Methodology for state cadastral valuation of water fund lands. Problems and ways to improve the assessment of the cadastral value of land

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Cadastralgradelandforestandwaterfundon theterritoryRRussianFleration

Content

• Introduction
• Chapter 2. Cadastral valuation of forest and water resources on the example of the Yamalo-Nenets autonomous region
• 2.1 Brief description of the Yamal-Nenets Autonomous Okrug
• 2.2 Quantification of land
• 2.3 Qualitative assessment of land
• Chapter 3. Evaluation optimization and solution of evaluation problems in the Yamalo-Nenets Autonomous Okrug
• 3.1 Identifying problems arising in the land valuation process
• 3.2 Streamlining the assessment process
• Conclusion
• List of used literature
• Applications

Introduction

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 factors affecting it. This task is especially urgent for such lands actively involved in the economic turnover as lands of forestry and water resources.

The state cadastral assessment of forest and water resources, in particular, is carried out on the basis of an extensive list of regulatory and legal literature.

Despite numerous studies on this problem and the presence in the regulatory - legal literature lax instructions on the need to take into account encumbrances in the process of cadastral valuation land plots, at present such accounting is not made. Moreover, the methodological guidelines do not consider the types of encumbrances, there is no method of accounting for the areas of their intersection, and the position of encumbrances on land plots is not taken into account. At the same time, the question of the need to obtain an objective value of the cadastral value of the forest and water resources, calculated on the basis of all factors influencing it, including the presence of encumbrances on the site, is very acute, since taking into account the characteristics of encumbrances makes it possible to increase the objectivity of the cadastral assessment. It is obvious that scientifically and practically grounded adjustment of the methodology for cadastral valuation of lands of forestry and water resources is an urgent task in modern socio-economic conditions.

The object of the research is the cadastral value of land plots of forest and water resources.

The subject of the research is the regularities that determine the change in the cadastral value of forest land and water resources.

cadastral valuation land forest water

The purpose of the work is to study the cadastral valuation of forest willows of one fund on the territory of the Russian Federation.

Based on the goal and the topic of the work, the following tasks arise: to formulate the foundations of cadastral valuation in the Russian Federation; consider the cadastral valuation of forest lands; study the cadastral assessment of the land of the water fund; give brief description Yamalo-Nenets Autonomous Okrug; quantify land; give a qualitative assessment of land; identify problems arising in the process of land valuation; develop proposals to optimize the assessment process.

The degree of development of the problem: the problems of real estate appraisal in the Russian Federation were investigated in the works of Sviridov A.V., Prorvich V.A., Ti-monov V.A., Sevostyanov A.V., Romma A.P., Sulin M.A., Shishov D.A., Yarmolenko A.S., Polikarpov A.M., Segedinova A.M., Kabakova S.I., Akimova I.S., Fedorova V.P., Varlamova A.A., Kiseleva V.A. , Bykova E.N., Tributs O.A. and others. Basic theoretical and methodological aspects real estate appraisals are laid down in the works of such foreign scientists as J.K. Eckert, W. Petty, A. Smith, T. Copeland, J. Murrin, J. Friedman. As the main factors that form the value of land, these authors noted the legal status, ecological state of land, etc. Methods for accounting for encumbrances in the process of mass appraisal of land were proposed by Sevostyanov A.V., Varlamov A.A., Kozlova O.Yu., Steering N.P. and others. However, over time, the need arose for a more detailed study of this issue and taking into account a larger number of characteristics of encumbrances.

Research methodology: review and analysis of regulatory and scientific and technical literature, statistical analysis.

Chapter 1. Theoretical basis cadastral valuation of land in the Russian Federation

1.1 Basics of cadastral valuation in the Russian Federation

In accordance with Art. 21.11 of the Federal Law of 29.07.1998 No. 135-F3 "On appraisal activities in Russian Federation", under the state cadastral assessment is understood a set of actions, including the Federal Law of July 29, 1998 N 135-FZ" On appraisal activities in the Russian Federation "// Collected Legislation of the Russian Federation. 1998. N 31. Art. 3813.:

- making a decision on the 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 drawing up 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;

- publication of the approved results of determining the cadastral value;

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

Consideration of disputes on the results of determining the cadastral value is carried out taking into account the features established by Federal Law-135.

State cadastral assessment is carried out by decision of the executive body 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 assessment was carried out (ФЗ-135, Article 24.12).

The body that made the decision to conduct the state cadastral valuation is the customer for the work to determine the cadastral value (FZ-135, Article 24.13).

In accordance with the Federal Law of 22.07.2010 No. 167-FZ "On Amendments to the Federal Law" On Valuation Activity in the Russian Federation "and Certain Legislative Acts of the Russian Federation", as amended on 28.12.2010, it is established that before January 1, 2013 the powers of the customer for the determination of the cadastral value established in FZ-135 (with the exception of the powers established by Articles 24.17 and 24.18 of this law) are also exercised by the body performing the functions of state cadastral valuation.

This provision was reflected in the "Clarifications of the Department of Corporate Governance of the Ministry of Economic Development of Russia on the determination of the cadastral value" dated 05/27/2011. It states that in accordance with the current version of Federal Law No. 167-FZ and Federal Law No. 135-FZ, the ordering party for the determination of the cadastral value in the period up to January 1, 2013 may be the executive authority of the constituent entity of the Russian Federation, in cases established by law of a constituent entity of the Russian Federation - a local government body, as well as a body that performs the functions of state cadastral valuation (Rosreestr).

The state cadastral appraisal is carried out in relation to real estate objects recorded in the state real estate cadastre (FZ-135, Article 24.13) Federal Law of July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation" // Collected Legislation of the Russian Federation. 1998. N 31. Art. 3813..

The list of real estate objects for the purposes of the state cadastral valuation is formed by the authorized Federal executive body in the field of state registration of rights to real estate and transactions with it, cadastral registration and maintaining the state real estate cadastre.

When forming such a list of real estate objects, the quantitative and qualitative characteristics of real estate objects are indicated, which are necessary for the state cadastral valuation and contained in the state real estate cadastre (ФЗ-135, Article 24.13).

In accordance with the Federal valuation standard "Determination of the cadastral value (FSO No. 4)", the cadastral value is understood as the market value of the real estate object established in the process of state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine market value methods of mass appraisal, market value determined individually for a specific property in accordance with the legislation on appraisal activities. Individual appraisal of a specific property is carried out in case of insufficient market information to build an appraisal model.

Neither FZ-135 nor FSO-4 give a special definition of the cadastral value of a land plot. At the same time, in accordance with the meaning of the Technical Recommendations for the State Cadastral Valuation of Lands in Settlements (approved by order of Rosnedvizhimost dated June 29, 2007 No. P / 0152), the plots are assessed as conditionally vacant. This implies that the plots are free from capital development of buildings and structures. The presence of engineering infrastructure networks on the site is not subject to consideration in the cadastral assessment of the land of settlements as an improvement, but can be used as a pricing factor that increases the cost of the site Asaul, A.N., Ivanov, S.N., Starovoitov, M.K. Real estate economics: textbook for universities. - 3rd ed., Revised. / A.N. Asaul, S.N. Ivanov, M.K. Starovoitov. - SPb .: ANO "IPEV", 2014. - 304 p. ...

The organization and conduct of the state cadastral valuation of land in the Russian Federation is regulated by the following documents (Table 1.1) Varlamov, A.A. Land Registry. In 6 volumes. 5: Appraisal of land and other real estate: Textbook for universities / A.A. Varlamov, A.V. Sevostyanov. - M .: Colossus, 2014 .-- 265 p. ...

Table 1.1

Normative legal acts on the cadastral valuation of land in the Russian Federation

General Provisions concerning the determination of the cadastral value of real estate objects are contained in the Federal valuation standard "Determination of the cadastral value of real estate objects (FSO No. 4)". This Federal Valuation Standard is mandatory for use in determining the cadastral value. It formulates additional requirements and (or) procedures for the assessment of the cadastral value in relation to the requirements and (or) procedures established by other federal valuation standards.

The methodology for determining the cadastral value of specific types of real estate is set out in the Methodological Guidelines approved by the orders of the Ministry of Economic Development and the Roszemkadastra (Table 1.2) Polikarpov, A.M., Gurieva, M.A. To the question of the socio-economic aspect of drawing up a "firm estimate" for cadastral work / A.M. Polikarpov, A.M. Gurieva // Real Estate Cadastre, 2012. - No. 1 (26). - pp. 35-38.

Table 1.2

List of Guidelines for the cadastral valuation of real estate objects

An analysis of the normative documents governing the cadastral appraisal of real estate objects, including the appraisal of land in settlements, indicates the presence of a number of legal and methodological problems in this area.

1. Incorrect indication of objects of cadastral valuation. According to its name, FSO-4 regulates the determination of the cadastral value of real estate objects. It follows from the text of the Standards that real estate objects implicitly mean undeveloped or built-up land plots. At the same time, according to Civil Code RF (Civil Code, Part 1, Article 130, Clause 1) real estate objects also include air, sea and river ships, space objects, in respect of which it is not possible to talk about the establishment of the cadastral value.

2. Ambiguous determination of the assessment date. The federal standard "Determination of the cadastral value (FSO No. 4)" stipulates that the cadastral value of the appraisal objects is determined as of the date of the formation of the list of real estate objects for the purpose of the state cadastral appraisal. At the same time, in the Methodological Instructions, the date on which the cadastral value of land plots within the land of settlements is determined is January 1 of the year of work on the state cadastral valuation of land in settlements within the boundaries of the constituent entity of the Russian Federation. The same date appears in the Technical Guidelines.

3. The type of value to be determined. In accordance with FSO-4, "the cadastral value is understood as the market value of the real estate object established in the process of state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a specific real estate object in accordance with with the legislation on appraisal activity ". That is, the Standard defines the cadastral value as the market value.

The concept of market value is based on the concept of the best use of the property, which implies the variability of the use of the property being evaluated. At the same time, the Methodological Guidelines provide for the assessment of the land plot in accordance with the type of permitted use, which is indicated in the cadastral documents for this site. This approach corresponds to the concept of "market value in existing use". It should be canceled that the Federal Valuation Standards (FSO-2 "Types of value") do not contain such a concept.

The "Appraisal Standards Mandatory for Application by the Subjects of Appraisal Activity" (approved by the Decree of the Government of the Russian Federation dated July 6, 2001 No. 519) contained the concept of the value of the appraisal object in its current use. It was defined as the value of the subject of assessment, determined based on the existing conditions and the purpose of its use. At the same time, this type of value was considered as a type of value, different from the market value.

The 1995 International Committee on Property Valuation Standards (ICSOI) valuation standards contain the concept of market value at current use. "The market value of the property at present use is based on the premise that the property will continue to be used in the same way that it has been used until now. The market value at present use is a special case of determining the market value."

A similar concept was contained in the 1998 RPA Standards. "Market value in existing use is that estimated based on continued existing use but assuming unoccupied property, the amount for which the property should be exchanged at the valuation date between a willing buyer and a willing seller in a commercial transaction after due marketing during which the parties have acted competently, prudently and without coercion. " However, in current editions both Standards such concepts are also absent Pylaeva A.The. Development of cadastral appraisal of real estate: monograph / A.V. Pylaeva; Nizhegor. state architectures. - builds. un-t. - N. Novgorod: NNGASU, 2012 .-- 130 p. - S. 48..

In addition, there is a fundamental problem of determining the best use of a land plot in a mass appraisal. In an individual assessment of a specific land plot, the choice of the best use occurs on the assumption that the remaining plots located in the territory that forms the land market will be used in a known (current or planned) manner.

In a mass assessment, the choice of the best use should take place in a situation of a possible change in the type of use by all areas at once. At the same time, it is impossible to predict the arising volume of supply of real estate for different land use functions, and, consequently, their market value, which essentially depends on the ratio of supply and demand. Thus, the implementation of the concept of best use in the mass real estate appraisal is faced with fundamental difficulties.

4. Accounting for the type of rights. As mentioned above by the Methodological Guidelines, it was established that when applying the methods of mass valuation, if the appraiser does not have such information, the types of rights to the valuation objects are not taken into account. As the wording suggests, when such information is available, the appraiser should take these rights into account. The registered rights in relation to the land plot may be Shishov, D.A. Some aspects of cadastral activities in the system of law enforcement practice: Scientific support for the development of the agro-industrial complex in the context of reform: cb. scientific. tr. SPbSU. - SPb .: SPbSU, - 2012 .-- 737 p. :

Ownership,

Leasehold right,

Perpetual use right,

Lifetime inheritance right.

Those. for parcels with different registered rights, the cadastral values ​​must be different. At the same time, even plots with registered lease rights, perpetual use, life-long inherited ownership, strictly speaking, are owned - by the state or municipal. Thus, for them, the cadastral value must be determined in terms of ownership. It seems that the requirement to take into account the type of rights to a land plot (if the appraiser has such information) contradicts the idea of ​​a cadastral valuation.

5. Determination of the customer of the state cadastral valuation. The Federal Law on Appraisal Activity FZ-135 establishes that the ordering party for the determination of the cadastral value is the body that made the decision to conduct the state cadastral appraisal. In accordance with article 24.12 of this law, the state cadastral assessment 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 the same time, the Rules for the State Cadastral Appraisal of Lands (approved by the Decree of the Government of the Russian Federation dated April 8, 2000 No. 316) as amended by Resolutions of the Government of the Russian Federation of 11.04.2006 No. 206, of 14.12.2006 No. 767, of 17.09.2007 No. 590, of 30.06.2010 No. 478 organization of the state cadastral valuation of land is entrusted exclusively to the Federal Agency for Real Estate Cadastre and its territorial bodies.

6. Applicability of classifiers. The technical recommendations for the state cadastral valuation of land in settlements in the formation of the list of land plots that are the objects of valuation provide for the assignment of a code of the classifier of addresses of Russia (code KLADR.) To land plots, which is also used to calculate the cadastral value of land plots.

However, the use of KLADR is not always adequate.

7. Restriction of the possibility of using the result of an individual appraisal of the market value as the cadastral value.

The Land Code of the Russian Federation stipulates that in cases of determining the market value of a land plot, the cadastral value of this land plot is set equal to its market value "(ZK, Article 68, clause 3). At the same time, FSO-4, in determining the cadastral value, states that the market value determined individually for a specific real estate object is recognized as the cadastral value if it is impossible to determine the market value by mass valuation methods (FSO-4, article 1, clause 3).

The current legislation of the Russian Federation does not provide for the possibility of establishing the cadastral value of a land plot in the amount of its market value in a way other than judicial and extrajudicial challenge. Establishing the cadastral value in the amount of the market value is possible by submitting an application for revising the cadastral value to the commission for considering disputes on the results of determining the cadastral value.

Establishing the market value of a site may be the basis for filing an application for revising the cadastral value.

8. Time limit for the assessment to seven months. FSO-4 provides that the report on the determination of the cadastral value must be drawn up no later than seven months from the date of the conclusion of the contract for the cadastral valuation. Given the complexity of the cadastral valuation work, a large amount of preparatory work, the duration of the administrative procedures accompanying the conclusion of the contract for the cadastral valuation seems appropriate to increase the period of the cadastral valuation up to 1 year.

9. Limiting the time of application of the assessment results. In accordance with FSO-1, the total value of the appraisal object specified in the appraisal report can be recognized as recommended for the purpose of making a transaction with the appraised objects, if from the date of the appraisal report until the date of the transaction with the appraisal object or the date of submission of the public offer passed no more than 6 months.

As mentioned above, the results of the cadastral valuation of land plots are used, in particular, in the sale of land plots in state or municipal ownership to the owners of buildings, structures, structures. Since the period of the cadastral valuation can be up to 5 years, these transactions can be made far beyond the 6-month period from the moment the cadastral value was determined. To comply with the legitimacy of such transactions from the point of view of appraisal legislation, it must be amended in the form of a clause that excludes the need to use the results of the cadastral appraisal within a 6-month period.

1.2 Cadastral valuation of forest lands

An analysis of the regulatory documents related to the assessment of forest resources showed their unity in terms of the approaches used in the valuation of real estate. The comparative approach cannot yet be fully used for assessing forest land, since transactions on these lands are limited and relate mainly to leases.

The cost approach is of limited use because assumes long-term accounting of costs associated with a long period of forest cultivation. In addition, the use of this approach is difficult due to the ongoing administrative reform and the division of powers in forestry into managerial and economic ones. In this case, the costs are divided among different entities, which creates difficulties in collecting the initial information for calculations.

The income approach is currently seen as the most appropriate for assessing forests. This is confirmed by industry methodologies. However, there are still many questions. For example, how to determine the gross income for recreation? What is the capitalization ratio to use? What should be taken as the basis for the rate of return? Many of the questions posed are relevant and not yet resolvable for many sectors of the economy. In this case, it is advisable to refer to the opinion of scientists and practitioners.

Professors, doctors of economic sciences Lukyanchikov N.N. and Potravny I.M. Consider in sufficient detail the features of the economic assessment of forest resources Lukyanchikov N.N., Potravny I.M. Economics and organization of environmental management: Textbook. M .: UNITI-DANA, 2014.591 p. ... The authors divide economic assessment into two types:

commercial;

national economic.

Commercial appraisal is associated with the "definition maximum value net discounted income from the use of natural resources remaining at the disposal of the enterprise for the estimated period of assessment. "Such an assessment reflects the interests of the owner (state, municipalities) and generally corresponds to the main theoretical provisions for the assessment of land and other natural resources, which were developed in 18 century classics economic theory- Adam Smith, David Ricardo, Johann Heinrich von Thünen and others. A more detailed analysis of the theory of the question with a comparison of various formulas was carried out by us earlier Zhivyagina NI, Orekhova NV. Analysis of the regulatory framework for the economic assessment of forest resources // Forestry journal. 2011. No. 3. S. 67-75. ...

The national economic assessment is made from the standpoint of the interests of the whole society and takes into account the costs and incomes that go beyond financial flows enterprises. In particular, the costs will additionally include the costs of environmental protection, liquidation costs, insurance of negative risks, etc. As you improve

social and economic relations, the commercial assessment should approach the national economic one.

Lukyanchikov N.N. and Potravny I.M. remind that in domestic practice the theory of rent appraisal was first applied in 1979 in the Temporary Standard Methodology for the Economic Evaluation of Mineral Deposits and was reflected in the following formula:

(1.1)

where N is the settlement period, calculated from the year of the assessment of deposits (t = 1) to the year of processing the reserves (t = T);

Z t - the value of the annual output of products (including all incidentally recoverable components), calculated in closing costs (or wholesale prices) of the t-th year;

S t - the sum of capital and operating (without deduction for renovation) costs incurred in t-th year exploitation (field development);

E id. - standard for bringing costs at different times (taken equal to 0.08) Lukyanchikov N.N., Potravny I.M. Economics and organization of environmental management: Textbook. M .: UNITI-DANA, 2014.591 p. ...

In the above formula, the numerator basically corresponds to the simplified concept of rent (i.e. the difference between income and expenses), and the denominator is given in more detail and is the following mathematical expression:

(1.2)

where E t is the standard for reducing the multi-temporal costs (in 1979 equal to 0.08), a fraction of a unit;

t - time period, years.

Thus, the above expression (1.2) can correspond to the calculation of the capitalization ratio (e) in the formula for determining the cadastral value of 1 hectare of forest land, provided that only non-timber resources are used without the use of wood Zhivyagina N.I., Orekhova N.V. Analysis of the regulatory framework for the economic assessment of forest resources // Forestry journal. 2011. No. 3. S. 67-75. ...

Further authors Lukyanchikov N.N. and Potravny I.M. detail the method of capitalizing land rent in relation to forest resources, as "the definition additional income obtained without labor and entrepreneurial activity as a result of the exploitation of the best forest resources (in terms of quality, location). "Scientists emphasize that the interpretation of the theory of rent is very diverse, and the proposed methods of calculation are quite complex. Such uncertainty" makes it difficult to introduce into practice rental estimates and payments "Lukyanchikov NN, Potravny IM Economics and organization of environmental management: Textbook. M .: UNITI-DANA, 2014. 591 p.

The basis of the rental assessment by the authors of the textbook is the annual rental income (A), determined by the formula

(1 .3 )

where Q is the annual volume of products obtained as a result of the exploitation of forest resources;

О - unit price, p .;

- costs of obtaining products (including depreciation deductions), rubles;

y - standard coefficient of cost effectiveness (labor and capital).

Comparison of the formulas leads to the conclusion that in is the rate of return on fixed and working capital (from the formula for determining the cadastral value of 1 hectare of forest land, provided that only non-timber resources are used without the use of wood) is nothing more than y - the standard cost efficiency ratio (from formula 1.3).

As standard coefficient efficiency is often used either the prevailing level of regulatory profitability (or regulatory profit) in the industry, or the interest rate on bank deposits.

In accordance with the Order of the Federal Forestry Agency dated January 31, 2005 No. 8 "On approval of methodological recommendations for the formation of prices for manufactured goods, work performed and services provided by organizations under the jurisdiction of the Federal Forestry Agency, on a paid basis and initial (starting) prices for forestry works and services purchased for state needs"It is recommended to take the normative profit equal to 25%. The minimum entrepreneurial profit is 3%.

Lukyanchikov N.N. and Potravny I.M. recommend to calculate the economic assessment for the exploited forest resources (Y) according to the following formula:

(1.4)

where r is the coefficient of conversion of annual income into total capitalized (or discounted) income for the estimated period of assessment.

If the annual income is not constant over time (t), then we are talking about the discounted income and the discount rate (r), the calculation of which is carried out according to the formula

(1.5)

where t is the time period, years; p is the rate (rate) of the discount,%.

If the annual income is relatively constant over time, then we are talking about the capitalized income and the capitalization ratio, which is calculated using the same formula (1.5), but excluding time. The calculation is carried out within one year according to the formula

(1.6)

Determining the discount rate (capitalization rate) is quite difficult in economics.

In this regard, let us consider the scientific developments of the professor, Doctor of Economics. D., head. Department of Economics and Management of Forest Use and Reproduction of Forest Resources, St. Petersburg State Forestry Academy named after S.M. Kirov Petrova V.N.

According to V.N. Petrov In forestry, a profitable approach is often in demand, since it is almost impossible to calculate the costs of forest restoration for a 100-180 year period (cost approach) or find two similar forest areas (comparative approach). When creating forest crops, including on forest seed plantations, it is permissible to use the cost approach Petrov V.N. Organization, planning and management in forestry: Textbook. allowance. Saint Petersburg: Nauka, 2013.416 p.

When calculating the value of real estate, especially land, it is necessary to methodically correctly set the capitalization rate. There are no uniform methods for determining interest rates: the appraiser relies on his intuition, applying one or another method for determining the interest rate. Therefore, any calculation of the value of real estate using interest is subjective.

The capitalization rate is often determined cumulative method... The essence of the method lies in the fact that the so-called "usually accepted in the country interest" or the risk-free rate is taken as a basis and it is adjusted upward and / or downward depending on various factors. The desired capitalization rate is found by means of increments to the risk-free rate for different kinds risk (sectoral, financial, managerial, political, etc.) and discounts (in relation to forest plots, the effect of their constant rise in price is taken into account, the population will always need wood, and the demand for it will always grow).

Based on more than two hundred years of forest assessment practice in Germany, Petrov V.N. recommends the following rates:

the risk-free rate is 7%;

financial risk premium + 1%;

management risk + 1%;

discounts for the effect of a constant rise in price - 3%;

increase in prices for wood - 2%.

Thus, the capitalization rate in forestry will correspond to 4% or 0.04.

Germany was not chosen as an example by chance. First, in this country, for the first time, various methods of forest assessment were born and received their further development. Suffice it to say that modern official guidelines for forest assessment are based on methods developed by German forest economists since the beginning of the 19th century (G. Koenig in 1813, M. Faustmann in 1849, G. Oetzel in 1854, M.R. Pressler in 1858, E.F. Kraft in 1885, M. Endres in 1894 and other scientists). Secondly, as a result of the unification of the eastern and western parts of Germany, it became possible to trace how the market for forest areas functions, which is extremely rare in other Western countries, and is not developed in Russia.

Other calculations presented by Professor V.N. Petrov are also interesting. "In practice, the so-called" forest percentage "is often used as the capitalization rate, equal to 3. In this case, the capitalization factor will be equal to: 1: 0.03 = 33.3. its single value is taken as a percentage of capitalization equal to 5.56 (capitalization factor: 1: 0.056 = 18). For domestic conditions, the methodology of the state cadastral valuation of forest land in the Russian Federation takes a capitalization coefficient equal to 0.02 ".

Thus, the capitalization rate in forestry ranges from 2% to 5.56%. Taking into account the fact that when assessing the object of recreational activity prices for wood are not taken into account, the capitalization rate can be taken at the level of 6% or 0.06 (recreation is more profitable than forestry) Petrov V.N. Organization, planning and management in forestry: Textbook. allowance. Saint Petersburg: Nauka, 2013.416 p.

You can also use advanced calculation.

In accordance with the "Methodological Recommendations for Evaluating the Effectiveness of Investment Projects" (approved by the Ministry of Economy of the Russian Federation, the Ministry of Finance of the Russian Federation, Gosstroy of the Russian Federation on June 21, 1999, No. VK 477) and current trends economy, the rate of return on fixed and working capital (i n) can be calculated using the following formula:

(1.7)

where E min is the minimum real rate of return (nominal),%;

I rate of inflation,%;

P correction taking into account the level investment risk,% Bezrukova T.L., Bugakov V.M., Kochetova A.N. Economic evaluation of investments in forestry and forestry enterprises: Textbook. allowance. Fed. Education Agency, GOU VPO "VGLTA". - Voronezh, 2012.228 p. ...

Practical appraisal activities in relation to forests, forest areas and property rights when used, it is underdeveloped in Russia. This especially concerns the determination of the rates of payment per unit of forest resources, which are unjustifiably underestimated. Calculations based on materials financial statements forestries of the Kirov region, showed that the rates of payment, in particular for timber, can significantly increase Zhivyagina N.I. Substantiation of the system of rational use of wood resources: Diss .... Cand. econom. sciences. Michurinsk - Science City of the Russian Federation, 2014.159 p. ... Scientific and practical development associated with our research on the assessment of urban forests in the city of Kursk also indicates a real possibility of increasing the rates of payment per unit of forest use.

The results of scientific and practical research in the field of forest assessment allow us to draw the following conclusions:

1) despite a large number of scientific research for domestic forestry, practical activities in the field of forest resources assessment are underdeveloped and poorly adapted to modern economic conditions.

2) the economic assessment of forests must be carried out using the methods of the income approach;

3) the main valuation method is associated with the calculation of capitalized rent (and not discounted cash flows), because it is difficult to predict income and expenses from forest use for a long period (the period of lease of forest plots is from 1 to 49 years);

4) the cadastral value of forest plots approaches the market value, therefore, it can be used in calculating the rent differentially, taking into account the lease term (longer term, less annual rent).

5) to clarify the calculations, you can use the criterion in the form of absolute rental income (rent) in the amount of 1% of the value of gross output.

6) the analysis of scientific and practical developments in the assessment of forest resources will make it possible to develop reasonable approaches to calculating the rates of payment per unit of forest resources.

7) the calculation of the rate of payment per unit area can be carried out using the formula for determining the cadastral value of 1 hectare of forest land, provided that only non-timber resources are used without the use of wood, but the denominator will change in accordance with formulas 1.2, 1.6, 1.7, and the numerator - in according to formula 1.3.

Appraisal activities adapted to modern conditions in relation to forests, forest plots and property rights during their use will contribute to an increase in the forest income of the owner (state) and at the same time satisfy the interests of other participants in forest relations (entrepreneurs and citizens) to the maximum.

1.3 Cadastral valuation of water fund lands

To determine the cadastral value of land plots as part of the land of the water fund, occupied by detached water bodies, land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities, the Methodology approved by the Ministry of Economic Development of Russia on May 14, 2005 (Order No. 99) is used.

The methodology is not applied to determine the cadastral value of land plots within the water fund lands occupied by Order of the Ministry of Economic Development of the Russian Federation of May 14, 2005 N 99 "On Approval of Methodological Recommendations for State Cadastral Valuation of Water Fund Lands". :

- surface water bodies, with the exception of isolated water bodies;

- underground water bodies;

- internal sea waters;

- the territorial sea of ​​the Russian Federation.

For the purpose of determining the cadastral value, land plots within the land of the water fund are subdivided into:

1) land plots occupied by isolated water bodies;

2) land plots as part of the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities:

- occupied by water supply facilities;

- occupied by recreational facilities;

- occupied by objects of fish and hunting economy;

- occupied by water intake, port, hydraulic engineering and other water facilities and facilities;

- occupied by trees and shrubs or other vegetation;

- provided to horticultural, vegetable gardening and dacha associations.

Depending on the applied methodological approaches to determining the cadastral value, land plots within the land of the water fund are combined into the following groups.

The first group includes land plots occupied by isolated water bodies in circulation in accordance with the legislation of the Russian Federation.

The second group includes land plots occupied by:

- isolated water bodies withdrawn from circulation or restricted in circulation in accordance with the legislation of the Russian Federation;

- structures designed to protect against floods and destruction of the banks of reservoirs, banks and the bottom of river channels;

- structures (dams), enclosing the storage of liquid waste of industrial and agricultural organizations;

Devices against erosion on canals, as well as other structures designed to prevent the harmful effects of water and liquid waste in the composition of lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities ...

The third group includes land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities occupied by V.I. Assessment of the value of land plots. - M .: KNORUS, 2014 .-- 208 p. :

- water supply facilities;

- objects of fishing and hunting;

- hydraulic structures (except for structures designed to protect against floods and destruction of the banks of reservoirs, banks and the bottom of river channels; structures (dams), enclosing the storage of liquid waste of industrial and agricultural organizations;

- devices against erosion on canals, as well as other structures designed to prevent the harmful effects of water and liquid waste);

- water intake, port and other water facilities and facilities.

The fourth group includes land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities occupied by trees and shrubs or other vegetation.

The fifth group includes land plots within the lands of water protection zones of water bodies, as well as land allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities provided to horticultural, vegetable gardening and dacha associations.

The sixth group includes land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities occupied by recreational facilities.

The cadastral value of land plots classified in the first group is set equal to their market value. The market value of these land plots is determined in accordance with the Methodological Recommendations for determining the market value of land plots.

Determination of the cadastral value of land plots classified in the second group is carried out in next order Shishov, D.A., Sulin, M.A., Pavlova, V.A. Modern content of the land cadastre: textbook / D.A. Shishov, M.A. Sulin, V.A. Pavlova - SPb .: Prospekt Nauki, 2014 .-- 272 p. :

- determination of specific indicators of the cadastral value of land plots referred to the second group;

- calculation of the cadastral value of land plots classified in the second group.

Specific indicators of the cadastral value of land plots classified in the second group within the administrative region are established based on the average value of the specific indicators of the cadastral value of agricultural land plots within the territory of the same administrative region.

The cadastral value of land plots classified in the second group is determined by multiplying the specific indicators of the cadastral value of the indicated land plots by their area.

Determination of the cadastral value of land plots assigned to the third group is carried out in the following order:

- determination of specific indicators of the cadastral value of land plots referred to the third group;

- calculation of the cadastral value of land plots classified in the third group.

Specific indicators of the cadastral value of land plots classified in the third group within the territory of the administrative region are calculated based on the average value for the same administrative region of the specific indicators of the cadastral value of land plots for industry and other special purposes, referred to by the Methodology for the State Cadastral Valuation of Industrial, Energy, Transport Lands , communications, radio broadcasting, television, informatics, lands for the provision of space activities, lands for defense, security and other special purpose lands, approved by order of the Russian Land Cadastre No. P / 19 dated 20.03.2003, to the corresponding group.

In the event that the land plots referred to the third group are located within the boundaries of coastal protection zones, the specific indicators of the cadastral value of these land plots are calculated based on the maximum value for the same administrative region of the specific indicators of the cadastral value of industrial land plots and other special purposes classified by the Methodology of the State cadastral valuation of industrial, energy, transport, communications, radio broadcasting, television, informatics lands, lands for space activities, defense lands, security lands and lands for other special purposes to the corresponding group.

The cadastral value of land plots classified in the third group is determined by multiplying the specific indicators of the cadastral value of the specified land plots by their area.

Determination of the cadastral value of land plots assigned to the fourth group is carried out in the following order:

- determination of specific indicators of the cadastral value of land plots assigned to the fourth group;

- calculation of the cadastral value of land plots classified in the fourth group.

Specific indicators of the cadastral value of land plots classified in the fourth group within the territory of the administrative region are calculated based on the minimum value for the same administrative region of the specific indicators of the cadastral value of agricultural land plots by the type of use that is closest in functional purpose to the estimated land plots. Shishov, D.A., Sulin, M.A., Pavlova, V.A. Modern content of the land cadastre: textbook / D.A. Shishov, M.A. Sulin, V.A. Pavlova - SPb .: Prospekt Nauki, 2014 .-- 272 p.

The cadastral value of land plots classified in the fourth group is determined by multiplying the specific indicators of the cadastral value of the said land plots by their area.

Determination of the cadastral value of land plots classified in the fifth group is carried out in the following order:

- determination of specific indicators of the cadastral value of land plots classified in the fifth group;

- calculation of the cadastral value of land plots classified in the fifth group.

Specific indicators of the cadastral value of land plots classified in the fifth group within the territory of the administrative region are calculated based on the average value for the same administrative region of the specific indicators of the cadastral value of land plots of horticultural, vegetable gardening and dacha associations.

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The structure and location of water bodies in the regions Water bodies and their waters, that is, rivers, lakes, reservoirs, ponds, canals, waters of swamps, underground waters, inland seas and territorial waters of the seas constitute the water fund of Ukraine. It covers part of the water found in the natural environment within Ukraine. Water, which is a component of plant and animal organisms, rocks, atmospheric air, as well as water extracted from the natural environment and located in water supply systems, vessels, reservoirs, is not part of the water fund.

The main water bodies include:

Large, medium and small rivers with a total length of over 373 thousand km;

Reservoirs with a water surface area of ​​about 10 thousand km2;

Drinking quality groundwater with forecasted reserves of about 21 billion m,

Large main canals with a total length of about 1.2 thousand km and large water pipelines, which annually supply more than 22 billion m3 of water to low-water areas;

Wells that annually supply almost 5 billion m3 of groundwater;

Large water intakes with water conduits for water supply to regional cities and industrial centers;

Large interregional irrigation systems providing irrigation of dry lands, water supply to the population, industry and agriculture;

Large interregional drainage systems that provide the necessary water-air regime for waterlogged lands and are widely used for fish farming;

Protective dams with hydraulic structures, drainage systems, pumping stations, protect the territory of 1 million hectares.

The river network of Ukraine is the river systems of the Dnieper, Vistula,

Danube, Dniester, Southern Bug, Seversky Donets and rivers of the Black Sea and Azov coasts.

It should be noted that the greatest load and the largest specific amount of water consumption falls on small rivers. their water content decreases due to the direct withdrawal of water from the channel and aquifers, which are hydraulically connected to the channel. Very often the volume of losses reaches 30-50%. Most of the volume of natural water bodies (lakes, estuaries) is represented by salty and brackish waters, which excludes the possibility of taking significant amounts of water from them, although in some localities they can be a source of water supply on a limited scale.

Artificially created reservoirs contain a volume of water that exceeds the average annual runoff of the Dnieper and, in general, the country's water resources (52.4 km3), which are formed on its territory in years with average water content. Artificial reservoirs are distributed unevenly across the territory of Ukraine. There are relatively many lakes and reservoirs in the basins of the Southern Bug, Seversky Donets, forest-steppe and steppe tributaries of the Dnieper. The distribution of ponds in the regions is also uneven. there are more of them in Vinnitsa (3216), Kiev (2J389), Cherkassy (2312), Kirovograd (2185) regions.

Qualitative and quantitative depletion of water resources

The quantitative depletion of water resources is evidenced by the studies of A.V. Yatsik (2003) who found that runoff losses due to additional evaporation from the water surface of ponds and reservoirs (except for the Dnieper and Dniester reservoirs) reduce water resources: in Polesie - by 1-2% in years with average water content and by 5-7% in very dry years; in the forest-steppe zone - by 2-5 and 7-15%, respectively; in the Steppe zone - 5-7 and 20-40%.

In theory, water resources are inexhaustible, since "they are restored in the process of circulation. In the recent past, it was believed that there is so much water on Earth that, with the exception of certain arid regions, people should not worry that it might not be enough. However, water consumption is growing at such a rate that the problem of clean water is increasingly facing humanity.

Excessive regulation of the water regime together with the factors mentioned, urbanization, deforestation, etc. leads to disruption of the water cycle. Along with the destruction of the runoff regime through the intensive use of underground waters, their level in some places significantly (up to 100 m) decreased, that is, the water regime in the underground sphere has also changed. Finally, climate change due to the greenhouse effect may also cause an expansion of arid zones in different regions the world. However, neither the probability nor the scale of these processes today can be reliably estimated.

Quantitative depletion of water resources is only one side of the problem. The other side is their qualitative "depletion", that is, water pollution. Nowadays more water is polluted than used. One cubic meter of polluted water taken and then returned to the source spoils clean water five to ten times, and sometimes even more. In addition, in polluted waters, more and more substances are manifested that are not in nature and which it cannot neutralize. These contaminants, for example DDT and its derivatives, spread from the places of their origin and cause significant damage to all living things, it is possible that at the genetic level. For self-purification and self-healing, nature needs time, and the intensification of human activity does not give this time to water resources.

At the same time, it should be understood that the state of water bodies and water resources is closely related to the state of watersheds, the state of soils, forests, atmospheric air, and the state of the environment. Therefore, it is possible to assess the state of aquatic ecosystems only in conjunction with an assessment of the state of the entire catchment area, region, region, country.

Water bodies in Ukraine are very polluted. These pollution affect the hydrochemical and hydrological regimes of water bodies, as well as living systems - aquatic organisms. Pollution is adverse change the environment, in whole or in part is the result of human activity, directly or indirectly changes the distribution of energy, the incoming level of radiation, the physicochemical properties of the environment and the living conditions of living beings. These changes can affect a person directly or through agricultural resources, through water or other biological products (substances). They can also affect a person, deteriorating the physical properties of objects that are in her property, the conditions for outdoor recreation and distort her itself. Hence it follows that river pollution is only one of many, many facets of the problem of biosphere pollution, which is an inevitable consequence of the extensive use of natural resources.

Pollution of water bodies, including all rivers, is divided into biological and anthropogenic. Biological pollution of rivers occurs through natural processes of growth of the biomass of aquatic organisms, mainly hydrophytes, with their subsequent death and decay, as well as organic matter formed in forests, fields and meadows. Therefore, organic substances of autochthonous (from the Greek word, which means - local, indigenous) origin are distinguished, formed in the reservoir itself, and allochthonous (also from the Greek word meaning - not local, not indigenous), brought from outside, Anthropogenic pollution of reservoirs et "is connected with human economic activity: industry, utilities and agriculture.

Industry pollutes water, air, soil with its wastes and emissions, and communal services and agricultural production "feed" rivers and lakes with heavy metals, oil products, various chemicals and infectious agents.

Since everything is interconnected in nature, the quality of other natural resources and, in particular, land resources (migration of chemical compounds with subsoil and surface waters, water regime of soil cover, etc.) depends on the quality of water resources. In turn, the increased anthropogenic load on natural resources is primarily manifested in the quality of water (limited supplies of fresh water on the planet, the deterioration of its quality in the near future may endanger the existence of mankind). Therefore, there is no alternative to careful treatment of water bodies.

Introduction

Chapter I. Theoretical Foundations of the State Cadastral Valuation of Lands 1.1 General Provisions and Contents of the GKZO

2 The need for GKOZ

3 Legal basis of GKOZ

Chapter II. Assessment of the cost of a land plot

1 Approaches to assessing the value of a land plot

2 Methods for assessing the value of a land plot

3 The procedure for assessing the market value of a land plot

Chapter III. Features and development of the state cadastral valuation of land

1 Land as an object of taxation

2 The concept of development of a single state system registration of rights and cadastral registration of real estate

Conclusion

Introduction

Land is the most important property. TO real estate the legislation includes agricultural land plots, undeveloped land plots, land plots with residential buildings, land plots with non-residential buildings. IN modern conditions the land area is the primary resource for social development.

The main means of land use regulation are the state cadastral valuation of land and taxation of land as real estate objects, efficient and economic use in compliance with environmental requirements. At the same time, rational land use in conditions market relations presupposes not only the improvement and preservation of productive agricultural land, but in general all the land resources of the country, regardless of the form of ownership and organization of production.

A necessary economic condition and environmental requirement for increasing the efficiency of land use, preserving and increasing its fertility is a comprehensive study, qualitative characteristics, quantitative and cost assessment of land as a means of production. Therefore, the objective need for cadastral valuation of land is directly due to the position that the land occupies as the natural basis of material production, the role that the land plays in the process, regardless of any particular form of communication.

The aim of the course work is to consider the mechanism for determining the cadastral value of land, as well as an analysis of the cadastral valuation of land.

The goal determined the formulation of the following tasks:

−to study the mechanism of functioning of the land market and the peculiarities of the formation of prices for land plots in the Russian Federation;

−analyze and systematize the existing methodological approaches to assessing the value of land plots in the Russian Federation;

−justify the importance of cadastral valuation of land;

−consider the concept of development of a unified state system for registration of rights and cadastral registration of real estate.

The object of the research is the system of land valuation and accounting within the framework of a market economy.

The subject of the study is the process of cadastral valuation of land and other real estate objects as a basis for subsequent measures for the effective management of land resources.

To solve the set tasks, the following methods were used: system analysis, generalization, analysis of the regulatory framework, forecasting.

The structure of the work consists of an introduction, three chapters, a conclusion, a list of used literature.

Chapter I. Theoretical foundations of the state cadastral valuation of land

1 General concept and content of the state cadastral valuation of land

state cadastral valuation land

State cadastral valuation of land (GKOZ) in accordance with Art. 1 of the Federal Law of July 24, 2007 No. 221-FZ "On the State Real Estate Cadastre" is a systematized collection of information about real estate recorded 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 subjects of the Russian Federation, borders of municipalities, borders of settlements, about territorial zones and zones with special conditions for the use of territories, on the territories of cultural heritage objects (historical and cultural monuments) 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.

As a natural resource, the land acts as the most important part of the natural environment, characterized by space, relief, soil cover, vegetation, bowels, waters that form certain types of landscapes. At the same time, land is, first of all, a socio-ecological-economic category that provides conditions for human life. This defines the following functions of land as a natural resource:

it is the basis of human life, a source of satisfaction of his primary needs, the most important condition for the existence of successive human generations;

it is the main link in all existing biocenoses and the biosphere as a whole;

it is the main source of beauty and wealth of all nature as a whole.

The state cadastral assessment of lands occupies a special position among other departmental thematic cadastres (water, forest, urban planning, etc.) and information flows, taking into account the following conditions:

the object of the GKOZ is the entire land fund of the state, regardless of its departmental affiliation, forms of ownership, intended purpose and type of use;

GKOZ has as its object a special form of means of production and real estate - land (immobile in space, heterogeneous, does not deteriorate its production properties, etc.);

in accordance with the legislation of the State Committee for the Defense Industry, according to a unified national system, it forms land cadastral objects and maintains state cadastral records for these objects and rights to them. The primary cadastral accounting unit is understood as a land plot with its underground and aboveground space, including other real estate objects firmly connected with the plot. This site must have legally recognized and certified boundaries, area, location, legal regime, cadastral number, purpose, use and other characteristics;

GKOZ provides administrative and territorial address registration, and accounting for specific objects and subjects of land relations, as well as accounting for current changes occurring with them;

GKOZ is the only condition for the legal provision of proof of the existence of a specific object and the right to it. The fact of the emergence, existence or cessation of the existence of an object or the right to it, entered in the SLC, in the future can be challenged only in court;

GKOZ legally regulates land relations between owners and users of land plots and real estate objects firmly connected with them, as well as with state bodies, including land committees, arising in the process of recognition and certification by the state of the existence and termination of the existence of land cadastre objects;

GKOZ, in the prescribed manner, ensures the provision of reliable land cadastral information to the legislative and executive authorities, their structures, legal entities and individuals, provides information support for departmental thematic cadastres;

GKOZ data are subject to mandatory application when state registration of rights to real estate and transactions with it, when resolving land disputes, establishing the cost characteristics of real estate, planning land use and land management, making managerial decisions, protecting the rights of legal entities and individuals to land, etc.

The use of data from the state land cadastre improves the solution of such problems as asset management; transfer of real estate to ownership; collateral for loans; analysis of the ecological, economic, demographic and social situation; territorial development management; planning and organizing various events; environmental impact assessment; real estate transactions and the formation of land turnover; control of statistical data; spatial planning; market formation valuable papers; informing the population; determination of the location of the real estate object; effective use and protection of land plots, etc.

Currently, the state land cadastre of the Russian Federation contains a system necessary information and documents on the quantity and legal regime of land, their distribution by land owners, landowners, land users and tenants; categories of land; qualitative characteristics and value of land. It consists of the following main sections: registration of land tenure, land use and property plots, quantitative and qualitative accounting of the land fund, soil appraisal and economic assessment lands.

2 The need for state cadastral valuation of land

The earth is the basis of all the processes of life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has 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.

With the development of market relations 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. Strategic goal public policy in the field of land and other real estate - providing conditions for the effective use and development of real estate in the interests of meeting the needs of society and citizens. Land in the Russian Federation as a natural resource, property and fixed asset is subject to valuation.

Appraisal is the estimated or expert value of a real estate object, or any property interest in it, carried out by an authorized person, a specialist in the analysis and appraisal of real estate. An assessment process is a specific sequence of procedures used to obtain an assessment. The process usually ends with a valuation report, which provides evidentiary value to the valuation. The report on the work carried out to obtain an appraisal contains a description of the property and a description of the circumstances or limiting conditions under which the appraisal remains valid. The report should contain detailed description of the property being appraised and the date of the appraisal. The report also includes the necessary supporting information and a description of the analysis performed. In world appraisal practice, there are two types of valuation of land plots: mass (for tax purposes or other government purposes) and single objects land ownership(individual assessment).

As a result of the state cadastral assessment, a real picture of the value of land (land plots) on the territory of the Russian Federation will be obtained, which will allow for more efficient management of land resources and related real estate, as well as for balanced planning of the revenue side of budgets of all levels (within the limits of payments received from land tax and rent), to stimulate the development of investment processes and the development of the economy as a whole.

The land cadastre system, acting in conjunction with the system of state registration of rights to land plots and related improvements, provides:

ü Rights holders - guarantees of rights to property;

ü taxation system - up-to-date information on taxation objects;

ü real estate market - open and reliable information about land plots and related improvements;

ü system of government and municipal government- information for the formation and implementation of state policy in the field of land and real estate, as well as planning and development of territories.

Work on the state cadastral valuation of lands is carried out by the Federal Service for State Registration, Cadastre and Cartography, its territorial bodies and enterprises and organizations under its jurisdiction in accordance with the Decree of the Government of the Russian Federation of August 25, 1999 No. 945 "On the state cadastral valuation of lands" and the Decree Of the Government of the Russian Federation dated April 8, 2000 No. 316 "On Approval of the Rules for Conducting State Cadastral Valuation of Lands". Persons licensed for appraisal activities may also be involved in these works.

The results of the state cadastral valuation of land are entered into the state land cadastre, where, based on information about land plots and their rightholders, they should be used in order to establish taxation objects, taxpayers, determine the tax base, tax benefits, as well as land tax rates.

1.3 Legal basis for the state cadastral valuation of land

Over the past fifteen years, an integral system of regulatory legal support has been developed, approved and introduced into the practice of valuation activities. It includes the following documents:

) Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation";

) Land Code of the Russian Federation (Articles 65 and 66);

) Decree of the Government of the Russian Federation of August 25, 1999 No. 945 "On the state cadastral valuation of land";

) Decree of the Government of the Russian Federation of April 8, 2000 No. 316 "On approval of the Rules for the state cadastral valuation of land";

) Order of the Ministry of Economic Development of the Russian Federation of July 29, 2011 No. 382 “On approval of the requirements for the report on the determination of the cadastral value and other acts of the authorized federal body exercising the functions of legal regulation of valuation activities, standards and rules for valuation activities;

) Federal assessment standards (FSO No. 1-5) "General concepts of assessment, approaches to assessment and requirements for the assessment"; "The purpose of the appraisal and types of value"; "Requirements for the assessment report"; "Determination of the cadastral value of real estate objects"; "Types of expertise, the procedure for its conduct, requirements for the expert opinion and the procedure for its approval."

In addition, over the years, a regulatory methodological base for cadastral valuation was developed, on the basis of which two rounds of assessment were carried out for the following categories of land: agricultural land (not including land of horticultural, vegetable gardening and dacha associations); lands of settlements; lands for industry, energy, transport, communications, radio broadcasting, television, informatics, lands for space activities, lands for defense, security and other special purposes; lands of horticultural, vegetable gardening and dacha associations located outside the boundaries of settlements (on agricultural lands); lands of specially protected natural areas and objects; forest lands; land of the water fund.

The first round of the state cadastral appraisal of land was carried out on the territory of the Russian Federation in the period from 2001 to 2005, the second - from 2006 to 2010, and from 2011 to the present, the third round of the cadastral appraisal of land is being carried out.

In 2013, measures were completed to update the results of the state cadastral valuation of lands of horticultural, vegetable gardening and dacha associations of the Kursk region.

As a result of the work carried out on the territory of the region, the cadastral value of 57,995 land plots was updated and approved by the resolution of the Administration of the Kursk region dated December 27, 2013 No. 1040-pa.

Thus, the land cadastre is a single state multi-level management and information system about the land fund of the country, its administrative-territorial units (regions, territories), about the primary objects and subjects of cadastral registration in them, which is one of the main mechanisms of state regulation of land relations, based on accepted society concepts, economic, socio-ethical and ethnic norms.

As a result of the state cadastral assessment, the state receives a real picture of the value of land (land plots) on the territory of the Russian Federation, which allows for more efficient management of land resources and related real estate.

Chapter II. Assessment of the cost of a land plot

1 Approaches to assessing the value of a land plot

There are three generally established approaches to valuation: comparative, profitable and costly.

In general, if the required amount of market information is available for valuation, all three approaches should be applied. The impracticability or limitations of the application of one or another approach are proven in the assessment report.

The comparative approach is used to find the value of the property being assessed by comparing the prices of recent sales of similar land in an efficient free market where voluntary buyers and voluntary sellers buy and sell comparable properties, making independent decisions. The approach is based on the principle of substitution: a reasonable buyer will not pay for an assessed plot an amount greater than that for which a plot of similar quality and usefulness can be bought on the market.

Within the framework of the comparative approach, the following are used: the comparison (sales) method, the allocation method, the distribution method.

The income approach is used to find the value of an assessed site that is capable of generating income in the future over a specific period of its operation. The cost is the sum of the present present future income and the proceeds from the resale of the property being valued.

The rent reflects the amount of land rent, since it is introduced taking into account the main rent-forming factors and provides for the current level of income of tenants in the areas of their functional activities. Consequently, the value of the land plot is the present value of the future land rent.

The use of the income approach requires a thorough analysis of the financial and physical condition of the object, its environment, economic conditions and directions, as well as the use of such calculated indicators as the capitalization ratio, compound interest, discounting, and others.

Within the framework of the income approach, the following are used for valuation: the method of capitalization of land rent, the residual method for land, the method of intended use. In the third section of the work, we will analyze each of the methods.

The cost approach involves finding a cumulative estimate of the cost of a site with its improvements: buildings, structures, utilities.

The cost approach represents the market value of a land plot as the difference between the market value of a land plot with improvements and the replacement cost of improvements minus their depreciation. In this case, the model for finding the value of a land plot is based on the principle of the remainder.

When allocating land for construction, along with the assessment of the fertile layer, factors such as capital and operating costs are of paramount importance: the location of the site in relation to sources of water supply and energy supply, other settlements, social and transport infrastructure; engineering and construction conditions: soil characteristics, level groundwater, relief and others. When assessing the fertile layer, location and its engineering and construction factors, the natural conditions of the territory are taken into account; applied fertilizers, perennial plantings, buildings; social factors of the value of the land (socio-economic living conditions, especially soils and vegetation, others); sanitary and hygienic parameters of territories (air pollution and soil pollution, noise level and others).

The cost approach is considered the only method for determining the market value of a land plot in cases where there is no reliable information on the market about transactions made with similar plots without improvements.

The components of the cost approach in terms of calculating the cost of reproduction or replacement of land improvements are applied in the land balance method, the allocation method.

2 Methods for assessing the value of a land plot

The cost calculation within each of the three approaches described above is carried out by the following methods.

) The sales comparison method is considered the most preferred and generally applicable. The main components are: property rights; financing conditions; terms of sale; market conditions; location; physical characteristics; affordable utilities; zoning conditions; the best and most effective application.

) The allocation method is based on the assumption that for any type of real estate there is a normal ratio between the value of land and the value of buildings. This ratio is most true for new improvements that reflect the best and most efficient land use.

) The allocation method is considered a variation of the distribution method. The value of the land is deducted from the value of the property by deducting the value of the improvements, taking into account their depreciation. This method is used to evaluate suburban areas for which the contribution of improvements to the total cost is low and fairly easy to find.

) The parcel method is used when subdividing the parcel into several smaller ones represents the best and most efficient use of the land.

) Land remainder technique is used in the absence of information on sales of vacant land plots.

) The method of capitalization of net land rent is formed on the principle of additional productivity, according to which, after the division between all factors of production of systematic incomes from businesses sold on the property, the share of these incomes can be attributed to the land plot.

3 The procedure for assessing the market value of a land plot

The procedure for assessing the market value of a land plot contains five stages:

Step 1. Identify critical assessment questions. At this stage, the evaluator determines the following evaluation parameters:

the purpose of the assessment;

valuation standards according to which the value is found;

legal regime and scope of the assessed rights to the land plot.

When assessing a land plot, it is necessary to clearly define the following characteristics that characterize the legal regime of its use:

category of land within which the land plot is located. For urban lands, there is also a type of territorial economic zone: residential, social and business, industrial; engineering and transport infrastructure; recreational, agricultural use, military installations and others;

permitted use of the land plot;

type of ownership;

cadastral number;

easement and limitation of property rights to a land plot;

the presence of buildings;

setting a date for the assessment. The date of establishing the value of the land plot must not be later than the date of its last inspection by the appraiser.

Stage 2. Collection, verification and analysis of information. The data used for the assessment are divided into general and specific. The collection of general data implies the analysis of information characterizing the natural, economic, social and other factors affecting the market value of a land plot on the scale of its location.

Collecting specific data involves analyzing detailed information related to the object being evaluated. The indicated data are used in the appraisal report to characterize the appraisal object, the potential of its location, analyze the situation in the region with the characteristics of the state of the land and real estate market, to select appraisal methods and the like. When collecting and analyzing information, special attention is paid to the following data:

legal description and registration details;

physical characteristics of the land;

description of buildings, structures, structures, engineering infrastructure objects;

characteristics of the location and the surrounding area;

analysis of economic factors;

special factors resulting from the location of a particular site.

The appraiser shall attach to the report a map of the area showing the site and its location, as well as photographs of the land plot and its improvements. Sources of information:

direct inspection of the land plot and adjoining territory and study of documentation to identify the subject of assessment, i.e. finding the identity between what is indicated in the documents and what really exists.

obtaining information from the owner of the facility and representatives of operating services.

study of the land market and sales practice.

Stage 3. Analysis of the most efficient use of the land plot. The market value of a land plot is established on the basis of its most efficient use (NEI), that is, the most possible use of the land plot, which is physically possible, economically justified, meeting the legal requirements, financially feasible, and as a result of which the estimated value of the land plot will be the greatest. NEI is analyzed both from the point of view of the “conditionally vacant” state of the land plot, and taking into account the possibilities of improving the characteristics of the object already available on the plot. The NEI of the land plot is based on the permissible justified division of it into separate parts that differ in the form, type and nature of use.

Stage 4. Calculation of the market value on the basis of three approaches to the assessment - cost, comparative, profitable - and agreement of the results found. According to the Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation", the appraiser applies (or justifies the refusal to use) cost, comparative and income approaches to the assessment. He independently establishes, within the framework of each of the assessment approaches, specific assessment methods. This takes into account the volume and reliability of the market information available for the application of a particular method.

Any of these methods will lead to finding different values ​​for the value of the land. Further comparative analysis makes it possible to weigh the pros and cons of each of the methods used and to derive the final value of the land value based on the most optimal and reliable data. The total value of the market value of the land plot is expressed in rubles as a single value, unless otherwise taken into account in the appraisal agreement (for example, the calculation of the range of values).

Step 5. Preparation of the assessment report. The results of the assessment are documented in the form of a written assessment report. The main requirements for the content of the report on the assessment of the market value of the land plot are set out in the legal regulations of the Russian Federation:

Federal Law of July 29, 1998 No. 135 "On appraisal activities in the Russian Federation"; Resolution of the Government of the Russian Federation "On approval of valuation standards" dated July 6, 2001 No. 519; Methodical recommendations for determining the market value of land. Order of the Ministry of Property Management of Russia dated March 6, 2002 No. 568-r; Methodical recommendations for determining the market value of the right to lease land plots. Order of the Ministry of Property Management of Russia dated April 10, 2003 No. 1102-r.

When generating a report on the assessment of the market value of a land plot, it is advisable to be guided by the following requirements:

timely formation in writing and submission to the customer of a report on the appraisal of the land plot is considered to be the proper performance by the appraiser of his obligations imposed on him by the contract;

the report should not be misleading or misleading. The report in an inalienable manner indicates: the date of the valuation of the land plot, the valuation standards used, the purposes and purpose of the valuation of the land plot, as well as other data necessary for a complete and unambiguous interpretation of the results of the valuation of the land plot reflected in the report;

if, when assessing a land plot, there is not a market value, but other types of value, the report must show the criteria for finding an assessment of the land plot and the reasons for deviating from the possibility of finding the market value of the land plot;

the report may also include other data considered, in the opinion of the appraiser, significant from the point of view of completeness of justification of the method used by him for calculating the value of a particular land plot;

for the assessment of land plots, the legislation of the Russian Federation provides for special forms of reports (for example, on the cadastral valuation of land in settlements);

the report is personally signed by the appraiser and certified by his seal.

So, there are three generally established approaches to valuation: comparative, profitable and costly. The cost calculation within each of the above three approaches is carried out by the following methods: comparison, distribution, allocation, breakdown, capitalization, balance. The procedure for assessing the market value of a land plot contains five stages

Chapter III. Features and development of the state cadastral valuation of land

1 Land as an object of taxation

Land tax is a local tax that must be paid in the territories of those municipalities whose representative authorities have adopted a regulatory legal act on the introduction of a land tax in accordance with Chapter 31 of the Tax Code of the Russian Federation. In the cities of Moscow, St. Petersburg and Sevastopol, the land tax is established and enforced by the laws of the above subjects of the Russian Federation. Land tax - paid by organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of life-long inherited possession. Land tax refers to local taxes.

Taxpayers are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of life-long inherited possession. In accordance with Art. 15 of the Land Code of the Russian Federation, the property of citizens and legal entities is land plots acquired by citizens and legal entities on the grounds provided for by the legislation of the Russian Federation. Organizations and individuals are not recognized as payers of land tax in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement. Object of Taxation Tax is levied on land plots located within the municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax was introduced.

Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

Land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of the cultural heritage of the peoples of the Russian Federation. Objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage;

Land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

Land plots limited in circulation in accordance with the legislation of the Russian Federation, within the forest fund;

Land plots restricted in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund, with the exception of land plots occupied by separate water bodies.

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

0.3% in relation to land plots: classified as agricultural land or land within agricultural use zones, in settlements and used for agricultural production, occupied by housing stock and engineering infrastructure, housing and communal services (excluding the share in the right to a land plot attributable to an object not related to housing stock and to objects of engineering infrastructure, housing and communal services). Provided for housing construction; provided for personal subsidiary farming, gardening, truck farming or animal husbandry;

1.5% for other land plots. Establishment of differentiated tax rates depending on the categories of land and (or) the permitted use of the land.

Federal Law No. 284-FZ dated 04.10.2014 amended Chapter 31 "Land Tax" of the Tax Code of the Russian Federation, which will enter into force on 01.01.2015.

So, in paragraph 2 of Art. 387 of the Tax Code of the Russian Federation, it is clarified that, when establishing a tax, the representative bodies of municipalities (legislative, (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) determine:

Tax rates within the limits established by Chapter 31 of the Tax Code of the Russian Federation for all taxpayers;

The procedure and terms for payment of tax only in relation to taxpayers-organizations.

The list of objects that are not recognized as an object of taxation by land tax includes land plots that are part of common property apartment building. By general rules, established by clause 1 of Art. 391 of the Tax Code of the Russian Federation, the tax base is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.

From 01.01.2015, it has been clarified that in relation to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value as of the date of the state cadastral registration of such a land plot. Federal Law of July 29, 1998 No. 135-FZ. "On appraisal activities in the Russian Federation", information on the cadastral value established by the decision of the said commission or a court decision. They are taken into account when determining the tax base starting from the tax period in which the relevant application for revising the cadastral value was submitted, but not earlier than the date the cadastral value was entered into the state cadastre of real estate, which was the subject of the dispute.

The list of persons entitled to a tax deduction in the amount of 10,000 rubles has been updated. per taxpayer in the territory of one municipality in relation to a land plot owned, permanent (unlimited) use or life-long inherited possession. Such persons include persons with disabilities of I and II disability groups without any additional reservations. In the event that the taxpayer arises (terminates) the right of ownership of permanent (unlimited) use during the tax (reporting) period. Lifetime inherited ownership of a land plot (its share); calculation of the tax amount (the amount of the advance tax payment). In relation to this land plot, it is carried out taking into account the coefficient, determined as the ratio of the number of full months during which this land plot was in the ownership of permanent (indefinite) use, life inherited possession of the taxpayer, to the number of calendar months in the tax (reporting) period.

2 The concept of development of a unified state system of registration of rights and cadastral registration of real estate

The state policy of the Russian Federation in the field of land and property relations is aimed at the rational use of land resources and real estate objects as the most important components of the national wealth of Russia, ensuring state guarantees property rights and other property rights to real estate.

The development of a unified state system for registration of rights and cadastral registration of real estate is part of tasks of ensuring the socio-economic development of the country, solving social, economic and environmental problems, improving the quality of life and promoting regional development.

A number of strategic and program documents address issues in the field of land and property relations.

The measures of the federal target program "Development of a unified state system of registration of rights and cadastral registration of real estate (2014-2019)" (hereinafter - the Program) will increase the potential achieved in the registration and registration system in previous years, improve the quality of the provision of public services and, as a result, achieve the values ​​of the indicators established by the status documents.

As part of the implementation of the Program, a set of measures is envisaged to ensure the creation of a reliable (complete and high-quality) unified state register of real estate objects, to ensure optimal and comfortable conditions for the provision of public services to the consumer, as well as to increase the revenue side of budgets by expanding the taxable base, which, in turn, contributes to the achievement of such an important strategic goal of state policy in the field of creating conditions for sustainable economic development of the Russian Federation, as the effective use of land and real estate to meet the needs of society and citizens.

To date, the technical infrastructure of the state cadastre of real estate has been created; on the entire territory of the Russian Federation, work has been completed on the transfer of information from the previously created databases for technical accounting of capital construction objects to the state real estate cadastre, and information has been updated in electronic form and transferred to territorial bodies Federal Service state registration, cadastre and cartography of the array of produced electronic copies technical data sheets with the simultaneous formation of a database of real estate objects; work was carried out to create an infrastructure for spatial data of the state real estate cadastre, including a fully formed digital cartographic base; in all cadastral districts, work on the mass appraisal of capital construction projects has been completed. Thus, one of the main measures has been implemented to ensure the creation of conditions for the formation of a base for calculating real estate tax on the entire territory of the Russian Federation; in 2010, work was completed to update the state cadastral valuation of land throughout the Russian Federation. Since 2011, the next stage of these works has been carried out; the automated system of the state cadastre of real estate was introduced in all constituent entities of the Russian Federation, as a result of which the subordinate institutions of the Federal Service for State Registration, Cadastre and Cartography were transferred to the centralized maintenance of the state cadastre of real estate.

The State Real Estate Cadastre is a single centralized source of information on real estate objects contained in electronic form, which can significantly reduce the time costs in the state cadastral registration of real estate objects and provide information from the state real estate cadastre, as well as create a mechanism for accessing information resources of the state real estate cadastre and develop services based on internet and intranet technologies.

The complexity of the information provided, the possibility of analyzing and making forecasts made information about real estate objects more in demand, which had a significant impact on improving the efficiency of decisions made in the field of real estate by government and management structures, as well as entities engaged in entrepreneurial activities.

As a result of the implementation of the subprogram, conditions have been created for the formation of a tax base throughout the Russian Federation for calculating real estate tax.

Currently, a digital cartographic base has been created throughout the territory of the Russian Federation, which makes it possible to simplify the technology and reduce the cost of land management and cadastral work carried out for the purposes of cadastral registration.

The unified state register of rights to real estate and transactions with it and the state cadastre of real estate exist as interconnected but independent basic information resources, which leads to a high specific resource intensity of the provision of public services in the field of registration of rights and cadastral registration of real estate and does not allow increasing the efficiency of the tax base in conditions for the introduction of a single tax on real estate;

there is no unified law on state registration of rights and cadastral registration of real estate objects. Accounting and registration procedures are governed by federal laws "On state registration of rights to real estate and transactions with it" and "On the state cadastre of real estate", which do not exclude duplication of information on rights and objects in the Unified State Register of Rights to Real Estate and Transactions with it and the state cadastre of real estate and do not provide for the rules for synchronizing information from the Unified State Register of Rights to Real Estate and Transactions with it and the state cadastre of real estate, which leads to a manifold increase in errors in the information of these systems;

a significant share of errors and gaps in the databases of relevant information resources is also one of the reasons for the high specific resource intensity of the provision of public services in the field of registration of rights, cadastral registration of real estate and taxation of real estate.

At the same time, over the past period, the first stage was developed, within which the solution architecture was developed, a data transfer scheme and a scheme for integrating components in the field of cadastral accounting were developed, which subsequently made it possible to assess the cost of creation and implementation new system, as well as to determine the principles of creating a unified law on state registration of rights and cadastral registration of real estate objects, which regulates, among other things, the procedure for maintaining a unified state register of real estate objects.

However, for the transition to the maintenance of a unified state register of real estate objects, appropriate funding is required, since within the framework of current content budgetary funds will be enough only to maintain the material and technical base of the unified state system of registration of rights and cadastral registration of real estate.

Conclusion

The land cadastre is a unified state multi-level management and information system about the land fund of the country, its administrative-territorial units (regions, territories), about the primary objects and subjects of cadastral registration in them, which is one of the main mechanisms of state regulation of land relations based on the adopted society concepts, economic, socio-ethical and ethnic norms.

As a result of the state cadastral assessment, a real picture of the value of land (land plots) on the territory of the Russian Federation is obtained, which allows for more efficient management of land resources and related real estate, as well as for balanced planning of the revenue side of budgets of all levels (within payments, received from land tax and rent), stimulate the development of investment processes and the development of the economy as a whole.

The results of the state cadastral valuation of land are entered into the state land cadastre, where, based on information about land plots and their rightholders, they should be used in order to establish taxation objects, taxpayers, determine the tax base, tax benefits, as well as land tax rates.

The development of a unified state system for registration of rights and cadastral registration of real estate is an integral part of the tasks of ensuring the socio-economic development of the country, solving social, economic and environmental problems, improving the quality of life and promoting regional development.

List of used literature

1.Constitution of the Russian Federation / SPS Consultant Plus (date of access: 03/23/2015).

.Land Code of the Russian Federation / ATP Consultant Plus (date of access: 03/23/2015).

.tax code Russian Federation / SPS Consultant Plus (date of access: 23.03.2015).

.Federal Law of 24.07.2007 No. 221-FZ "On the State Real Estate Cadastre" / ATP Consultant Plus (date of access: 23.03.2015).

.Federal Law of 29.07.1998 No. 135-FZ "On appraisal activities in the Russian Federation" / ATP Consultant Plus (date of access: 23.03.2015).

.Order of the Government of the Russian Federation of June 28, 2013 N 1101-r "On approval of the Concept of the federal target program" Development of a unified state system for registration of rights and cadastral registration of real estate (2014-2019) "/ ATP Consultant Plus (date of access: 03/23/2015) ...

.Resolution of the Government of the Russian Federation of 25.08.1999 No. 945 "On the state cadastral valuation of land" / SPS Consultant Plus (date of access: 23.03.2015).

.Decree of the Government of the Russian Federation of 08.04.2000 No. 316 "On Approval of the Rules for Conducting State Cadastral Valuation of Lands" / SPS Consultant Plus (date of access: 23.03.2015).

.Order of the Ministry of Economic Development of the Russian Federation of July 29, 2011 No. 382 "On approval of the requirements for the report on the determination of the cadastral value" / ATP Consultant Plus (date of circulation: 03/23/2015).

.Resolution of the Administration of the Kursk region dated 07.12.2012 No. 1066-pa "On approval of the results of the state cadastral valuation of agricultural land in the Kursk region" / SPS Consultant Plus (date of access: 23.03.2015).

.A.A. Varlamov, S.A. Galchenko State Real Estate Cadastre / Ed. A.A. Varlamov. - M .: KoloS, 2012 .-- 679 p .: ill. - (Tutorials and tutorials for university students).

.Features of maintaining an inventory on the present stage[Text]: monograph / V.N. Klyushnichenko. - Novosibirsk. SSGA, 2011 .-- 139 p. // # "justify">. Development of cadastral appraisal of real estate [Text]: monograph / A.V. Pylaeva. - Nizhny Novgorod. NNGASU, 2012 .-- 130 p. // http://irt.su/wp-content/

14. Property relations in the Russian Federation / No. 7/2012. Pavlova V.A. The concept of cadastral valuation of land as the basis for taxation of real estate //

Similar works to - State cadastral valuation of land

By order of the Ministry of Economic Development of Russia dated May 14, 2005 No. 99, Methodological Recommendations for the State Cadastral Assessment of Water Fund lands were approved.

For the purposes of cadastral valuation, land plots within the land of the water fund are divided into six groups.

The first group includes land plots occupied by isolated water bodies in circulation. The cadastral value of these land plots is set at 100% of their market value.

The second group includes land plots occupied by:

• - isolated water bodies withdrawn from circulation or restricted in circulation;
• - structures designed to protect against floods and destruction of the banks of reservoirs, rivers; structures (dams), enclosing the storage of liquid industrial waste; devices against erosion on canals, as well as other structures designed to prevent the harmful effects of water and liquid waste in the land of water protection zones of water bodies, as well as lands allocated for the establishment of right-of-way and protection zones for water intakes, hydraulic structures and other water facilities and facilities ...

The cadastral value of the plots of this group is calculated by multiplying the average value of the CCP of agricultural land within the same administrative region by the area of ​​the estimated land plots.

The third group includes land plots within the land of water protection zones of water bodies, right-of-way and protection zones of water intakes, hydraulic engineering and other water facilities, occupied by:

• - water supply facilities;
• - objects of fishing and hunting;
• - hydraulic structures (except for those referred to the second group);
• - water intake, port and other water facilities and facilities.

The cadastral value of such land plots is calculated similarly to the second group, but the average for the same administrative region is taken as the average value of the PCC of industrial and other special purpose lands assigned to the corresponding group. At the same time, if land plots are located within the boundaries of coastal protective zones, then not the average, but the maximum value of the PCS of industrial lands is used.

The fourth group includes land plots within the lands of water protection zones of water bodies, right-of-way and protection zones of water intakes, hydraulic engineering and other water management structures, occupied by trees and shrubs or other vegetation.

The cadastral value of such land plots is calculated similarly to the previous group, but the minimum value for the same administrative region for the same administrative region is taken to be the value of the UPKS of agricultural land by the type of use that is closest in functionality to the estimated land plots.

The fifth group includes land plots within the lands of water protection zones of water bodies, right-of-way and protection zones of water intakes, hydraulic and other water facilities provided to horticultural, vegetable gardening and dacha associations.

To calculate the cadastral value of such land plots, the average for the same administrative region value of the UPKS of horticultural, vegetable gardening and dacha associations is taken as the UPKS. If the land plots are located within the boundaries of the coastal protection zones, then not the average, but the maximum value of the given CCP is used.

The sixth group includes land plots as part of the lands of water protection zones of water bodies, right-of-way and protection zones of water intakes, hydraulic and other water facilities, occupied by recreational facilities.

The cadastral value of such land plots is calculated in the same way as in the previous group, but the average for the same administrative region is taken to be the average for the same administrative region for the land of specially protected areas and objects assigned to the corresponding group. If the estimated land plots are located within the boundaries of coastal protection zones, then the maximum value of the specified CCP is used.

Transcript

1 UDC PROBLEMS AND WAYS OF IMPROVING THE ASSESSMENT OF THE CADASTRAL VALUE OF LAND PLOTS Valiev D.S., Ph.D., Associate Professor of the Department of Land Use and Cadastres, GUZ Nazarov K.S. suburban construction and purchases of land plots, therefore, the assessment of land in settlements is of particular importance. These lands are the basis for the formation of the living environment of people: 3/4 of the population of Russia is concentrated on them. Lands of settlements provide the bulk of land payments and are one of the most complex land categories. In Russia, two types of value for the assessment of land resources are legally enshrined: cadastral and market. The cadastral value of land reflects the activity of financial transactions with real estate, on the one hand, and, on the other hand, is an indicator of the infrastructural arrangement of the considered part of the territory. Since 1985, the concept of "land" in Russia has been defined as a multicomponent natural formation (objective category) of multipurpose, economic use. "The land is the most important part of the natural environment, characterized by space, relief, climate, soil cover, vegetation, mineral resources, waters, which is the main means of production in agriculture and forestry, as well as the spatial basis for the location of enterprises and organizations in all sectors of the national economy." The current version of clause 10 of the Federal Valuation Standard "Purpose of Valuation and Types of Value (FSO 2)", approved by order of the Ministry of Economic Development of Russia dated July 20, 2007 255, when determining the cadastral value of the valuation object is determined by mass valuation methods. Or individually for a specific property, the market value established and approved in accordance with 55

2 with the legislation governing cadastral valuation. In addition, the determination of the cadastral value is also established by the provisions of the Federal valuation standard "Determination of the cadastral value (FSO 4)", approved by order 508 of the Ministry of Economic Development of Russia dated October 22, 2010 and containing requirements for determining the cadastral value. In accordance with the provision of FSO 4, the cadastral value means not only the market value determined by mass valuation methods, but also if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a specific property. The cadastral appraisal of land plots is a mass appraisal, which is a set of administrative and technical actions to establish the cadastral value of land plots within the boundaries of an administrative-territorial entity by appraised zones. The state cadastral valuation of lands is carried out according to a unified methodology in order to ensure the comparability of the assessment results throughout the entire Russian Federation. The main purpose of the cadastral valuation is to create a base for taxation. In accordance with Chapter 31 "Land Tax" of the Tax Code of the Russian Federation, the tax base is determined as the cadastral value of land plots. The purpose of the market appraisal of a land plot is to determine the market (investment, liquidation) value of a single land plot as of the date of appraisal by independent appraisers in accordance with accepted standards and appraisal methods. Cadastral and market valuation of land plots is carried out using profitable, comparative and cost approaches based on information on transactions in the land and other real estate market, the level of rent and profitability of land use. This information is supplemented by an analysis of rent-forming factors, including the quality and location of land plots, improvements made on them, the level of social and engineering and transport infrastructure of the territory, etc. In accordance with Art. 66 3K RF, the executive authorities of the constituent entities of the Russian Federation approve the average level of cadastral value for the municipal district (urban district). 56

3 The rules for the state cadastral valuation of land were approved by the RF Government Decree of April 8, 2000 316 and determine the procedure for the state cadastral valuation of land of all categories on the territory of the Russian Federation for taxation purposes and other purposes established by law. To clarify the algorithms for the state cadastral valuation, the Order of the Federal Agency for the Cadastre of Real Estate Objects of June 29, 2007 P / 0152 “On Approval of the Technical Recommendations for the State Cadastral Valuation of Lands in Settlements” was adopted. According to this order, “when determining the cadastral value of the appraisal object, the market value is determined by mass appraisal methods, established and approved in accordance with the legislation governing the cadastral appraisal. The cadastral value is determined by an appraiser, in particular for tax purposes. " One of the most difficult problems is the accuracy of information. This applies to both market information on the asking and sold price of the appraised property value, and information on the norms when calculating the cost by the normative method in the cost approach. The existing information possessed by the structures of the national economy is largely outdated and not always reliable. According to the provisions of FSO 4, when determining the cadastral value, using mass valuation methods, all valuation objects are divided into groups of valuation objects based on the analysis of information about the valuation object market, substantiation of the cadastral value valuation model, the composition of pricing factors and information on the values ​​of pricing factors of valuation objects for of each investigated type of objects of assessment. In this case, the set of pricing factors should include only those factors that have a significant impact on the value of the appraisal objects and can be reliably determined and objectively measured. Thus, mass valuation methods mean the grouping of appraisal objects based on the unity of the characteristics of all objects included in one group, sufficient to build a cadastral value appraisal model, which makes it possible to determine the cadastral value of each of the appraisal objects, 57

4 as close as possible to their market value (market value obtained by mass valuation methods). However, this approach does not take into account the individual characteristics of the plots included in a particular cadastral district. Therefore, to assess the value of land plots, it is proposed to perform all calculations based on probability intervals using modern methods variation statistics, in particular, nonparametric tests. As a result of these calculations, the property value will be presented in the form of a truncated distribution. The median cost estimate should be recommended as the offer price of cost. In this case, the chances of the seller and the buyer are the same: the probability of the buyer to buy at less than the offered price is equal to the probability of the seller to sell at more than the offered price. In this case, both the seller and the buyer have complete information about the possible purchase and sale prices and their probability. Depending on the urgency of the proposed transaction, the counterparties can make informed decisions: for the buyer to wait and look for another acquisition object, if time suffers; for the seller, a decrease in the asking price if there is an urgency in the implementation of the transaction. In this case, in the event of a change in the value of the cadastral value established in the process of the state cadastral valuation as a result of its dispute in court or in the commission for consideration of disputes on the results of determining the cadastral value, it is proposed to amend the act on the approval of such cadastral value in order to replace it with the value established by the results challenging. This correlates with the notion of cadastral value established in the Federal Law of July 29, 1998 135-FZ "On appraisal activities in the Russian Federation" and FSO 2. In accordance with paragraph 18 of the specified FSO, according to which the methodology of any of the approaches to assessment can be used to build an assessment model: cost, comparative and profitable. And the choice of an approach or a reasonable 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. Based on this, we can conclude that the procedure “collection and analysis of market information 58

5 objects of assessment and the rationale for choosing the type of assessment model ”is primary. And it is aimed at deciding on the possibilities of using the methodology of one or another approach to valuation when building a model for assessing the cadastral value based on the results of an appropriate study of the real estate market. Such rather broad requirements for conducting a cadastral valuation are associated with both a lack of experience in carrying out such work, and the need to formulate requirements that are uniform for all regions of Russia at completely different levels of development of market relations in them. The provisions of the Federal Law of July 29, 1998 135-FZ "On appraisal activities in the Russian Federation" established the concept of market value. In accordance with the aforementioned federal law, “when determining the market value of the appraisal object, the most probable price is determined at which the appraised object can be alienated on the date of appraisal in the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and on the value the transaction prices do not reflect any extraordinary circumstances. " This, in turn, does not exclude the consideration of the influence of the option of the most efficient use of real estate objects in market data, including based on the psychological characteristics of decision-making by market entities according to the logic of maximizing income while minimizing costs. And with this position, data on the prices of actual transactions are the most suitable information for determining the cadastral value. According to International Valuation Standards, market value is defined as the estimated amount that can arise in a transaction between a knowledgeable seller and a buyer who are independent of each other, acting in their own interests and without coercion. And they are ready to make a deal after conducting appropriate marketing research, which allows us to establish the level of value of the transaction object in the market and sell it at the highest possible price at a particular point in time, which implies taking into account the most effective use in market information. Thus, according to International Valuation Standards, market-adjusted data is generated taking into account the influence of the most effective 59

6 use established at a specific point in time in a specific market segment. In accordance with Part 3 of Art. 66 of the RF LC cadastral value of land plots defined in established by law order cannot exceed their real market value. However, to date, no normative legal act has been adopted that establishes the percentage ratio between the market and cadastral values. However, the absence of such an act does not cancel the effect of the norm of Part 3 of Art. 66 of the ZK, since it has a direct effect on the territory of the Russian Federation. In addition to Art. 66 in the Land Code of the Russian Federation there is also Art. 36, clause 1.2 of which establishes that the redemption price of land plots located under buildings, structures, structures owned by citizens and organizations cannot exceed their cadastral value. Until the procedure for determining such a price is established by the federal executive body authorized by the Government of the Russian Federation, the state power body of the constituent entity of the Russian Federation or local self-government body, this price shall be established in the amount of its cadastral value. If it is assumed that the cadastral value of land plots may exceed the market value, then citizens and legal entities wishing to acquire a land plot after the year on the grounds established by Art. 36 of the RF Labor Code, will be unequal legal status with persons acquiring land plots for other purposes. Since in this case the price of the plot will be calculated in accordance with the law "On the privatization of state and municipal property", I.e. based on market valuation. Environmental and natural factors can play an important role in the formation of the value of land plots and are not always taken into account when calculating the cadastral value of land plots. For example, favorable climatic conditions can be attributed to natural factors influencing at the regional level. Recommended numerical values ​​of the coefficients for natural and environmental factors in all cases are 0.2, while for recreational areas the recommended value is 0.5, aesthetically valuable and picturesque lands are 0.4. At the same time, the name and structure of the 60

7 currently estimated indicators can be changed taking into account the local characteristics of the formation of the market for land and other real estate. Therefore, there is an objective possibility of adjusting the cadastral value of land plots on the basis of a comprehensive account of the ecological state of the territory. The imperfection of cadastral valuation methods is confirmed by statistical data for years. in the Russian Federation, 343 court proceedings were conducted related to the activities of the state cadastral valuation of land (GKOZ), of which 242 cases were related to protesting the cadastral value of land plots. The market value of land is proposed to be determined by several methods: comparison of sales, allocation, distribution, capitalization of land rent, the remainder and the method of intended use. However, calculation operations for the assessment of the components of the natural environment (climatic conditions, relief, geological, geomorphological, hydrogeological structure of the territory) and natural resources (forest, water, subsoil, etc.) located within the boundaries of the territory under consideration were not introduced into the assessment process. Underreporting of state natural potential, as follows from practical experience, leads to results that do not adequately reflect the objective value of land resources. The modern land cadastre is characterized by an increased need for data accumulation, due to the process of redistribution of the land fund by land categories (agricultural land; industrial land, transport, and others); formation of new and streamlining of existing land uses and land tenure. The problems of forming the information basis of the state cadastral valuation (GKO) of lands are associated with the improvement of methods for collecting and processing information ( topographic surveys, digital cartography, software). Currently, there is a need to use the results of the cadastral valuation not only for taxation, but also in production purposes... Recently, a new scientific direction has been developing, associated with the development of the concept of adaptive landscape farming systems. The scientific foundations of the on-farm are being developed.

8 natural design of farming systems on an adaptive landscape basis. For these purposes, it is necessary to assess the agroecological potential of the territory, however, existing methods Soil appraisals poorly take into account the agroecological requirements of crops to growing conditions on the ground. It should be noted that the design and industrial organizations it is necessary to provide for a targeted interpretation of the proposed scientific data and knowledge while ensuring technological operations contributing to the reasonable distribution of funds in the economy. On the other hand, methods for assessing the technological properties of land plots are labor-intensive and in modern GKOs are used by generalizing indicators for the economy as a whole. The GKO of agricultural land uses specially developed Ozemwin software. However, it is not integrated with geographic information systems. It is the capabilities of GIS technologies that make it possible to more objectively assess the technological properties and agroecological potential of each land plot. In this regard, research on the development of technology for cadastral valuation of agricultural land based on GIS technologies is relevant. Analysis of literature sources indicates that at present there is no single point of view on the optimization of the cadastral valuation of land plots. However, most researchers agree on the need to improve the cadastral system. One of the proposed ways to increase the efficiency of the state cadastral registration of land plots is the development and implementation of software for an automated information system for the land cadastre. List of used literature: 1. Federal valuation standard "The purpose of valuation and types of value (FSO 2)", approved by order of the Ministry of Economic Development of Russia dated July 20, 2007 Federal valuation standard "Determination of cadastral value (FSO 4)", approved by order of the Ministry of Economic Development of Russia dated October 22 2010 508 (hereinafter FSO 4). 62

9 3. Technical recommendations on the state cadastral valuation of land in settlements // Rosnedvizhimost P / Federal Law of July 21, 1997 122-FZ "On state registration of rights to real estate and transactions with it." 5. Federal Law of July 29, 1998 No. 135-FZ “On appraisal activities in the Russian Federation”. 6. Federal valuation standard "General concepts of valuation, approaches to valuation and requirements for valuation (FSO 1)", approved by order of the Ministry of Economic Development of Russia dated July 20, 2007 Methodological 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 39. UDC: 681.3 LEGAL SUPPORT OF THE REINDEER PASTURE REGIME ON THE EXAMPLE OF THE LEGISLATION OF THE YAMAL-NENETS AUTONOMOUS DISTRICT Raevskaya OB, Ph.D. Russia. The industrial development of these territories affects the vital interests of the indigenous population, conducting traditional economic activities on them, consisting in reindeer husbandry, hunting, fishing and other industries. It is with northern reindeer husbandry in our country that the interests of a significant part of the indigenous population are linked. Almost 75% of the Russian reindeer livestock is concentrated in the farms of the population of the Yamal-Nenets Autonomous Okrug. In this regard, it becomes necessary to analyze legislative framework legal regime of reindeer pastures at the federal and regional levels. In October 2010, the State Duma of the Yamal-Nenets Autonomous Okrug (hereinafter Yamalo-Nenets Autonomous Okrug) adopted the Law of No. 46-CJSC “On Reindeer Breeding”. The objectives of this law are to establish legal, economic, environmental and social guarantees for the stable development of reindeer husbandry, regardless of the form of ownership;

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