Legal problems of land valuation in the Russian Federation. Problems of cadastral valuation Problems of cadastral valuation of land plots
Land appraisal problems in Moscow
V.Yu. Konovalov
Head of the Sector for Methodological Support and Market Valuation of Lands of the Moscow Land Committee, Candidate of Technical Sciences
Modern Moscow is a metropolis, the development of which reflects the current stage of development of the state. At this stage, the most relevant issues are the regulation of land relations as an effective means of resolving economic problems modern period.
Land in Moscow - one of the most important resources for the development and functioning of the city - is at the same time the basis of production activities and a real estate object.
In countries with developed market economies, paid land use is a powerful lever of influence on urban development (for example, in the United States, it is real estate that is the main form of taxation).
More than 30 percent of all investments are concentrated on the territory of Moscow, which makes up 6/1000 percent of the state's territory and houses about 6 percent of the Russian population. More than 23 thousand hectares of land are involved in the sphere of lease relations. Land users paying land tax occupy an area of 15.7 thousand hectares.
In 2002, land payments and lease payments amounted to 10 billion rubles, or 4 percent of the budget revenues (in 2001, their share was less than 3 percent). In connection with the indexation of the rates of land payments by 1.8 times, it is planned to receive much more funds in 2003. In 2003, the total revenues in the revenue part of the budget of the city of Moscow from the land property complex should amount to more than 11 percent.
However, a sharp increase in rates, i.e., the tax burden on the land user, gives rise to the problem of non-payments. We're getting closer
We are approaching a stage when the subsequent increase in the tax burden on real estate will require a reduction in other types of tax burden. Therefore, at present, one of the main tasks of improving the efficiency of land management is to optimize the collection of rent, land tax and payment for the right to lease or sell land in ownership. In order to further improve the efficiency of land use, it is necessary to improve the land valuation system.
In this regard, two areas of assessment are developing in Moscow:
1) an individual assessment, which is an assessment of the rights to conclude lease agreements land plots... (In Moscow, there is still no ownership of land, with the exception of 1 land plot sold in Zelenograd as an experiment);
2) mass (or cadastral) valuation in order to establish economically justified rates of land payments.
In Moscow, the practice of assessing the rights to lease land plots (up to 49 years old) has existed for more than 10 years. During this time, the Moscow Land Committee (Moskomzem) has accumulated and generalized a wealth of practical experience in the sale of land lease rights. An extensive regulatory framework has been formed.
From 1993 to the present, more than 14,000 land lease rights have been sold at tender commissions, including more than 1,500 long-term lease rights for a total amount of USD 1.1 billion.
In 2002 alone, 221 long-term agreements and 1,355 short-term agreements were concluded with the purchase of lease rights.
lease of land plots for a total amount of more than USD 100 million.
The average sale price of long-term lease rights for land in 2001 was USD 1.04 million / ha, or 116 percent of the 2000 average sale price. In 2002, due to an increase in investment activity in the peripheral zones of the city and a reduction in free land plots in its center, the average sales price slightly decreased, but nevertheless amounted to about USD 1.0 million / ha.
Currently, the amount of payment for the right to conclude a lease agreement for a land plot in the territorial economic zones of Moscow is in the following ranges:
From 300,000 to 800,000 USD / ha in the peripheral areas of the city (20-69 territorial economic assessment zones);
From 5,000,000 to 10,000,000 US dollars / ha in the city center (1-9 territorial economic assessment zones).
The calculation of the cost of the rights to lease land plots is carried out in accordance with the methodological recommendations approved by the decree of the Moscow government dated 13.11.2001 No. 1022-PP "On approval of the methodology for calculating the amount of payment for the right to lease a land plot." This methodology was developed on the basis of an analysis of the sale of land lease rights. It takes into account the location of the land plot in the urban infrastructure system and the level of its development, special purpose land plot, as well as made and expected quality improvements.
The methodology is based on a unified approach for calculating the amount of payment for the right to short-term and long-term lease of a land plot intended for both construction and maintenance of buildings and structures located on the land plot. At the same time, the prefectures of administrative districts have the right to approve the value of the rights to lease land plots not lower than those calculated according to the methodology of Moskomzem. This will make it possible to promptly adjust the estimated cost of rights in the future.
leases in line with market trends by adjusting basic sizes payments for the right to lease a land plot.
In connection with the adoption of the Land Code of the Russian Federation in Moscow, preparations are underway for the sale of land plots into ownership. To this end, the regulatory legal framework is being improved, taking into account both the interests of the city and the interests of investors and land users.
Under these conditions, Moscow's experience in the sale of land lease rights can be viewed as a preparatory stage for the introduction of land ownership and the creation of a full-fledged land market.
At the same time, there are a number of problems associated with the implementation of the requirements of federal legislation, as well as with their economic feasibility.
1. Article 2 of the Law of the Russian Federation of October 25, 2001 No. 137-FZ "On the Enactment of the Land Code of the Russian Federation" sets the upper limit for the value of land in the amount of 30 times the land tax rate when selling state or municipal property land plots to owners located buildings, structures, structures on them. Moscow is in favor of changing the upper border to the level market value land, because in connection with low rates land tax, the fulfillment of this requirement will lead to a loss of money to the budget.
In 2003, the thirty-fold land tax rate in Moscow on average is: 349,200 x 30 = 10,476,000 rubles / ha (or 327,375 US dollars). That is, the marginal rate of redemption of land plots into ownership, established by federal legislation, is 3.5 times lower than the prevailing average market prices for the sale of rights to lease land plots in Moscow.
In such a situation, an ill-considered, without calculating the economic feasibility of the transition to the widespread sale of land plots in ownership can lead to very negative consequences, in
including a decrease in revenues to the budgets of all levels. After all, it is clear that the value of land should not be lower than the value of its lease rights:
S.z. = Ref. + reduce ^ Лр.pl. - bring XZem.nal.,
where S.z. - the cost of the land plot;
give ^ Ar.pl. - reduced capitalized rental rates for 49 years;
give XZem.nal. - reduced capitalized land tax rates for 49 years.
Taking into account the annual land payments, the average cost of land for the city should be at least the following amount:
S.z. = 1,000,000 + 24,300 x 49 - 10,912 x 49 = 1,000,000 + 1,190,700 - 534,688 = $ 1,655,312 / ha (not $ 327,375).
Thus, the city will receive less than $ 1,327,937 / ha.
2. Another problem is the significant gap between rental rates and land tax rates. In 2003, the following city-average rates of land payments are in effect in Moscow:
Land tax - 349,200 rubles / ha (or 10,912 US dollars / ha);
The rent is 777,600 rubles / ha (or 24,300 US dollars / ha).
That is, the rent for land in Moscow is on average 2.22 times higher than the land tax rate. Meanwhile, land owners have a large amount of rights to land in comparison with tenants. The transition to the collection of land payments based on the cadastral and market value of land and the further improvement of the taxation system based on land rent should eliminate the contradiction that has arisen.
However, it is not possible to change the rates of the land tax due to the fact that the Law of the Russian Federation “On Payment for Land” sets the rates of the land tax by directives for all constituent entities of the Russian Federation.
3. Another serious problem is that, in accordance with the practice of providing land for lease that has developed in Moscow over a 10-year period (since 1993), the sale of lease rights to land plots is carried out as a sale and purchase transaction between the Moscow City Administration and a person became the winner of the auction, the subject of which was the right to conclude a land lease agreement. This payment is provided for in the corresponding income item of the budget of the city of Moscow.
Decree of the Government of the Russian Federation of 11.11.2002 No. 808 "On the organization and holding of auctions for the sale of state or municipal ownership of land plots or the right to conclude lease agreements for such land plots" does not provide for the sale of lease rights for land plots as separate payments. They are defined as the amount of rent.
The execution of this federal decree may lead to the destruction of the practice of selling lease rights and, as a result, to a loss of funds to the city budget.
The state cadastral valuation of the land of the city of Moscow was carried out in strict accordance with the Methodology for the state cadastral valuation of land in settlements, approved by order Federal Service Land Cadastre of Russia dated 17.10.2002 No. P / 337.
During the assessment process, data were processed on more than 70 thousand objects housing stock, 5 thousand objects non-residential fund and 3 thousand land plots with purchased lease rights. As a result, specific indicators were obtained cadastral value land for each cadastral quarter of the city for 14 types of functional land use. This allows you to go to a more detailed territorial and economic zoning by cadastral quarters.
The results of the cadastral assessment of land showed that the peripheral and middle zones of the city were underestimated, in
including land around the third transport ring. Due to the fact that the cadastral valuation was carried out for smaller territorial units - cadastral quarters (cadastral quarters of about 1500, and territorial economic zones -69) - it became possible to eliminate the shortcomings of the existing territorial economic division, in which rates at the boundaries of zones change by 5 or more once.
Unfortunately, at present the results of the state cadastral valuation cannot be applied for tax purposes, since the corresponding changes have not been made to the Law of the Russian Federation "On Payment for Land". As already mentioned, this law does not provide for the possibility of using cadastral valuation data to determine land tax rates, but establishes them as a directive for all constituent entities of the Russian Federation.
In accordance with the Land Code of the Russian Federation, the basic principles of determining the amount of rent for land plots are approved by the Government of the Russian Federation. However, they have not yet been approved, and in accordance with the current procedure, the rates of rent and land tax are interconnected.
also in federal law there is no clear definition of the concept
"Cadastral value". In view of this, there are repeated attempts to replace it with the concept of "market value", which brings confusion into the existing order. For example, there is a circulation of draft federal laws proposing to establish the market value on the basis of the cadastral value.
Contradictions between the federal regulatory framework and the established practice of the constituent entities of the Russian Federation in the field of assessment mainly arose due to insufficient elaboration of this issue, lack of clear goals and objectives, as well as due to insufficient interaction of federal authorities both at the horizontal and vertical levels.
The introduction of a system of state attestation of appraisers and civil servants involved in real estate appraisal, as well as the establishment of clear standards and requirements should help to eliminate the existing contradictions, and along with the gradual, deliberate introduction of land ownership and the establishment of its free market turnover at real market prices - to increase value lands of Moscow and, accordingly, their investment attractiveness, which will be a significant contribution to the Russian economy.
Determining the value of land plots is important for all subjects of land relations. This is important for government agencies in terms of fulfilling their regulatory and fiscal functions. For enterprises and organizations using a land plot, knowledge of the real value of land provides an opportunity to solve current problems and implement strategic plans.
Decision-making on the purchase of land plots into ownership is not very much focused on its economic component and, at best, is associated with purely fiscal consequences. In society, including among professional consultants, there is no consensus about the value of Russian lands, and the idea of the amount of land rent is abstract. Some argue that Russia possesses invaluable land resources, while others, on the contrary, that a specific site may not be worth anything, since there are many empty lands in Russia. It comes to the point that professional consultants are already talking about the fact that in the West, land plots are actually sold for a pittance, which is obviously not true. In general, the system for assessing land plots (and, to a greater extent, its absence) has become a serious brake on decision-making, both at the level of individual land users and at the level of state and municipal bodies.
To expect that these problems will automatically be solved as the land market matures is self-deception. Without reaching a consensus about the size of property the country is giving to new landowners, the very institution of land ownership will not be legitimate, and the land market will not be transparent. At the same time, society comes to the realization that the reasons for the difficulties that have arisen lie both in the ambiguity of the goals of modern land policy, and in the principle of free land inherited from the Soviet period, only confirmed during the period of privatization.
Assessment as a procedure for determining the value of land plots can be conditionally subdivided into state and independent. The state appraisal of land plots is carried out when determining the cadastral value of land and is intended for taxation purposes and other purposes established by law. Evaluation of the market value of land plots is the prerogative of appraisers - legal entities and entrepreneurs licensed to carry out appraisal activities and possessing qualified labor resources - specialists who have the knowledge and skills to determine the value based on the analysis of economic factors, land relations and properties of the research object.
Western methods are increasingly inclined to believe that the assessment of built-up land plots can and should be carried out using both classical approaches (comparative, costly and profitable), and using the land remainder technique, which together should give consistent results. At the same time, the land remainder technique should actually be an additional valuation method in conditions of limited information on comparable transactions with land plots and other real estate objects. If the need to use these two approaches together is due to a lack of information on real deals with building plots, the possibility of their use is associated with the consideration of land plots at different stages of their urban development - from use as agricultural or forest land to full readiness for development and after the commissioning of objects. The use of two approaches for the purpose of assessing a built-up land plot provides more correct information, but requires accurate information on all possible costs for its urban development, as well as knowledge of the state of the land and financial markets (capitalization rates and opportunities for obtaining loans).
An independent appraisal of land plots is carried out taking into account the requirements of the Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation", Appraisal Standards mandatory for application by the subjects of appraisal activities, approved by the RF Government Decree of 06.07.2001. No. 519.
According to article 130 of the Civil Code of the Russian Federation, real estate includes land plots, subsoil plots, isolated water bodies and everything that is firmly connected with land, i.e. objects, the movement of which is impossible without disproportionate damage to their purpose, including forests, perennial plantings, buildings and structures.
The concept of real estate includes all the rights, interests and benefits associated with ownership of real estate, that is, it characterizes not the physical properties of the object, but the rights in relation to the object.
Consequently, the appraisal of the market value of real estate is an appraisal of the market value of the rights to the appraised property, which includes the right to a land plot and the right of ownership to improvements.
Only the state has the right to full ownership of land. Private ownership of land is a limited right to use, own and dispose of separate types land resources: as a rule - the earth's surface for use as a spatial basis. At the same time, private ownership of the spatial basis is associated with a number of restrictions on use (functional, environmental, urban planning, etc.) and a number of encumbrances (easements, obligations to carry out nature conservation measures, etc.).
The state still owns the subsoil, airspace, the most important water and biological resources of natural origin, and their use by individuals is carried out on a temporary and paid basis, regulated by special agreements with state structures. Also, the state reserves the right to withdraw land from private ownership for general state needs with appropriate monetary compensation to the owner of his losses.
In general, the Russian land market is characterized by a special legal environment. If buildings and structures in the bulk are owned, then land plots can be privately owned, provided that they are not classified as land withdrawn from circulation and restricted in circulation. Lands, not withdrawn from circulation and not limited in circulation, are currently mainly in permanent use, or leased.
Clause 2 of Article 3 of the Federal Law "On the Enactment of the Land Code of the Russian Federation" determines that legal entities, with the exception of those specified in clause 1 of Art. 20 of the Land Code of the Russian Federation, are obliged to re-register their right of permanent (unlimited) use into property or lease.
In connection with the above norm, one would expect significant changes in the ownership structure in the land market and the dynamic formation of the secondary market for land plots, however, the requirement to re-register is not secured by measures of responsibility for evading re-registration. Consequently, if a legal entity for any reason (the most common of which is an elementary shortage of funds) missed set time, it is impossible to bring him to justice. At the federal level, administrative responsibility is provided only by the Code of Administrative Offenses of the Russian Federation, and in order to be able to bring a legal entity to administrative responsibility for evading re-registration, it is necessary to amend the said Federal Law.
It is reasonable to oblige a legal entity to re-register the right of permanent (unlimited) use into ownership or lease in two cases.
Firstly, if a legal entity is undergoing the procedure of reorganization or change of its organizational and legal form. In this case, the newly registered legal entity is obliged to register the right to land in accordance with the requirements Russian legislation... In accordance with paragraph 1 of Article 20 of the Labor Code of the Russian Federation, the right of permanent (unlimited) use is not granted to individuals. Consequently, a newly formed (or reorganized) legal entity must acquire ownership or lease on the site.
Secondly, if a legal entity is going to fully or partially dispose of the land plot. Only property owners or persons authorized by them have the right to dispose. In this case, the legal entity is interested in the initial redemption of the land plot into ownership.
When implementing the rule on re-registration of the right of permanent (perpetual) use, a land user must make a choice between ownership and lease. Of course, the owner of the land plot has a much larger scope of powers than the lessee. The main advantage of the owner in comparison with the lessee is the ability to independently dispose of the land plot within the framework established by law. The tenant is bound by both the law and the lease and is obliged to take into account the will of both the legislator and the owner.
Thus, the state, being practically a monopoly seller and lessor of land plots, acts as a price producer, essentially establishing where the supply curve will be, and as a result, what will be either the price of the purchase and sale transaction, or the amount of lease of this or that land plot. It is the state that forms the primary market for land plots.
In this situation, transactions with land plots are carried out in conditions when the price is determined not so much by the ratio of supply and demand as by non-economic factors. True, both when developing methods for calculating rent for land plots, and when setting land tax rates government bodies try to take into account market factors in different ways. Nevertheless, until the share of land plots owned by citizens and legal entities grows to a sufficient level necessary for the formation of a developed secondary market for land plots, the transaction prices, and, consequently, the market value of land plots currently circulating on the secondary market, will gravitate towards the value established in the primary market.
Consequently, with the current procedure for the formation of the land market, the costs of acquiring land plots, in the bulk, depend not on the market situation, but on the administrative decisions of state and municipal authorities. All this, in turn, determines the complexity of the provision of land valuation services by independent appraisers until a full-fledged land market is formed.
Another consequence of the underdevelopment of the land market is the complexity of using traditional methods for assessing land plots occupied by buildings, structures, structures, or intended for their placement. All assessment methods are based on common methodological approaches.
The absence of a developed market for the purchase and sale of land plots also determines the absence of a competitive rental market. The lease of state and municipal land is carried out in accordance with legislative acts establishing the basis for paid land use in Russia. Therefore, when evaluating land plots by capitalization of land rent, with certain assumptions, the rates of rent for land are used, established by the executive authorities of the constituent entities of the Russian Federation or by the authorities. local government.
In conclusion, I would like to emphasize that a high-quality appraisal of land plots with a profitable approach is available only to appraisers, whose work experience and portfolio of orders made it possible to create databases on the profitability and options for the operation of similar objects.
As part of the study, it is argued that over the past few years, a revaluation of the cadastral value of land plots has been carried out in almost all constituent entities of the Russian Federation; municipalities... The purpose of the study is to identify the main problems when challenging the cadastral value of land plots. The research is carried out with the intention of using the materials of the work to conduct round tables with representatives of entrepreneurship in the field of real estate appraisal and banking, as well as with students of the profile direction. To test the hypothesis, it is planned to solve the following tasks: to analyze the state of the market for commercial land plots in Penza; identify the main problems of reducing or increasing the cadastral value of land; determine the dynamics of prices in the land market; highlight priority directions in this area; project possible solutions identified problems.
land tax.
price dynamics
state cadastre of real estate
revaluation of land
contestation of cadastral value
land plot
cadastral value
1. Akimova M.S., Porshakova A.N., Ulitskaya N.Yu., Starostin S.V., Kotelnikov G.A. Investment marketing of complex residential development of the territory // Economics and Entrepreneurship. ... - 2013. No. 12-2. - p. 41.
2. Baronin S.A., Menshakov D.I. Development of projects for the reconstruction and development of urban areas // Izvestia Yugo-Zapadnogo state university. – 2011. №5-2.
3. Baronin S.A. Methodology for the formation and development of territorial affordable housing markets. Dissertation for the degree of Doctor of Economics. M., 2005.
4. Baronin S.A., Trofimenko M.G. Modeling of municipal land development in the investment development of complex residential development. News of the South-West State University. - 2011 No. 5-2 p. 284-286.
5. Gerasimova A.A., Tolstykh Yu.O., Savina E.A., Konstantinova Yu.R. Features of the revaluation of the cadastral value of land plots in modern conditions... // Modern problems of science and education. - 2014. - No. 2; URL: www..11.2014).
6. The Land Code of the Russian Federation dated 25.10.2001 No. 136-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 28.09.2001) (current version dated 01.01.2014).
7. Kuzin N.Ya., Goryunova N.M. Models approaches to the mass appraisal of real estate // Regional architecture and construction. - 2010. - No. 1.
8. tax code Of the Russian Federation dated 07.31.1998 No. 146-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07.16.1998) (current edition of 01.01.2014).
9. Decree of the Government of the Russian Federation of 08.04.2000, No. 316 "On the approval of the rules for the state cadastral valuation of land."
10. Federal valuation standard "Determination of the cadastral value of objects (FSO No. 4)". Approved by Order of the Ministry of Economic Development of Russia N 508 of October 22, 2010.
Over the past few years, there has been a revaluation and subsequent approval of the results of the cadastral value of land plots in all constituent entities of the Russian Federation. In turn, the revision and approval of the cadastral value of land plots has led to a significant increase in land tax collections from owners. Thus, the owners may face a number of problems.
For example, the following problem can be cited: the cadastral value, on the one hand, is an appraisal category, that is, to determine it, independent appraisers are involved, on the other hand, the results of an independent study organized by the land owner show that the land can have a much lower market value. cost than according to the cadastral registration data. The calculation of the value of land and real estate for the purchase of their property, as well as the calculation of land tax and rent payments are calculated on the basis of the cadastral value. One of the important problems in assessing the cadastral value of plots is the way of its assessment. It should be noted that the cadastral value is assessed at least once every five years using mass valuation methods, while the individual characteristics of the land plot itself and the real estate on it, as well as various encumbrances associated with it, may not be taken into account. Thus, the problem of inconsistency between the cadastral and market values of land plots arises.
Here another problem arises - the cadastral value is approved by a normative act, is obligatory for application and can be challenged only in a special order. It is the contestation of the cadastral value of land plots that will help to reduce payments for the lease of this plot, also reduce the tax burden and reduce the amount when buying a land plot into ownership. All this is quite relevant and important today, during the period of commodity-money relations in the economy.
As for the very process of challenging the cadastral value of land plots, there are two ways: challenging in the administrative and judicial order. It should be noted that challenging the cadastral value of land plots in court is carried out through an arbitration court, regardless of the status of the person who applied to the court, as well as the status or quality of the land plot (land plots intended for industrial purposes, land plots used for summer cottages). households or for individual residential construction). According to the legislation, there are only two grounds for revising the cadastral value of land plots and buildings on these plots:
Firstly, with inaccurate information about the land plot, which were used in calculating its cadastral value;
Secondly, the establishment of its market value in relation to the land plot as of the date as of which its cadastral value was established.
All grounds for appealing the cadastral value of land plots presuppose the provision of the same set of documents for consideration of an application and resolution of disputes; there are differences in the procedural form when considered in the administrative and judicial order.
The most effective way to challenge the cadastral valuation of land plots is to establish the market value of a land plot as of the date as of which its cadastral value was established. The owner of the land plot, who became aware of the discrepancy between the market and cadastral value of the land plot, has the opportunity to revalue a single plot of land. If the results differ, you can file a complaint with Rosreestr or an arbitration court. To appeal the cadastral value of a land plot, the applicant must submit an appropriate report on the market valuation of the land plot and adjacent buildings, and must also submit an expert opinion on the compliance of the report on the market value of the valuation object with the requirements of the legislation of the Russian Federation on valuation activities.
However, the very assessment of the market value of land and adjacent buildings can be influenced by many different factors. It can be both political and economic forces, including supply and demand in this market, location, category of the land plot and encumbrances associated with it, as well as the presence of various communications.
As for resolving the issue of the proper date, at which the plaintiff should prove the market value of the land plot when making the requirement to enter it as a cadastral one, here the peculiarity of the correlation of market and cadastral values and use should be taken into account when determining the market value of indicators and data in relation to the object. that existed at the same time as they were used by the appraiser who determined the cadastral value. the cadastral value of real estate objects has been determined.
Based on the experience of many enterprises, the most common cases of overestimation of the cadastral value can be identified:
The permitted use of the land plot is determined correctly, but the specific indicator of the cadastral value is clearly overestimated;
The market value of the land plot is lower than its cadastral value;
The overestimated specific indicator of the cadastral value is determined on the basis of the incorrect permitted use of the land plot;
The permitted use of the land plot is not precisely defined; the specific indicator of the cadastral value is clearly overestimated.
One of the most effective methods of protecting your rights in relation to land plots and challenging their cadastral value will be to appeal to the prosecutor's office, as well as the tax office.
In turn, not insignificant problematic issues arise when challenging the cadastral value of land plots:
There is a problem in the provision of land tax benefits for a certain circle of people;
There is definitely a problem in notifying the owners about changes in the cadastral value of land plots;
The problem of the possibility and procedure for challenging the cadastral value of land plots;
The question of the amount of "errors" in the calculation of land tax in connection with the revaluation of the cadastral value of a land plot;
Conducting a mass assessment of the cadastral value of land plots blindly.
Often, many land owners are surprised and outraged by new payment notifications property taxes this also applies to land tax. All this is due to the rise in the cadastral value of land, which often does not coincide with their real market value. The owners of such land plots can receive tax orders that will be several times higher than previous payments. It cannot be denied that all this is a great stress for people.
According to the authoritative opinion of experts, the increase in the tax on the land plot is associated with the mass assessment of the cadastral value of land plots “blindly”. The appraisal is carried out without visiting the site, and the data of the State Real Estate Cadastre are not taken into account. There is nothing surprising in such an assessment, but provided that the correct information is displayed in the State Real Estate Cadastre and additional information about the object of assessment. According to the official information of the Accounts Chamber, only in the middle of 2014 the data of the Federal Tax Service only half correspond to the data of the real estate cadastre.
For a more objective assessment of land plots and other property, it is necessary to increase the number of criteria for assessment, and these criteria should be characteristic for specific regions and for each type of property. So you can give an example of a small set of criteria for a certain type of property - a capital structure: the material from which the walls are made, the number of storeys of the building, the degree of wear and tear and the year of construction of this type of property. In general, it is worth noting that an important role should be played by those factors that, in turn, determine the market value of real estate and directly affect it. But today, such criteria in the overwhelming majority of cases are not taken into account or are not used at all when assessing the cadastral value of land or other property.
It is important to note that the tax, which is determined using the cadastral value and is levied only on land plots. But the land itself in some areas may cost differently, and the cost of building different objects may be the same. There are other cases, for example, two identical sites are assessed differently, but they are in close proximity to each other. Also, additional information can be obtained from the BTI, statistics authorities, Rosreestr, as well as when using other databases. However, so far there are no regulatory legal acts, where the requirements for the use of the necessary documentation for the assessment should be fixed.
As for the amounts that have to be paid to citizens with an incorrect assessment of the cadastral value, they can amount to billions of rubles throughout the country. Even if the percentage of misvalued real estate is small, this amount will still be very large. In turn, taxpayers can challenge the incorrectly appraised cadastral value. For this, in each region of the country, commissions have been created to challenge the cadastral value in a pre-trial procedure. However, such procedures for ordinary citizens can be prohibitively expensive. It is possible to dispute the incorrect results of the assessment of the cadastral value in the pre-trial procedure within six months after its approval. Provided that the owner does not have time to apply to the commission within this period, then only the court can help here and, as mentioned above, proceedings in the arbitration court will take place here. It is important to note that you can only learn about a change in value on your own initiative. All this significantly reduces the chances of applying to the commission to challenge the cadastral value, and this is fraught with increased costs, as well as the terms of consideration of the statement of claim.
From the above, another, important problem emerges - notification of changes in the cadastral value of owners. One of the tools for solving this problem can be timely information on the website of the tax service. It can also be solved with the help of information on the cadastral value of your object by the cadastral number in the State Real Estate Cadastre.
The next problem is auctions, in the form of which the cadastral valuation of land plots and real estate must be carried out. Auctions, for the most part, do not justify themselves. In addition, the form of the auction does not imply the choice of the contractor according to the criteria of quality and qualifications, the main criterion in this case is the cost of work, and companies that do not have experience of work in this region are allowed to be evaluated, which, of course, is reflected in the results of determining the cost.
When revaluing the cadastral value, market data on the value of land plots are used as of the date of approval of the Resolution of the Government of the Penza Region of November 15, 2013 No. 850-PP "On approval of the results of the state cadastral valuation of land in settlements of the Penza Region" (January 2012). As part of the study, we carried out a retrospective analysis of the market value of land plots (in the category “land of settlements” in the Penza region). The selection range of data on analogue objects is taken from 1.11.2011. to 1.04.2012 (half-year interval from the moment of approval of the results of the cadastral value). The cost for the analyzed period ranges from 2000 rubles / sq. M. up to 6234 rubles / sq.m. The analysis used commercial land plots. The highest value of the cost was recorded in February 2012, the lowest - in April 2012. This difference is connected with the fact that land plots have different locations, areas, certain differences in purpose (for the construction of garages, retail facilities, etc.).
Rice. 1. Average cost of commercial land plots in the Penza region (per 1 sq. M.)
Rice. 2. Average cost of commercial land plots in the Penza region (per 1 sq. M.)
The analysis revealed an excess of the cadastral value over the market value within 5-10%.
Summing up, it should be noted that there are many problematic issues when challenging the cadastral value of land plots, and some of them were presented above. But if you take a responsible approach to solving these problems, you can get rid of them. Many problems are associated with the regulatory framework, in turn, this is reflected in the actions of the appraisers themselves and companies that make a massive assessment of the cadastral value of land and residential real estate. And also a significant problem is the untimely notification of the owners of the land plot about the change in the cadastral value, which often does not allow them to resolve issues in an administrative manner, namely in the commission for challenging the cadastral value.
Reviewers:OV Tarakanov, Doctor of Technical Sciences, Professor, Dean of the Faculty of Territorial Management, Head of the Department of Real Estate Cadastre and Law, PSUAS, Penza;
Baronin SA, Doctor of Economics, Professor, Lecturer at the Department of Expertise and Real Estate Management at PSUAS, Penza.
Bibliographic reference
Uchinina T.V., Strokina K.N., Usanova N.V. PROBLEMAL ISSUES OF DISPUTING THE INVENTORY VALUE OF LAND PLOTS // Modern problems of science and education. - 2014. - No. 6 .;URL: http://science-education.ru/ru/article/view?id=16132 (date of access: 02/01/2020). We bring to your attention the journals published by the "Academy of Natural Sciences"
Transcript
1 UDC PROBLEMS AND WAYS OF IMPROVING THE ASSESSMENT OF THE CADASTRAL VALUE OF LAND PLOTS Valiev D.S., Ph.D., Associate Professor of the Department of Land Use and Cadastres, GUZ Nazarov K.S. suburban construction and purchases of land plots, therefore, the assessment of land in settlements is of particular importance. These lands are the basis for the formation of the living environment of people: 3/4 of the population of Russia is concentrated on them. Lands of settlements provide the bulk of land payments and are one of the most complex land categories. In Russia, two types of value for the assessment of land resources are legally enshrined: cadastral and market. The cadastral value of land reflects the activity of financial transactions with real estate, on the one hand, and, on the other hand, is an indicator of the infrastructural arrangement of the considered part of the territory. Since 1985, the concept of "land" in Russia has been defined as a multicomponent natural formation (objective category) of multipurpose, economic use. "The land is the most important part of the natural environment, characterized by space, relief, climate, soil cover, vegetation, mineral resources, waters, which is the main means of production in agriculture and forestry, as well as the spatial basis for the location of enterprises and organizations in all sectors of the national economy." The current version of clause 10 Federal standard assessment "Purpose of valuation and types of value (FSO 2)", approved by order of the Ministry of Economic Development of Russia dated July 20, 2007 255, when determining the cadastral value of the valuation object is determined by mass valuation methods. Or individually for a specific property, the market value, established and approved in accordance with 55
2 with the legislation governing cadastral valuation. In addition, the determination of the cadastral value is also established by the provisions of the Federal valuation standard "Determination of the cadastral value (FSO 4)", approved by order 508 of the Ministry of Economic Development of Russia dated October 22, 2010 and containing requirements for determining the cadastral value. In accordance with the provision of FSO 4, the cadastral value means not only the market value determined by mass valuation methods, but also if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a specific property. Cadastral appraisal of land plots is a mass appraisal, which is a set of administrative and technical actions to establish the cadastral value of land plots within the boundaries of an administrative-territorial entity by appraised zones. The state cadastral appraisal of land is carried out according to a unified methodology in order to ensure the comparability of the appraisal results on the territory of the entire Russian Federation. The main purpose of the cadastral valuation is to create a base for taxation. In accordance with Chapter 31 "Land Tax" of the Tax Code of the Russian Federation, the tax base is determined as the cadastral value of land plots. The purpose of the market appraisal of a land plot is to determine the market (investment, liquidation) value of a single land plot as of the date of appraisal by independent appraisers in accordance with accepted standards and appraisal methods. Cadastral and market valuation of land plots is carried out using profitable, comparative and cost approaches based on information on transactions in the land and other real estate market, the level of rent and profitability of land use. This information is supplemented by an analysis of rent-forming factors, including the quality and location of land plots, improvements made on them, the level of social and engineering and transport infrastructure of the territory, etc. In accordance with Art. 66 3K RF, the executive authorities of the constituent entities of the Russian Federation approve the average level of cadastral value for the municipal district (urban district). 56
3 The rules for the state cadastral valuation of land were approved by the RF Government Decree of April 8, 2000 316 and determine the procedure for the state cadastral valuation of land of all categories on the territory of the Russian Federation for taxation purposes and other purposes established by law. To clarify the algorithms for the state cadastral valuation, the Order of the Federal Agency for the Cadastre of Real Estate Objects of June 29, 2007 P / 0152 “On Approval of the Technical Recommendations for the State Cadastral Valuation of Lands in Settlements” was adopted. According to this order, “when determining the cadastral value of the appraisal object, the market value is determined by mass appraisal methods, established and approved in accordance with the legislation governing the cadastral appraisal. The cadastral value is determined by an appraiser, in particular, for tax purposes. " One of the most difficult problems is the accuracy of information. This applies to both market information on the asking and sold price of the appraised property value, and information on the norms when calculating the cost by the normative method in the cost approach. The existing information possessed by the structures of the national economy is largely outdated and not always reliable. According to the provisions of FSO 4, when determining the cadastral value, using mass appraisal methods, all appraisal objects are divided into groups of appraisal objects based on the analysis of information about the appraisal objects market, substantiation of the cadastral value appraisal model, the composition of pricing factors and information on the values of pricing factors of appraisal objects for of each investigated type of objects of assessment. At the same time, the set of pricing factors should include only those factors that have a significant impact on the value of the appraisal objects and can be reliably determined and objectively measured. Thus, mass valuation methods mean the grouping of valuation objects based on the unity of the characteristics of all objects included in one group, sufficient to build a cadastral value valuation model, which makes it possible to determine the cadastral value of each of the valuation objects, 57
4 as close as possible to their market value (market value obtained by mass valuation methods). However, this approach does not take into account the individual characteristics of the plots included in a particular cadastral district. Therefore, to assess the value of land plots, it is proposed to perform all calculations on the basis of probability intervals using modern methods of variation statistics, in particular, nonparametric criteria. As a result of these calculations, the property value will be presented in the form of a truncated distribution. The median cost estimate should be recommended as the offer price of cost. In this case, the chances of the seller and the buyer are the same: the probability of the buyer to buy at less than the offered price is equal to the probability of the seller to sell at more than the offered price. In this case, both the seller and the buyer have complete information about the possible purchase and sale prices and their probability. Depending on the urgency of the proposed transaction, counterparties can make informed decisions: for the buyer to wait and look for another acquisition object, if time suffers; for the seller, a decrease in the asking price if there is an urgency in the implementation of the transaction. In this case, in the event of a change in the value of the cadastral value established in the process of the state cadastral valuation as a result of its dispute in court or in the commission for consideration of disputes on the results of determining the cadastral value, it is proposed to amend the act on the approval of such cadastral value in order to replace it with the value established by the results challenging. This correlates with the notion of cadastral value established in the Federal Law of July 29, 1998 135-FZ "On appraisal activities in the Russian Federation" and FSO 2. In accordance with paragraph 18 of the specified FSO, according to which the methodology of any of the approaches to assessment can be used to build an assessment model: cost, comparative and profitable. And the choice of an approach or a reasonable refusal to use it is carried out by the appraiser based on the characteristics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information. Based on this, we can conclude that the procedure “collection and analysis of market information 58
5 objects of assessment and the rationale for choosing the type of assessment model ”is primary. And it is aimed at deciding on the possibilities of using the methodology of one or another approach to valuation when building a model for assessing the cadastral value based on the results of an appropriate study of the real estate market. Such rather broad requirements for conducting a cadastral valuation are associated both with a lack of experience in carrying out such work, and the need to formulate requirements that are uniform for all regions of Russia at completely different levels of development. market relations in them. The provisions of the Federal Law of July 29, 1998 135-FZ "On appraisal activities in the Russian Federation" established the concept of market value. In accordance with the aforementioned federal law, “when determining the market value of the appraisal object, the most probable price is determined at which the appraised object can be alienated on the date of appraisal in the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and on the value the transaction prices do not reflect any extraordinary circumstances. " This, in turn, does not exclude the consideration of the influence of the option of the most efficient use of real estate objects in market data, including based on the psychological characteristics of decision-making by market entities according to the logic of maximizing income while minimizing costs. And with this position, data on the prices of actual transactions are the most suitable information for determining the cadastral value. According to International standards valuations, market value is defined as the estimated value that can arise in a transaction between a knowledgeable seller and a buyer who are independent of each other, acting in their own interests and without coercion. And they are ready to make a deal after conducting appropriate marketing research, which allows to establish the level of value of the transaction object in the market and sell it at the highest possible price at a particular moment in time, which implies taking into account the most effective use in market information. Thus, according to International Valuation Standards, market-adjusted data is generated taking into account the influence of the most effective 59
6 use established at a specific point in time in a specific market segment. In accordance with Part 3 of Art. 66 of the RF Labor Code, the cadastral value of land plots determined in accordance with the procedure established by law cannot exceed their real market value. However, to date, no normative legal act has been adopted that establishes the percentage ratio between the market and cadastral values. However, the absence of such an act does not cancel the effect of the norm of Part 3 of Art. 66 of the ZK, since it has a direct effect on the territory of the Russian Federation. In addition to Art. 66 in the Land Code of the Russian Federation there is also Art. 36, clause 1.2 of which establishes that the redemption price of land plots located under buildings, structures, structures owned by citizens and organizations cannot exceed their cadastral value. Until established by the authorized Government of the Russian Federation federal body executive power, a state power body of a constituent entity of the Russian Federation or a local self-government body of the procedure for determining such a price, this price is established in the amount of its cadastral value. If it is assumed that the cadastral value of land plots may exceed the market value, then citizens and legal entities wishing to acquire a land plot after the year on the grounds established by Art. 36 of the Labor Code of the Russian Federation, will find themselves in an unequal legal position with persons acquiring land plots for other purposes. Since in this case the price of the plot will be calculated in accordance with the law "On the privatization of state and municipal property", I.e. based on market valuation. Environmental and natural factors can play an important role in the formation of the value of land plots and are not always taken into account when calculating the cadastral value of land plots. For example, to natural factors Favorable climatic conditions can be attributed to influencing at the regional level. Recommended numerical values of the coefficients for natural and environmental factors in all cases are 0.2, while for recreational areas the recommended value is 0.5, aesthetically valuable and picturesque lands are 0.4. At the same time, the name and structure of the 60
7 currently estimated indicators can be changed taking into account the local characteristics of the formation of the land market and other real estate objects. Therefore, there is an objective possibility of adjusting the cadastral value of land plots on the basis of a comprehensive account of the ecological state of the territory. The imperfection of cadastral valuation methods is confirmed by statistical data for years. in the Russian Federation, 343 court proceedings were conducted related to the activities of the state cadastral valuation of land (GKOZ), of which 242 cases were related to protesting the cadastral value of land plots. The market value of land is proposed to be determined by several methods: comparison of sales, allocation, distribution, capitalization of land rent, the remainder and the method of intended use. But they are not included in the evaluation process. settlement operations according to the assessment of the components of the natural environment (climatic conditions, relief, geological, geomorphological, hydrogeological structure of the territory) and natural resources (forest, water, subsoil, etc.) located within the boundaries of the territory under consideration. The underestimation of the state of natural potential, as follows from practical experience, leads to results that do not adequately reflect the objective value of land resources. The modern land cadastre is characterized by an increase in the need for data accumulation, due to the process of redistribution of the land fund by land categories (agricultural land; industrial land, transport, and others); formation of new and streamlining of existing land uses and land tenure. The problems of forming the information basis of the state cadastral assessment (GKO) of lands are associated with the improvement of methods for collecting and processing information (topographic surveys, digital cartography, software). Currently, there is a need to use the results of the cadastral valuation not only for taxation, but also for production purposes. V recent times a new scientific direction is developing, associated with the development of the concept of adaptive landscape farming systems. The scientific foundations of the on-farm are being developed.
8 natural design of farming systems on an adaptive landscape basis. For these purposes, it is necessary to assess the agroecological potential of the territory, however, the existing methods of soil appraisal poorly take into account the agroecological requirements of crops to the growing conditions in the area. It should be noted that design and production organizations need to provide for a purposeful interpretation of the proposed scientific data and knowledge while ensuring technological operations that contribute to a reasonable distribution of funds in the economy. On the other hand, methods for assessing the technological properties of land plots are labor-intensive and in modern GKOs are used by generalizing indicators for the economy as a whole. The GKO of agricultural land uses specially developed Ozemwin software. However, it is not integrated with geographic information systems. It is the capabilities of GIS technologies that make it possible to more objectively assess the technological properties and agroecological potential of each land plot. In this regard, research on the development of technology for cadastral valuation of agricultural land based on GIS technologies is relevant. Analysis of literature sources indicates that at present there is no single point of view on the optimization of the cadastral valuation of land plots. However, most researchers agree on the need to improve the cadastral system. One of the proposed ways to improve the efficiency of state cadastral registration of land plots is the development and implementation of software automated information system of the land cadastre. List of used literature: 1. Federal valuation standard "The purpose of valuation and types of value (FSO 2)", approved by order of the Ministry of Economic Development of Russia dated July 20, 2007 Federal valuation standard "Determination of cadastral value (FSO 4)", approved by order of the Ministry of Economic Development of Russia dated October 22 2010 508 (hereinafter FSO 4). 62
9 3. Technical recommendations on the state cadastral valuation of land in settlements // Rosnedvizhimost P / Federal Law of July 21, 1997 No. 122-FZ "On state registration rights to real estate and deals with him. " 5. Federal Law of July 29, 1998 No. 135-FZ “On appraisal activities in the Russian Federation”. 6. Federal assessment standard " General concepts appraisals, approaches to appraisal and requirements for appraisal (FSO 1) ", approved by the order of the Ministry of Economic Development of Russia dated July 20, 2007 Methodological guidelines for the state cadastral valuation of land in settlements, approved by order of the Ministry of Economic Development of Russia dated February 15, 2007 39. UDC: 681.3 LEGAL SUPPORT OF THE REGIME OF REINDEER PASTURES ON THE EXAMPLE OF THE LEGISLATION OF THE YAMALO-NENETS AUTONOMOUS DISTRICT Raevskaya O.B., Ph.D., Associate Professor of the Department of Land Use and Cadastres, GUZ resource potential Russia. The industrial development of these territories affects the vital interests of the indigenous population, leading on them the traditional economic activity, which consists in engaging in reindeer husbandry, hunting, fishing and other trades. It is with northern reindeer husbandry in our country that the interests of a significant part of the indigenous population are linked. Almost 75% of the Russian reindeer population is concentrated in the farms of the Yamal-Nenets population autonomous region... In this regard, it becomes necessary to analyze the legal framework legal regime reindeer pastures at the federal and regional levels. In October 2010, the State Duma of the Yamal-Nenets Autonomous Okrug (hereinafter Yamalo-Nenets Autonomous Okrug) adopted the Law of No. 46-CJSC “On Reindeer Breeding”. The objectives of this law are to establish legal, economic, environmental and social guarantees for the stable development of reindeer husbandry, regardless of the form of ownership;
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UDC 336.02 Kryukov S.V. Doctor of Economics, Professor, Southern Federal University Lapshin A.S. Post-graduate student of the Faculty of Economics, Southern Federal University TRANSITION TO A NEW PROPERTY ASSESSMENT SYSTEM
SUPREME COURT OF THE RUSSIAN FEDERATION Case 41-APG15-9 DEFINITION Moscow May 20, 2015 The Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation composed of the presiding judge
Federal agency real estate cadastre On the results and prospects of the state cadastral appraisal Head of the Real Estate Appraisal Department of Rosnedvizhimost Moscow, 2008 O.A.
SUPREME COURT OF THE RUSSIAN FEDERATION APPEAL DEFINITION 66-ALL 7-13 Moscow May 4, 2017 The Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation as part of the presiding judge
December 21, 2004 N 172-FZ RUSSIAN FEDERATION FEDERAL LAW ON THE TRANSFER OF LANDS OR LAND PLOTS FROM ONE CATEGORY TO ANOTHER (as amended by Federal Laws of 21.07.2005 N 111-FZ, dated 17.04.2006
PROBLEMS OF ESTIMATING THE MARKET VALUE OF RIGHTS TO LAND PLOTS, TAKING INTO ACCOUNT (SERVICES) IN THE RUSSIAN FEDERATION
3. The land plot can be used as a multipurpose one or have a definite functional and permitted purpose.
4. The land plot acts as a means of production of raw materials necessary for almost all sectors of the economy, as well as food.
5. Land acts as a means for socio-economic development.
6. Land is the basis for the placement of various real estate objects.
As a result, it was determined that the land market is still in its infancy and is not as developed as the real estate market. At the same time, this market segment is gaining significant momentum in the regions of the Russian Federation. The rights to land plots used in the appraisal, as analogous objects, are put up for sale, mainly in the form of lease and property rights. Land plots, taking into account encumbrances (easements), are not represented on the land market.
In particular, the most developed land market (of the above regions) is in Moscow and the Moscow region, the Leningrad, Nizhny Novgorod, Rostov regions and the Krasnodar Territory. In these regions, over time and the adoption of laws of the Russian Federation and local regulations, land plots only increase in value.
Land easement
The emergence and development of the institution of easements is in direct proportion to the development of the institution of private ownership of land. As a rule, a detached land plot does not have all those properties and qualities that are necessary for its normal use: for example, there is no water on this plot or this plot does not have direct access to a common road, etc. the site was possible and economically expedient, there is a need for the use (in the appropriate respect) of the neighboring land.
Such questions were easily resolved at a time when the land was in public ownership (tribe, clan, community). But with the emergence of the right of private land ownership, the owner of a land plot was not obliged to help a neighbor who did not have water, pasture, etc. on his land. In this regard, there was an urgent need to secure the owner of one land plot the right to use, in a certain respect, another's land , usually a neighbor's land.
Land plots cut off from the public road by land of other owners or deprived of water and other natural benefits could not be used without granting the owner of this land plot the right to use someone else's land in an appropriate respect.
The concept and content of the easement
Based on the foregoing, it is possible to define an easement as a real right to use someone else's thing in one way or another. Such a right is caused by the need to smooth out the inconveniences and difficulties arising from the existence of the right to private ownership of land due to the uneven distribution of natural benefits between individual land plots.
The role of easements is the more significant, the smaller the land ownership in a given country. On the contrary, large land ownership, provided over a large area with various natural benefits that make such property self-sufficient, for example, for farming, provides little basis for the development of the institution of easements.
In order to determine the pressing problems of assessing the market value of land plots, taking into account encumbrances (easements), it is necessary to consider, first of all, the legislation regulating such a concept as encumbrances (easements) and the possibility of determining its market value.
The Civil Code (part two), dated 01.01.01, as amended by the Federal Law on 03.26.03, Article 553 regulates the rights to real estate when selling a land plot. When concluding a lease agreement, the lessor is obliged to warn the tenant about all the rights of third parties to the leased property (easement, right of pledge, etc.). Failure by the lessor to fulfill this obligation gives the lessee the right to demand a reduction in rent or termination of the contract and compensation for losses.
The LC Chapter 4, Article 23 gives a full description of the right to limited use of someone else's land (easement). An easement can be:
1. Private (easement is established in accordance with civil law).
2. Public (an easement is established by a 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 cases where it is necessary to ensure the interests of the state, local government or local population, without the seizure of land) ... In addition, the establishment of a public easement is carried out taking into account the results of public hearings.
Public easements can be established in the following cases: passage or passage through the land plot; use of the land plot for the purpose of repairing utilities, engineering, electrical and other lines and networks, as well as transport infrastructure facilities; placement on the land plot of boundary and geodetic signs and entrances to them, etc.
If the establishment of a public easement leads to significant difficulties in the use of a land plot, then its owner has the right to demand a commensurate payment for it.
State authorities, local government bodies or a public organization that substantiate the need to introduce an easement, carry out an economic assessment of the usefulness of this easement, and the owner of the site, in turn, economically justifies future or current losses from limiting his rights to the natural usefulness of the land. In other words, it becomes necessary to assess the market value of the so-called "proportionate payment" for the inconvenience caused to the owner of such a land plot.
A significant difference between private and public servitude is the registration of their rights to one or another type of servitude. The rights of persons using a land plot on the basis of a private easement are determined by an agreement. The rights of persons using a land plot on the basis of a public easement are determined by a law or other regulatory legal act that establishes a public easement.
One of the innovations in the Law Code of 01.01.2001 is that the easement can be urgent or permanent. That is, a time frame is imposed on the easement, which in turn is a big step in land relations.
The implementation of the easement should be the least burdensome for the land plot in respect of which it is established. At the same time, the owner of a land plot encumbered with a private easement has the right to demand a commensurate payment from persons in whose interests the easement is established, unless otherwise provided by federal laws.
Easements are subject to state registration in accordance with the Federal Law "On State Registration of Rights to Real Estate and Transactions Therewith".
Problems of assessing the market value of land plots, taking into account encumbrances (easements)
To determine the market value of land in legislative framework The following documents exist in the Russian Federation:
2. Order of the RF Ministry of Property dated 01.01.01 "On Approval of Methodological Recommendations for Determining the Market Value of Land Plots" (as amended by the order of the RF Ministry of Property dated 01.01.2001, as amended on 01.01.2001).
3. Federal Law of 01.01.2001 "On appraisal activities in the Russian Federation" (as amended by Federal Laws of 01.01.2001).
Determining the market value of a land plot is the initial stage of the cost-based approach to evaluating any real estate object. Without it, it is impossible to calculate neither the economic interests of the existing owner of the property, nor the expectations of the prospective investor. It is the potential of a land plot, due to its location, market conditions, legal opportunities and resource parameters, that acts as a decisive argument in favor of making a decision to purchase a particular property.
According to land legislation (Art. 66 of the RF LC), the market value of land is established in accordance with the Federal Law on Appraisal Activities. Land plots, subsoil plots refer to immovable property (real estate), the rights to which are subject to state registration. (1)
The market value can be determined for land plots that are formed (or can be formed) from a legal point of view in accordance with the legislation, that is, they have documents of title.
As a rule, when assessing the market value of land plots, taking into account encumbrances (easements), the possibility of applying classical approaches to the assessment of land plots is investigated (2). Consider the possibility of their application:
1. The cost-based approach to assessing the value of a land plot assumes that a reasonable investor will not pay a higher price for the object than that which would cost the acquisition of the corresponding building plot and the construction of an improvement similar in purpose and quality on it over a certain period of time. In the case of an appraisal of an encumbered land plot, it is difficult to determine its value at the construction stage (according to the cost estimate), since in this case, the possibility of using a share of the land plot is not taken into account, taking into account the encumbrance. Therefore, the use of the cost-based approach seems to be inappropriate.
2. The use of a comparative approach is possible if there is a sufficient number of analogues in the open, free market for land plots, with a prerequisite: similar objects should be selected taking into account encumbrances, all other things being equal. Based on the practical research of the land market conducted by the author and the assessment of the market value of rights to land plots in the regions, the following was revealed:
Land plots with properly formalized encumbrances were encountered practically in isolated cases: in St. Petersburg and Moscow. It was not possible to select similar objects to them due to the fact that on the land market (data from real estate agencies in Moscow and St. Petersburg) such information is closed and becomes transparent only at the time of the transaction. The same situation has developed in other surveyed regions of the Russian Federation.
Therefore, the use of a comparative approach, in principle, is possible only from the standpoint of the assessment of other rights of analogous objects, with a subsequent amendment to the share of easement in the object of valuation. An amendment for the existence of an easement may be introduced only after the allocation of a portion of the easement attributable to the land plot being valued. The share of an easement in a land plot can be determined based on the area occupied by the easement (indicated on the plan of the land plot) in accordance with the title deed for the estimated land plot.
The income approach, as noted above, reflects the position of the most likely buyer (investor) interested in acquiring the right to a land plot. Obviously, a potential buyer plans to receive income from a land plot and it is important for him to know how the encumbrance (easement) will affect the amount of this income.
The income approach determines the value of an object by bringing the expected future income into an estimate of their current value. This approach combines reasonable calculations of future income and expenses with the investor's requirements for the final return. Income from any property is expressed in terms of the capitalization ratio. Moreover, the lower the capitalization ratio of an object, the higher its market value. Within the framework of the income approach, as a rule, the following methods are applied: Method of capitalization of land rent, Technique of the remainder of income from land, Method of intended use.
For the assessment of a land plot with encumbrances, it becomes difficult to determine income, since it is almost impossible to single out the part that will generate income. Therefore, the author proposes to take into account the additional risks associated with the conditions, in fact, the encumbrance (easement), which will increase the capitalization ratio and bring income from a similar (unencumbered) land plot to the value of the same land plot, taking into account the encumbrance (easement).
conclusions
Based on the foregoing, it is possible to describe the general problems of assessing the market value of rights to land plots, taking into account encumbrances (easements) in the Russian Federation: Underdeveloped land market in the Russian Federation.
1. Underdevelopment of the institution of easements in the Russian Federation.
3. Difficulty in assessing the market value of land plots taking into account encumbrances (easements) in the Russian Federation when determining the share of restrictions in the total value of land plots.
4. Difficulties in the formation and reflection in the documents of title of the share of the easement and the level of commensurate payment from the persons in whose interests the easement is established.
5. Land plots, taking into account encumbrances (easements), are not represented on the Russian land market.
Used Books
1. Article 1-4 of the Federal Law of 01.01.2001 "On state registration of rights to real estate and transactions with it" (as amended by Federal Laws of 01.01.2001, 01.01.2001, 01.01.2001)
2. Order of the RF Ministry of Property dated 01.01.01 "On Approval of Methodological Recommendations for Determining the Market Value of Land Plots" (as amended by the order of the RF Ministry of Property dated 01.01.2001, as amended on 01.01.2001).
3. Federal Law of 01.01.2001 "On Valuation Activity in the Russian Federation" (as amended by Federal Laws of 01.01.2001).
4. Decree of the Government of 01.01.2001 No. 000 "On approval of valuation standards"
5. Order of the Ministry of Property of Russia dated 01.01.2001 "On the approval of methodological recommendations for determining the market value of the right to lease land plots"