the commission. In accordance with the law on valuation activities, commissions have been created under Rosreestr, and in accordance with the new law, commissions will be created by state bodies. According to the current norms of the commission, they consider applications for correcting an error and recognizing the cadastral value equal to the market value, and according to the new law, only the last authority will be assigned to them;
2. such application must be considered within 30 days;
3. filing an application with the court to invalidate the decision of the commission;
4. in court, filing an administrative statement of claim. At the same time, it is not required to apply to the commission with the requirement to recognize the value in the amount of the market value or to correct the error;

However, for legal entities The law on appraisal activities provides for a mandatory pre-trial procedure for resolving such an issue.

He has in without fail must be special license to carry out relevant activities. This report indicates the market price of the apartment, which is significantly lower than the cadastral value.

In addition, the list of real estate objects subject to taxation has been somewhat expanded by the new system.

In the current situation, when new laws have been adopted and this system has not yet been debugged to the end, the number of litigations will increase. In addition, there is no uniformity in the interpretation of some rules, which can lead to unpredictability judgment.

In general, such innovations are designed to increase the amount of cash receipts to the state. But not every citizen will be able to afford to pay property tax, which will amount to several thousand rubles, although the increase in property tax on individuals is calculated until 2020.

Bibliography:

1. Federal Law No. 237-FZ "On State Cadastral Valuation" Electronic resource]. - URL: http://www.consultant.ru/document/cons_doc_LAW_200504/
2. Nekrest'yanov D. Changes in the procedure for assessing the cadastral value of land plots // Economy and Law. - M., 2011, No. 2. - S. 9-14
3. Khotko A.V. On the issue of the object of the state cadastral valuation of land settlements // Russian law: education, practice, science. - Yekaterinburg: GOU VPO "Ural. state. jurid. acad.", 2010, No. 5-6 (70-71). - pp. 107-115
4. Cherkashina T.A., Ivanenko D.E. Cadastral valuation of land in large and medium-sized cities in the context of reforming land relations. Finansovye issledovaniya. 2009. No. 23. S. 44-50.

Assessment of the market value of land by mass appraisal

(Problems, model and information support)

V.P. Fedorov, Ph.D.

O.M. Pakhomov,

N.V. Bulycheva,

OOO Perspektiva, St. Petersburg

1 Characteristics of the problem

1.1 Land valuation for tax purposes – the need to use mass valuation methods

Decree of the Government of the Russian Federation No. 945 of August 25, 1999 "On the state cadastral valuation of land" opens (or rather, brings back to life) a new page in the field government controlled real estate. This Decree sets the task of creating a system of state cadastral valuation of land. As stated in the Decree, cadastral valuation is one of the economic methods land administration, established "for tax purposes and other purposes."

This article is devoted to one of the main aspects of this problem - the development of a methodology for determining the value of land. Since the value as a basis of taxation must be established and then revised from a certain, established by law periodicity and simultaneously for all areas territory, when developing assessment methods, it is necessary to focus on methods of mass evaluation. This is the first thesis in the development of an assessment system for taxation.

To date, in the Russian Federation (mainly in large cities) there is already a certain positive experience in developing methods for mass real estate valuation. This was initiated by the Law “On payment for land”, which introduced paid land use in our country. The first attempts to establish land tax rates were made in the absence of a real estate market. The need to differentiate the average land tax rate established by the Law for the territory of cities and regions gave impetus to the development of mass assessment methods.

1.2 Market information - the basis for establishing a valuation

At present, the real estate market is actively developing in our country (especially in large cities), and an increasing number of specialists and government services understand that the real estate taxation system should be guided by the state of the real estate market , the price level on it. A number of government documents (for example, Decree of the Government of the Russian Federation No. 319 dated March 15, 1997 "On the procedure for determining the standard price of land", the draft Law of the Russian Federation "On land valuation", Decree of the President of the Russian Federation No. 1535 dated July 22, 1994) states that the standard price of land, the cadastral valuation should be calculated on the basis of market prices for typical land plots of the corresponding purpose.

In modern world practice, the real estate tax base is the market value of land and real estate (USA, Sweden), or the amount of potential rental income (France, England, Germany), since it is believed that the price of land is capitalized land rent. The specific value of the price of land on the market fluctuates between the capitalized minimum rental payment for the lease of a given piece of land, guaranteed under any existing method of its exploitation, and the capitalized maximum rental income from a given piece of land in the most profitable way of its exploitation.

So, the second thesis - the assessment of land plots should be determined on the basis of information about the state of the secondary real estate market of the city, taking into account the level of prices for the sale or rental of real estate.

1.3 The problem of forming an assessment requires a systematic and elaborate design of all its components

The authors of this article have repeatedly come across the opinion (usually this is the opinion of officials) that it is not necessary to create complex modeling systems, maintain expensive automated databases, it is enough to establish some system of coefficients and use them to raise and lower the base indicator set for the city. Apparently, this is also a possible way to solve the problem (albeit for a short time). As a rule, with such approaches, there is a desire to create fairly simple and unified mechanisms for generating an estimate, which in turn leads to leveling, averaging a significant number of parameters that affect the possible value of the cost, and, accordingly, to a noticeable discrepancy between it and the prices observed on real estate market.

With the development of the market and, most importantly, the enlightenment of taxpayers, the task arises evidence of the assessment of the value presented to a particular taxpayer. In developed countries that use real estate tax, there is a procedure for challenging the amount of value (base) from which real estate tax is levied. As a rule, independent appraisers are invited for this. The main appeal in the contest is an appeal to the market and the use of all three methods of real estate valuation: cost method, sales comparison method, income capitalization method.

This means that the mass appraisal methods used to determine the value must take into account the real estate market functioning patterns, use the approaches and ideology inherent in all individual appraisal methods.

Mass valuation and revaluation of real estate for tax purposes in all countries is a rather laborious and complex procedure, which is being tried in last years automate based on the use of modern information technologies, achieving the reliability of the registration system, the market monitoring system, the use of more subtle methods of mathematical modeling in the assessment.

1.4 Two types of mass property valuation methods

Analysis of a large number of mass assessment methods allows us to divide the approaches used into two types: "normative" and "positive".

By "positive" models are meant models that form an assessment based on the processing of a very large amount of market information. For this, regression analysis methods are mainly used, which allow, based on the processing of a large amount of information, to identify stable patterns that describe the relationship between the characteristics of real estate and its assessment. The use of such models is rational in a well-developed, stable real estate market.

When a market is undeveloped, one cannot rely entirely (and only) on price data in such a market. Firstly, the data itself is scarce, and secondly, random factors could affect the price value. In this case, models of the so-called "normative" type turn out to be rational. In such models, the assessment is formed on the basis of an expertly set system of rules that describe the patterns of market functioning (those that should be in a normally functioning real estate market). Such regularities include, for example, the dependence of the cost on the system of pricing qualities that describe the advantageous location of land plots in the city. Expertly (based on the analysis of well-developed real estate markets), a set of pricing qualities is established, as well as the contribution of each of them to the final value of the cost. The available information about the level of market prices for real estate (purchase and sale, rent) is used in the model for a reliable lower bound market value of urban areas. As the real estate market develops and the number of transactions on it grows, the “normative type” model begins to form an assessment based on the processing of market information (i.e., it turns into a “positive” type model).

For the imperfect real estate market to which Russian market(even the market of its large cities), it is necessary to use models based on the patterns of formation of rental effects of location, taking into account the real secondary market real estate price level (sales and rent) for objects of various purposes and the nature of the distribution of these prices across the city. The use of mathematical modeling makes it possible to take into account the basic principles of territory assessment in practical calculations, and thereby compensate for the lack of market information by constructing its model analogues based on data on the properties of the territory.

The method of mass assessment of the territory proposed by the authors is based on the results of many years of joint work of the Institute staff master plan Petersburg, Institute of Economics and Mathematics of the Russian Academy of Sciences and AOZT "Perspektiva" [???4-13]. Various variants of this methodology have been successfully used to assess the territory of St. Petersburg and a number of other Russian cities (Nizhny Novgorod, Barnaul, Syktyvkar, Novokuznetsk, Khabarovsk, etc.).

The main purpose of the methodology is to form a system of procedures for the mass assessment of urban areas for tax purposes. Based on this methodology can be calculated: land tax, rent for land, standard price and redemption price of land in the sale of urban land in the process of their privatization.

The created technique is focused on solving two main problems:

• organizing the collection of payments for the use and real estate transactions (tax, rent, cadastral valuation, standard price);
• regulation (primarily town-planning) of the development of the city with the help of economic methods.

1.5 The main problems of the mass assessment of the territory

Many modern methods real estate appraisals are based on compliance with the so-called , principle of its "best use «. The essence of this principle is that the value of real estate is determined by the economic efficiency of such a type of activity that can best use its properties and opportunities and ensure that the greatest income is obtained from its use. The standard procedure for appraising a property includes not only determining its possible value, but also indicating the way it is used, in which this possible value can become real.

When conducting mass assessments, the problem arises of determining the ways of the best use for the entire set of objects at the same time. , in conditions of complex mutual influence of various types of activities in the urban area. Moreover, as follows from the above, the assessment should be continuous (i.e., cover the entire urban area and all the main types of land use in the city), and the volume of statistical data coming from the real estate market, which are basic information for the formation of an assessment, is very small compared to the totality of the assessed territories.

One of ways to solve this problem is creation of computational models for assessing the urban area, taking into account not only the main properties of its various sections, but also the main patterns of development of types of urban land use, their relationship to the properties of the territory.

V proposed valuation model urban areas, various types of land use "seek to divide" the territory of the city among themselves so that everyone can occupy the most profitable areas for themselves, for the use of which they are able to pay in accordance with the efficiency of their economic activity.

Thus, within the framework of the model, two tasks:

1. Definition of potential economic efficiency various kinds activities in urban areas depending on their properties.
2. Distribution of territory between activities in the urban area.

It should be noted that the use of patterns linking the assessment of the territory with its qualities to select the best activities requires some caution. When conducting a mass assessment, when the entire set of objects is considered, the use of statistical patterns based on the results of observation should be accompanied in principle by taking into account the real volumes of various types of activities and their demand for the territory . So, for example, the number of banks in the city is determined by the needs for financial activity, the number of retail facilities is associated with the general purchasing potential of residents and visitors to the city, the volume of the residential function is associated with the population, etc. At the same time, the need for a territory for any type of activity depends both on the total volume of demand for the use of urban territory and on the degree of saturation of this demand at a given moment.

If, when assessing a single object, it can be assumed that the choice of the method of its use has practically no effect on the overall ratio of supply and demand in the real estate market, then this is obviously not the case when conducting a mass assessment. In other words, the implementation of the principle of "best, most effective way use” ​​of real estate takes place in the conditions of supply and demand in the market for certain types of real estate, and this principle in this case should be applied not only to each object separately, but also to the entire set of objects at the same time, in conditions of competition for the use of real estate between different types of activities, taking into account their interests and real restrictions on the volume of demand.

It should be noted that the volume of demand for real estate from various types of activities does not remain constant, but changes both quantitatively and qualitatively. Intensive integration of Russia into the world community causes significant changes in the structure of activities. The introduction of new intensive technologies changes the need for territory for a number of industrial sectors, makes it necessary to reconsider the requirements for infrastructure capabilities and the presence of technological and architectural restrictions on the territory. There is an intensive redistribution of jobs between existing and newly emerging activities.