Legal basis for cadastral valuation of real estate. On the systemic problems of conducting state cadastral valuation of real estate. for mortgage lending to individuals and legal entities in cases of disputes about the value of the property

22.12.2023

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MINISTRY OF EDUCATION AND SCIENCE OF THE RF

FEDERAL STATE BUDGET

EDUCATIONAL INSTITUTION OF HIGHER

PROFESSIONAL EDUCATION

"SIBERIAN STATE GEODETIC

ACADEMY"

COURSE WORK

Cadastral value of real estate objects

for tax purposes

Discipline: Cadastral registration and real estate management

Completed by: N. A. Akpyzhaev

Group: EN 21-B

Checked:

Novosibirsk, 2015

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

1. Theoretical, legal and methodological foundations of cadastral valuation of land………………………………………………………......... .......................……5

1.1 State cadastral valuation of land: concept, features and purpose………………................... ...................................………..5

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

1.2.1 Federal Law “On Valuation Activities”

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

1.2.2. Federal Law "On State Cadastre"

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

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

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

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

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

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

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

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

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

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

Introduction

The first part of the work is devoted to theory, where the concept of state cadastral valuation is revealed, the features of land valuation and the purpose are described. Also the first part contains plegal basis for cadastral valuation of land andmethodological basis for determining the cadastral value of land in populated areas.

The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The basis is a site intended for the placement of individual residential buildings.

Also in the second part of the work, the tax on land was calculated.

The land is the basis of all life processes of society occurring in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has value and adequate valuation 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 felt by both state and municipal executive authorities in order to effectively manage land resources and implement rational land and tax policies.

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

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

Theoretical, legal and methodological foundations of cadastral valuation of land

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

All lands are registered in the state cadastre.

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

Cadastre list, register something or someone, such as land users, subject to taxation. This word itself comes from the medieval lat. catastrum, that is, capitastrum (from

caput head), which meant a register of souls subject to universal tax.

The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. The cartographic material of the land cadastre of Russia was contained in descriptions of lands collected in scribal, survey, patrol and boundary books, and was compiled based on the results of field and survey work. Land surveying work consisted of measuring with a “measuring rope” the lengths of the boundary lines that divided the land into lands that differed in “quality factor” (“good”, “average” and “bad”). In the middle of the 18th century. Land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main work on land surveying of the Russian Empire was completed at the beginning of the 19th century. At the turn of the 17th century. in Russia, they compiled accounting documents and inventories not only of agricultural land and forestry, but also of city yards. The documents of the inventory and list of households contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. In many cities, real estate was assessed and inventoried with the drawing up of diagrams and plans of land plots. In the first years after the revolution of 1917, according to the Regulations on Land Regulations in Cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. During registration, an inventory of the land plot was carried out, showing the characteristics of the structure and structure, and an explication of the plot by type of land was compiled.

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

The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. To carry out the specified work, appraisers or legal entities who have the right to conclude an appraisal agreement are involved in accordance with the requirements established by Federal Law No. 94-FZ dated July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for government and municipal needs". State cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land according to its intended purpose and type of functional use.

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

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

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

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

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

1.2.1 Federal Law “On Valuation Activities in the Russian Federation”

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

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

Conducting an assessment of the objects of valuation is mandatory if the transaction involves objects of valuation that belong in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities, including:

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

when using valuation objects as collateral;

upon sale or other alienation of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities;

upon assignment of debt obligations associated with the objects of assessment;

when transferring objects of assessment, as a contribution to authorized capitals, funds of legal entities,

as well as in the event of a dispute about the value of the property being assessed, including:

when nationalizing property;

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

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

when seizing property for state or municipal needs;

when assessing objects of assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the taxable base.

This article does not apply to relations arising:

when disposing of state and municipal unitary enterprises, state and municipal institutions with property assigned to them in economic management or operational management;

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

in cases established by the Federal by law "On the peculiarities of management and disposal of railway transport property" and the Federal by law “On the peculiarities of management and disposal of property and shares of organizations operating in the field of atomic energy use, and on amendments to certain legislative acts of the Russian Federation”;

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

in connection with the transfer of federally owned public roads of federal significance and land plots to the State Company "Russian Highways" in accordance with the Federal by law "On the State Company "Russian Highways" and on amendments to certain legislative acts of the Russian Federation."

In relation to state or municipal property transferred under a concession agreement by the concessor to the concessionaire, establishing the market value of such property is not mandatory, unless otherwise established by the federal by law

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

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

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

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

making a decision to conduct a state cadastral valuation;
compilation of a list of real estate objects subject to state cadastral valuation;
selection of the performer of work to determine the cadastral value (hereinafter referred to as the performer of the work) and the conclusion of an agreement with him to carry out the assessment;
determination of cadastral value and preparation of a report on determination of cadastral value;
examination of the report on determining the cadastral value;
approval of the results of determining the cadastral value;
entering the results of determining the cadastral value into the state real estate cadastre.

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

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

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

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

The State Real Estate Cadastre is a systematized collection of information about real estate registered in accordance with this Federal Law, as well as information about the passage of the State Border of the Russian Federation, about the boundaries between the constituent entities of the Russian Federation, the boundaries of municipalities, the boundaries of settlements, about territorial zones and zones with special conditions for the use of territories, about the territories of cultural heritage sites (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.

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

Cadastral activities are carried out by an authorized person (hereinafter referred to as the cadastral engineer) in relation to real estate in accordance with the requirements established by this Federal by law , work that results in the preparation of documents containing information about such real estate necessary for cadastral registration (hereinafter referred to as cadastral work).

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

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

Cadastral registration and maintenance of the state real estate cadastre are being implemented federal executive body and other state budgetary institutions Each piece of real estate, information about which is included in the state real estate cadastre, has an unchangeable state registration number that is not repeated over time and on the territory of the Russian Federation.

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

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

The State Real Estate Cadastre consists of the following sections:

register of real estate objects;
cadastral affairs;
cadastral maps.

For the purposes of this Federal Law, complex cadastral work means cadastral work that is carried out simultaneously in relation to all located in the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:

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

1.2.3. Constitution of the Russian Federation

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

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

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

A subject of the federation is a limited legal entity that has some features of statehood and is part of a single federal state

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

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

Types of federal legislative acts:

federal constitutional laws;
federal laws.

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

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

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

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

The Federal Assembly, the parliament of the Russian Federation, is the representative and legislative body of the Russian Federation. Consists of two chambers: the State Duma and the Federation Council. The Federation Council is the body of representation of all constituent entities of the Russian Federation, and the State Duma expresses the interests of all citizens of the Russian Federation, regardless of their place of residence, as well as political parties with all-Russian status (Article 95 of the Constitution of the Russian Federation).

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

The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The vesting of powers of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 “On the procedure for forming the Federation Council of the Federal Assembly of the Russian Federation.”

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

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

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

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

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

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

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

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

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

On the territory of the Russian Federation there are individuals with different legal status. These are citizens of Russia, citizens of a foreign state, persons who have neither Russian nor foreign citizenship. The Constitution of the Russian Federation takes into account the characteristics of each of these categories of individuals. However, it proceeds from the fact that these differences are not the main ones; the state must provide decent conditions, the realization of the most important individual needs of life, respectful treatment of any person as an individual, and guarantee the protection of his life, health, honor and dignity.

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

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

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

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

1.2.4. Federal assessment standard

According to Article 20 Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” was approved.

When determining the cadastral value of real estate, the appraiser must be guided by additional requirements and (or) procedures for conducting assessments established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by federal valuation standards.

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

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

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

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

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

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

General requirements for determining cadastral value:

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

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

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

Grouping of assessment objects

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

To carry out grouping, the choice of indicators, values or range of values of these indicators for assigning assessment objects to the appropriate groups is justified.

Real estate objects, the construction of which is not completed, cannot be classified in the same group with real estate objects, the construction of which is completed.

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

Construction of assessment models

To build an assessment model, the methodology of any of the assessment approaches can be used: cost, comparative and income. The choice of approach or justified refusal to use it is made 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.

Selecting an assessment model consists of the following steps:

selection of the structure of valuation models (form of connection between cadastral value and pricing factors);

selection of the final type of assessment model, including based on an analysis of the reliability of the information used and the accuracy of the assessment models.

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

The procedure for calculating the cadastral value of valuation objects

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

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

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

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

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

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

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

In accordance with Order of the Ministry of Economic Development of the Russian Federation dated 02/15/2007 N 39 (as amended on 01/11/2011) “On approval of Methodological Guidelines for the State Cadastral Valuation of Land in Settlements”, a calculation of the cadastral value of land was constructed.

Methodological guidelines for the state cadastral valuation of lands in settlements were developed in accordance with paragraph 11 of the Rules for conducting the state cadastral valuation of lands, approved by the Decree of the Government of the Russian Federation.

Groups of types of permitted use of lands in settlements in accordance with the Methodological Guidelines for the state cadastral valuation of lands in settlements, approved by the Order of the Ministry of Economic Development of Russia dated February 15, 2007. No. 39:

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

2. Land plots intended for the placement of individual residential buildings.

3. Land plots intended for garages and parking lots.

4. Land plots that are part of dacha, horticultural and vegetable gardening associations.

5. Land plots intended for the placement of retail, catering and consumer services.

6. Land plots intended for hotels.

7. Land plots intended for the placement of administrative and office buildings, educational, scientific, healthcare and social welfare facilities, physical education and sports, culture, art, religion.

8. Land plots intended for the placement of recreational, medical and health facilities.

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

10. Land plots intended for the location of power plants, their servicing structures and facilities.

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

12. Land plots occupied by water bodies in circulation.

13. Land plots intended for the development of mineral resources, placement of railways, highways, artificially created inland waterways, berths, piers, rights-of-way of railways and highways, waterways, pipelines, cable, radio relay and overhead communication lines and radio lines , overhead power lines, structural elements and structures, objects necessary for operation, maintenance, construction, reconstruction, repair, development of above-ground and underground buildings, structures, structures, transport, energy and communications devices; placement of ground structures and satellite communications infrastructure, space activities, military facilities.

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

15. Land plots intended for agricultural use.

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

17. Land plots intended for the placement of administrative buildings, educational, scientific, health and social welfare facilities, physical education and sports, culture, art, religion.

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

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

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

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

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

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

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

Information can be collected from the following sources:

State Land Cadastre;

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

Data funds and databases available to organizations and institutions of the constituent entity of the Russian Federation and municipalities.

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

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

UPKSZ is different for each group.

The cadastral value of land is calculated using the formula:

KS = UPKSZ * S,

S2.

The amount of land tax is determined based on:

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

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

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

In this work, land tax (LT) is calculated using formula (2) (excluding benefits):

ZN = KS * Tax rate

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

2.1 General characteristics of the assessment object

In this course work, to calculate the cadastral value of land, a plot of land intended for the placement of individual residential buildings is used.

This site is located in the city of Biysk.

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

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

Object characteristics:

Cadastral number 22:65:016402:26

Private two-story house

Status:		Previously taken into account

Address:		Altai region, Biysk, st. Tsesovskaya, house 64

Specified area:		904.00 sq. m

Cadastral value:		RUB 475,124.32

Type of ownership:		No data


Date of registration:	24.01.2006


Cadastral engineer:		No data


Quarter:		22:65:0016404

Area:		22:65

District:


		Lands of settlements (lands of settlements)


Permitted use

By classifier (code):	142001000000

By classifier (description):	For residential buildings

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

2.2 Determination of the cadastral value of a land plot

Determined by the formula:

KS = UPKSZ * S

Where KS of the assessed land plot, rub.,

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

S land area, m 2 .

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

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

Land area 904 m 2 .

S =904 m 2

KS =145.25*904

KS =131,306 rub.

Thus, the cadastral value was RUR 131,306

2.3 Calculation of land tax

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

0.3% for land plots:

classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production;
occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction;
purchased (provided) for personal subsidiary plots, gardening, market gardening or livestock farming, as well as summer cottage farming;
limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Art. 27 of the Land Code of the Russian Federation);

1.5% for other land plots.

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

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

Land tax is determined by the formula:

ZN = KS * Tax rate

ZN = 131,306*0.3/100

ZN = 393.92 rub.

Thus the land tax amounted to 393.92 rubles.

Conclusion

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

The calculation object was selected from the Public Cadastral Map.

A plot of land intended for the placement of individual residential buildings.

The cost of land with a total area of 904 m 2 depending on the specific indicator of the cadastral value amounted to 131,306 rubles. Where The specific rate was taken fromResolution of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rub/m2.

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

Thus, we can conclude that the cadastral value of land is calculated on the basis of the specific indicator of land price calculated value per unit area. The results of the official cadastral assessment of the value of land plots are entered and registered in the State Land Cadastre.

Bibliography

1. Guidelines for the state cadastral valuation of lands in settlements [Electronic resource]: order of the Ministry of Economic Development of the Russian Federation dated February 15, 2007. No. 39. Access mode: http://www.consultant.ru.

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

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

4. Federal Law “On Valuation Activities in the Russian Federation” dated July 29, 1998, No. 135-FZ

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

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

7. Constitution of the Russian Federation

8. the federal lawdated July 24, 2007 N 221 “On the State Real Estate Cadastre”

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

PAGE \* MERGEFORMAT 1

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MINISTRY OF EDUCATION AND SCIENCE OF THE RF

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"SIBERIAN STATE GEODETIC ACADEMY"

COURSE WORK

Cadastral value of real estate objects

for tax purposes

Discipline: Cadastral registration and real estate management

Completed by: N.A. Akpyzhaev

Novosibirsk, 2015

Content

Introduction
2.3 Calculation of land tax
Conclusion
Bibliography

Introduction

The first part of the work is devoted to theory, where the concept of state cadastral valuation is revealed, the features of land valuation and the purpose are described. Also, the first part contains the legal basis for the cadastral valuation of land and the methodological basis for determining the cadastral value of land in settlements.

The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The basis is a site intended for the placement of individual residential buildings.

Also in the second part of the work, the tax on land was calculated.

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

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

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

All lands are registered in the state cadastre.

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

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

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

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

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

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

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

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

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

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

Conducting an assessment of the objects of valuation is mandatory if the transaction involves objects of valuation that belong in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities, including:

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

when using valuation objects as collateral;

upon sale or other alienation of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities;

upon assignment of debt obligations associated with the objects of assessment;

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

when nationalizing property;

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

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

when seizing property for state or municipal needs;

when assessing objects of assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the taxable base.

This article does not apply to relations arising:

when disposing of state and municipal unitary enterprises, state and municipal institutions with property assigned to them in economic management or operational management;

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

in cases established by the Federal Law “On the Peculiarities of Management and Disposal of Railway Transport Property” and the Federal Law “On the Peculiarities of Management and Disposal of Property and Shares of Organizations Operating in the Field of Nuclear Energy Use, and on Amendments to Certain Legislative Acts of the Russian Federation”;

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

in connection with the transfer of federally owned public roads of federal significance and land plots to the State Company "Russian Highways" in accordance with the Federal Law "On the State Company "Russian Highways" and on amendments to certain legislative acts of the Russian Federation."

In relation to state or municipal property transferred under a concession agreement by the grantor to the concessionaire, establishing the market value of such property is not mandatory, unless otherwise established by federal law.

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

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

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

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

· making a decision to conduct a state cadastral valuation;

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

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

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

· examination of the report on determining the cadastral value;

· approval of the results of determining the cadastral value;

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

cadastral value land tax

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

1.2.2 Federal Law "On the State Real Estate Cadastre"

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

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

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

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

The legal basis for regulating cadastral relations is the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Land Code of the Russian Federation, the Forest Code of the Russian Federation, the Water Code of the Russian Federation, the Town Planning Code of the Russian Federation, the Housing Code of the Russian Federation, this Federal Law, other federal laws and those issued in in accordance with them other regulatory legal acts of the Russian Federation.

Cadastral registration and maintenance of the state real estate cadastre are carried out by the federal executive body and other state budgetary institutions. Each piece of real estate, information about which is included in the state real estate cadastre, has an unchangeable state registration number that is not repeated over time and on the territory of the Russian Federation.

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

· type of property (land plot, building, structure, premises, unfinished construction);

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

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

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

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

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

The State Real Estate Cadastre consists of the following sections:

· register of real estate objects;

· cadastral affairs;

· cadastral maps.

For the purposes of this Federal Law, complex cadastral work means cadastral work that is carried out simultaneously in relation to all located in the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:

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

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

· buildings, structures, as well as unfinished construction projects, the rights to which are registered in the manner established by the Federal Law “On State Registration of Rights to Real Estate and Transactions with It.”

1.2.3 Constitution of the Russian Federation

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

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

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

A federal subject is a limited legal entity that has some features of statehood and is part of a single federal state.

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

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

· issues of joint management by the Russian Federation and its subjects (delimitation of state property, environmental management, general issues of education, coordination of health care issues, etc.) - (Article 72 of the Constitution of the Russian Federation);

· issues outside the jurisdiction of the Russian Federation and joint jurisdiction of the Russian Federation and its constituent entities (Article 73 of the Constitution of the Russian Federation).

Types of federal legislative acts:

· federal constitutional laws;

· federal laws.

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

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

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

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

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

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

The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The vesting of powers of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 “On the procedure for forming the Federation Council of the Federal Assembly of the Russian Federation.”

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

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

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

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

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

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

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

· regulation in the socio-economic sphere;

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

· formation of federal target programs and ensuring their implementation;

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

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

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

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

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

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

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

1.2.4 Federal assessment standard

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

When determining the cadastral value of real estate, the appraiser must be guided by additional requirements and (or) procedures for conducting assessments established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by federal valuation standards.

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

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

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

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

General requirements for determining cadastral value:

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

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

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

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

· To build a valuation model, the appraiser collects sufficient and reliable market information about real estate objects. When constructing a valuation model, the appraiser uses price information corresponding to the current level of market prices.

· If there is insufficient market information to build a valuation model, an assessment of the market value is carried out, determined individually for a specific property.

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

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

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

Grouping of assessment objects

To carry out grouping, the choice of indicators, values or range of values of these indicators for assigning assessment objects to the appropriate groups is justified.

Real estate objects, the construction of which is not completed, cannot be classified in the same group with real estate objects, the construction of which is completed.

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

Construction of assessment models

Selecting an assessment model consists of the following steps:

selection of the structure of valuation models (form of connection between cadastral value and pricing factors);

selection of the final type of assessment model, including based on an analysis of the reliability of the information used and the accuracy of the assessment models.

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

The procedure for calculating the cadastral value of valuation objects

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

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

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

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

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

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

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

In accordance with Order of the Ministry of Economic Development of the Russian Federation dated 02/15/2007 N 39 (as amended on 01/11/2011) “On approval of the Methodological Guidelines for the State Cadastral Valuation of Land in Settlements”, a calculation of the cadastral value of land was constructed.

Methodological guidelines for the state cadastral valuation of lands in settlements were developed in accordance with paragraph 11 of the Rules for conducting the state cadastral valuation of lands, approved by the Decree of the Government of the Russian Federation.

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

2. Land plots intended for the placement of individual residential buildings.

3. Land plots intended for garages and parking lots.

4. Land plots that are part of dacha, horticultural and vegetable gardening associations.

5. Land plots intended for the placement of retail, catering and consumer services.

6. Land plots intended for hotels.

7. Land plots intended for the placement of administrative and office buildings, educational, scientific, healthcare and social welfare facilities, physical education and sports, culture, art, religion.

8. Land plots intended for the placement of recreational, medical and health facilities.

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

10. Land plots intended for the location of power plants, their servicing structures and facilities.

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

12. Land plots occupied by water bodies in circulation.

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

15. Land plots intended for agricultural use.

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

17. Land plots intended for the placement of administrative buildings, educational, scientific, health and social welfare facilities, physical education and sports, culture, art, religion.

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

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

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

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

OrderdefinitionscadastralcostlandplotsVcompositionlandspopulatedpoints

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

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

· The specified list must contain information about all land plots located on the assessed territory; The absence of accounting characteristics for land plots included in the list and the presence of contradictory data are not allowed.

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

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

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

Information can be collected from the following sources:

state land cadastre;

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

data funds and databases available to organizations and institutions of the constituent entity of the Russian Federation and municipalities.

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

UPKSZ - cadastral value of 1 m 2 of an object of the State Cadastral Land Valuation.

UPKSZ is different for each group.

The cadastral value of land is calculated using the formula:

KS = UPKSZ * S,

The amount of land tax is determined based on:

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

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

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

In this work, land tax (LT) is calculated using formula (2) (excluding benefits):

ZN = KS * Tax rate

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

2.1 General characteristics of the assessment object

In this course work, to calculate the cadastral value of land, a plot of land intended for the placement of individual residential buildings is used.

This site is located in the city of Biysk.

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

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

Characteristicsobject:

Cadastralnumber22 : 65 : 016402 : 26

Private two-story house

	Previously taken into account
	Altai region, Biysk, st. Tsesovskaya, house 64
Specified area:
Cadastral value:	RUB 475,124.32
Type of ownership:	No data
Date of registration:
Cadastral engineer:	No data



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

2.2 Determination of the cadastral value of a land plot

Determined by the formula:

KS = UPKSZ * S

Where KS is the land plot being assessed, rub.,

UPKSZ - specific indicator of the cadastral value of land, rubles/m2, S - area of the land plot, m2.

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

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

The area of the land plot is 904 m2.

S=904 m 2

KS =145.25*904

KS =131,306 rub.

Thus, the cadastral value was 131 306 rub.

2.3 Calculation of land tax

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

0.3% for land plots:

· classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production;

· occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction;

· purchased (provided) for personal farming, gardening, vegetable farming or livestock farming, as well as summer cottage farming;

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

1.5% for other land plots.

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

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

Land tax is determined by the formula:

ZN = KS * Tax rate

ZN = 131,306*0.3/100

ZN = 393.92 rub.

Thus the land tax amounted to 393,92 ruble.

Conclusion

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

The calculation object was selected from the Public Cadastral Map.

A plot of land intended for the placement of individual residential buildings.

The cost of land with a total area of 904 m2, depending on the specific cadastral value indicator, amounted to 131,306 rubles. Where the specific indicator was taken from the Decree of the Administration of the Altai Territory No. 546 dated December 28, 2009 and amounted to 145.25 rubles/m 2.

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

Thus, we can conclude that the cadastral value of land is calculated based on the specific indicator of land price - the calculated value per unit area. The results of the official cadastral assessment of the value of land plots are entered and registered in the State Land Cadastre.

Bibliography

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

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

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

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

7. Constitution of the Russian Federation

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

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

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

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

Federal Law of July 22, 2010 No. 167-FZ "On Amendments to the Federal Law "On Valuation Activities in the Russian Federation" and certain legislative acts of the Russian Federation"

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

ORDER of the Ministry of Economic Development of the Russian Federation dated October 22, 2010 N 508 “On approval of the Federal Valuation Standard “Determination of Cadastral Value (FSO No. 4)”

Order of the Ministry of Economic Development of the Russian Federation dated July 4, 2011 N 328 “On approval of the federal assessment standard “Types of examination, the procedure for conducting it, requirements for an expert opinion and the procedure for its approval (FSO N 5)”

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

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

ORDER dated July 20, 2007 N 256 “On approval of the federal assessment standard “General concepts of assessment, approaches to assessment and requirements for assessment (FSO No. 1)”

Regulatory and technical documents

Lands of settlements

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

Agricultural land

Forest fund lands

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

Water fund lands

Lands of industry, energy, transport, communications, radio broadcasting, television, computer science, lands for space activities, defense lands, security lands and lands for other special purposes and other special purposes

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

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

Lands of specially protected territories and objects

Lands of horticultural, gardening and dacha associations

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

Technical instructions for the state cadastral valuation of lands of horticultural, gardening and dacha associations (approved by the Federal Land Cadastre Service of Russia on June 5, 2002).

On the territory of the Oryol region there are:

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

Decree of the Government of the Oryol Region dated December 28, 2011 No. 457 “On the standard price of land for 2012”

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

State cadastral valuation is understood as a set of actions, including:

making a decision to conduct a state cadastral valuation;

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

selection of a contractor to determine the cadastral value and conclusion of an agreement with him to conduct an assessment;

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

examination of the report on determining the cadastral value;

approval of the results of determining the cadastral value;

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

Consideration of disputes regarding the results of determining the cadastral value is carried out taking into account the specifics established by Federal Law No. 135-FZ “On Valuation Activities in the Russian Federation”.

Until January 1, 2013, the powers to make a decision on conducting a state cadastral valuation and the powers of the customer of work to determine the cadastral value, with the exception of the powers established by Articles 24.17 and 24.18 of this Law (as amended by Federal Law dated July 22, 2010 N 167-FZ), also implemented by the body performing the functions of state cadastral valuation.

Making a decision to conduct a state cadastral valuation

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

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

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

State cadastral valuation is carried out in relation to real estate objects registered in the state real estate cadastre.

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

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

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

The performer of work to determine the cadastral value is obliged to enter into an insurance contract for liability for damage caused as a result of carrying out activities to determine the cadastral value for an insured amount of at least thirty million rubles.

An insurance contract for liability for damage caused as a result of activities to determine the cadastral value must be concluded before signing the contract for the assessment.

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

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

The preparation of a report on determining the cadastral value is carried out on paper and electronic media in at least three copies.

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

Examination of the report on determining the cadastral value

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

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

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

The contractor for determining the cadastral value, taking into account the identified violations, finalizes the report on determining the cadastral value and ensures that it is re-examined.

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

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

Approval of the results of determining the cadastral value

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

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

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

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

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

Consideration of disputes regarding the results of determining cadastral value

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

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

Commissions are created by the body performing the functions of state cadastral valuation on the territory of the corresponding constituent entity of the Russian Federation. The commission includes one representative each of the executive body of a constituent entity of the Russian Federation, the body performing the functions of state cadastral valuation, the cadastral registration body, and the National Council for Valuation Activities.

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

The commission's decisions can be challenged in arbitration court.

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

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

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

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

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

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

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

The application for revision of the cadastral value is accompanied by:

cadastral passport of the property;

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

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

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

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

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

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

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

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

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

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

on the revision of the cadastral value in the event of using inaccurate information about the property when determining the cadastral value.

If a decision is made to revise the results of determining the cadastral value, the customer of the work on determining the cadastral value ensures that the cadastral value of the property in respect of which such a decision was made is determined in the manner established by the authorized federal body that carries out the functions of legal regulation of valuation activities.

If an application for revision of the cadastral value was submitted on the basis of establishing in the report the market value of the property, the commission makes a decision to determine the cadastral value of the property in the amount of its market value, except for cases provided for by the procedure for the creation and work of the commission.

A meeting of the commission is valid if at least half of its members are present.

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

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

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

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

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

Determination of the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics

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

The powers of the body performing the functions of state cadastral valuation provided for in this article to determine the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics, on the basis of a decision of this body, has the right to carry out state budgetary activities under its jurisdiction. institutions.

State cadastral valuation data fund

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

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

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

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

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

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

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

determination of pricing factors for objects of assessment;

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

grouping of assessment objects;

collection of market information;

building an assessment model;

analysis of the quality of the assessment model;

calculation of cadastral value;

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

General requirements for determining cadastral value

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

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

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

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

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

When constructing a valuation model, the appraiser uses price information corresponding to the current level of market prices.

If there is insufficient market information to build a valuation model, an assessment of the market value is carried out, determined individually for a specific property.

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

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

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

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

Grouping of assessment objects

To carry out grouping, the choice of indicators, values or range of values of these indicators for assigning assessment objects to the appropriate groups is justified.

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

Construction of assessment models

To build an assessment model, the methodology of any of the assessment approaches can be used: cost, comparative and income. The choice of approach or justified refusal to use it is made 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.

Selecting an assessment model consists of the following steps:

selection of the structure of valuation models (form of connection between cadastral value and pricing factors);

selection of the final type of assessment model, including based on an analysis of the reliability of the information used and the accuracy of the assessment models.

The procedure for calculating the cadastral value of valuation objects

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

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

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

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

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

Questions for self-control

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

What sign separates the elements of the cadastral number?

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

What information resource is the state real estate cadastre?

Is cadastral information publicly available?

On what media is the state real estate cadastre maintained?

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

From what moment is a cadastral engineer’s certificate recognized as valid?

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

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

Who are the parties to the contract for cadastral works?

What documents are the result of cadastral work?

What document is handed over to the customer when performing cadastral work, which results in the preparation of documents for submitting an application for registration of a structure to the cadastral registration authority?

Whose signature is the inspection report certified by?

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

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

Actions of the authorized body to enter information about real estate into the State Tax Code, which confirms the existence of such real estate with characteristics that make it possible to define such real estate as an individually defined thing, or confirm the termination of the existence of such real estate - this is...

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

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

What do the Requirements for preparing a boundary plan establish?

Which section must be included in the boundary plan, regardless of the type of cadastral work?

Name the main parts of the boundary plan

Should a boundary plan drawn up on paper be completed?

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

Continue the sentence. “When agreeing on the location of the boundaries of a land plot, the interested party has no right...”

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

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

The objects of cadastral registration are...

The cadastral value means:

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

Do the provisions of the Federal Law apply? « About the state real estate cadastre" in relation to subsoil plots, aircraft and sea vessels, inland navigation vessels and space objects, enterprises as property complexes?

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

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

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

What is considered cadastral relations?

The source of cadastral information can be -?

Planning and cartographic materials used in the cadastre may include...

What coordinate system is currently the state one when carrying out geodetic and cartographic work?

On the basis of which network points are permanently operating differential stations created in order to provide the ability for consumers to determine coordinates in a mode close to real time?

What territory is the smallest unit of division of the cadastral region?

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

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

What parts does a boundary plan consist of?

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

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

What document is handed over to the customer of cadastral work when performing cadastral work, which results in the preparation of documents for submission to the cadastral registration authority of an application for deregistration of an unfinished construction project?

What document provides the right to carry out cadastral activities?

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

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

On which of the listed sheets of the boundary plan is the signature and stamp of the cadastral engineer affixed?

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

On the basis of what documents is information about a real estate property indicated in technical terms?

The basis of legal regulation of state cadastral valuation is:

Is the location of the boundaries of land plots coordinated with citizens to whom adjacent land plots in municipal ownership have been granted lifelong inheritable possession?

Continue the sentence. “The subject of agreeing on the location of the boundaries of land plots with the interested party when performing cadastral work is...”

What applies to the results of cadastral work?

What is a technical plan?

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

Whose signature is the technical plan certified by?

Bibliography

a) basic literature

Federal Law of July 24, 2007 No. 221-FZ “On the State Real Estate Cadastre”.

[Electronic resource]. Access from reference.

- legal system “ConsultantPlus”.

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

M.: 2010.

Decree of the President of the Russian Federation of December 25, 2008 No. 1847 “On the Federal Service for State Registration, Cadastre and Cartography.”

[Electronic resource]. Access from reference. - legal system “ConsultantPlus”.

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

Order of the Ministry of Economic Development of the Russian Federation dated December 13, 2010 No. 627 “On approval of the form of the survey report and the requirements for its preparation.”

[Electronic resource]. Access from reference.

- legal system “ConsultantPlus”.

Order of the Ministry of Economic Development of the Russian Federation dated August 3, 2011 No. 388 “On approval of the requirements for the land surveying project.”

[Electronic resource]. Access from reference.

- legal system “ConsultantPlus”.

Order of the Ministry of Economic Development of the Russian Federation On approval of the Federal Valuation Standard “Determination of cadastral value (FSO No. 4)” dated October 22, 2010 No. 508.

[Electronic resource]. Access from reference.

- legal system “ConsultantPlus”.

Order of the Ministry of Economic Development of the Russian Federation dated February 15, 2007 No. 39 “On approval of the Methodological Instructions for the state cadastral assessment of land in populated areas” // BNA Federal Executive Directorate, 2007. No. 21.

Varlamov A.A., Sevostyanov A.V.

Land Registry. In 6 vols. T.5. Valuation of land and other real estate: A textbook for universities.

M.: Publishing house "KolosS", 2007. ISBN 978-5-9532-0672-3.

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

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

Automated system for monitoring and real estate management "Business Cadastre"

State cadastral assessment

State cadastral valuation is a set of actions collected into a single system. GKO includes:

Making a decision on the need to conduct a state cadastral valuation;
Compiling a list of real estate in need of state bonds;
Selecting the person responsible for the execution of the work, who determines the cadastral value and then concluding an agreement with him for the provision of his services;
Assessing the cadastral value of real estate and writing a report on determining the cadastral value;
Conducting an examination of the report on the issue of determining the cadastral value;
Coordination and approval of the results of determining the cadastral value;
Providing approved results of work to determine the cadastral value of real estate;
Entering the results of determining the cadastral value into the database of the state real estate cadastre.

All information collected as a result of the GKO is sent to the state data fund for cadastral valuation.

The maximum period between holding T-bills is five years.

The state cadastral assessment is carried out as of January 1 of the year of work.

Regulatory framework for state cadastral valuation:

1. Land Code of the Russian Federation

2. Federal Law “On Valuation Activities in the Russian Federation” dated July 29, 1998 No. 135-FZ

3. Decree of the Government of the Russian Federation of August 25, 1999 No. 945 “On the state cadastral valuation of land”

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

5. Decree of the Government of the Russian Federation of September 13, 2005 No. 560 “On approval of the subprogram for creating a real estate cadastre system (2006-2011) of the Federal target program “Creation of an automated system for maintaining the state land cadastre and state registration of real estate (2002-2007)” »

6. Administrative regulations for the execution by the Federal Real Estate Cadastre Agency of the state function “Organization of the state cadastral valuation of land”, approved by order of the Ministry of Economic Development of Russia dated June 28, 2007 No. 215

Methodological basis for state cadastral valuation:

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

4. The methodology for the state cadastral valuation of industrial lands, energy, transport, communications, radio broadcasting, television, computer science, lands for space activities, defense lands, security lands and lands for other special purposes, approved by order of the Federal Land Cadastre Service of Russia dated March 20, 2003 No. P /49

6. Temporary Methodology for state cadastral valuation of lands of specially protected areas and objects, approved by the head of Roszemkadastre on 02/04/2004

7. The methodology for state cadastral valuation of lands of horticultural, gardening and dacha associations, approved by order of the Federal Land Cadastre Service of the Russian Federation dated August 26, 2002 No. P/307

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