Fundamentals of cadastral valuation of land in the Russian Federation. Legal regulation of cadastral valuation of real estate
Department of Education and Science of Primorsky Krai
Regional State Autonomous Professional educational institution
Vladivostok Shipbuilding College
Explanatory note for the graduation project
Cadastral valuation land and other real estate
Student I.I. Rusyaev
Head E.V. Krasikova
Introduction
Theoretical approaches to the cadastral valuation of land
2 Types of land value
3 Regulation of the cadastral valuation of land
Theoretical foundations of real estate valuation
Problems of cadastral valuation of land and other real estate objects and their solution
1 Problem characteristics
Conclusion
List of used literature
INTRODUCTION
Russia's transition from a planned-administrative to a market economy required an accelerated transformation of all spheres of socio-economic life, including in the field of land relations, as well as in the field of real estate circulation. After all, land is the most important piece of real estate.
Real estate legislation includes land plots, buildings, structures, premises, objects of construction in progress. In modern conditions, the land area is the first resource of social development. In the state and highly urbanized zones and regions, the shortage of land resources is especially acute. Among them, the main agricultural lands play a special role due to the value of their soil layer. The growing use of major agricultural land for housing plots and other non-agricultural purposes has given rise to the need for land use regulation. The main means of regulation are cadastral valuation of land and taxation of land as real estate, efficient and economic use in compliance with environmental requirements. At the same time, rational land use in the conditions of market relations implies not only the improvement and preservation of productive agricultural land, but in general all land resources of the country, regardless of the form of ownership and organization of production. A necessary economic condition and environmental requirement for increasing the efficiency of land use, preserving and increasing its fertility is a comprehensive study, qualitative characteristics, quantitative and cost assessment of land as a means of production. Therefore, the objective need for a cadastral valuation of land is directly due to the position that the land occupies as the natural basis of material production, the role that the land plays in the process, regardless of any particular form of communication. In agriculture, the land also functions as a means of labor and production.
The purpose of the thesis is to disclose the problems of cadastral valuation of land and other real estate and their solution. To achieve this goal, it is necessary to solve the following tasks: studying the legal framework for the cadastral valuation of land and other real estate, considering methods for cadastral valuation of land and other real estate, considering existing problems and methods for solving them:
) theoretical substantiation of the cadastral valuation of land;
) show the practical need for land valuation;
) show the problems of cadastral valuation of land and other real estate and their solution.
The object of the state real estate cadastre is a single land fund Russian Federation, as well as buildings, structures, premises and objects of construction in progress.
The State Real Estate Cadastre is a systematized collection of information about recorded real estate, as well as information about the passage of the State Border of the Russian Federation, about the borders between the constituent entities of the Russian Federation, the boundaries of municipalities, the boundaries of settlements, about territorial zones and zones with special conditions for the use of territories, about territories objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation, other information provided for by this Federal Law.
The State Real Estate Cadastre is a federal state information resource.
The State Real Estate Cadastre provides the necessary conditions to achieve the following goals:
regulation of land relations and land use processes;
investment and tax policy;
implementation of various types of planning and design in the field of land use and protection (land management, planning, etc.);
assessment of economic and other activities of subjects of land rights;
creation of operational and sustainable land circulation;
ensuring the protection of the rights of individuals and legal entities to land plots and the resolution of land disputes;
ensuring the recognition by the state of the fact of existence or termination of the existence of an accounting object;
maintenance of state accounting of lands, control over their use and protection;
planning and regulation of the use of land resources;
land valuation, establishment of a reasonable payment for land;
security state registration rights to real estate and deals with it.
In this regard, the tasks of maintaining the state real estate cadastre are to collect, systematize, store, generalize, update and provide users with information about lands and real estate located on them.
Currently, the most valuable lands are the lands of settlements, which provide a significant part of the total amount of land payments. Consequently, the determination of the cadastral value of settlement lands and their differentiation by territorial zones play an important role as the main sources of budget replenishment.
The object of study will be the system for assessing and accounting for land and other real estate in the framework of a market economy.
The subject of study is the process of cadastral valuation of land and other real estate objects, as a basis for subsequent measures for the effective management of land resources.
1. THEORETICAL APPROACHES TO THE CADASTRAL VALUATION OF LAND
1 Legal regulation of the assessment of the value of land plots in the Russian Federation
In accordance with the Land Code of the Russian Federation, rights to land plots arise on the grounds established by civil law, federal laws, and are subject to state registration in accordance with Federal Law No. 122-ФЗ “On State Registration of Rights to Real Estate and Transactions with It”. Unless otherwise established by federal legislation, the rights to land plots are certified by documents in accordance with the above Law.
The following rights may be registered in respect of land plots:
property;
permanent (perpetual) use;
lifetime inheritable possession;
limited use of someone else's land (servitude);
free urgent use.
Land plots may be in state, municipal and private ownership. At the same time, state property is subdivided into federal property and property of the constituent entities of the Russian Federation.
The property of citizens and legal entities (private property) is land acquired by citizens and legal entities on the grounds provided for by the legislation of the Russian Federation.
TO state property include land plots that are not owned by citizens and legal entities, as well as owned by municipalities.
Particular attention should be paid to the fact that at present about 90% of the lands of the Russian Federation are in state non-delimited ownership, and in the coming years they will be subject to the procedure for delimiting state ownership of land on the basis of the Land Code.
In the process of such delimitation, land plots from state undelimited property will be transferred to federal property, the property of the constituent entities of the Russian Federation or municipal property. This point is very important due to the fact that a change in the form of ownership entails a change in the owner, and, accordingly, the transfer of authority to manage and dispose of land.
After the adoption of the new Land Code of the Russian Federation, land plots are provided for permanent (unlimited) use only to state and municipal institutions, federal state-owned enterprises, as well as state authorities and local governments. All other legal entities to which land plots are assigned to this right, in accordance with the Federal Law “On the Enactment of the Land Code of the Russian Federation”, before January 1, 2010, are required to re-register the right of permanent (unlimited) use for the right to lease or the right of ownership ( i.e. they are obliged to issue a lease or buy out a land plot).
An analysis of the effectiveness of land legal relations should characterize the degree of compliance with the registration of rights to a land plot with the legislation of the Russian Federation.
This analysis can be divided into two stages:
) analysis of the form of ownership of the land;
) analysis of the right to use the land plot.
The main sources of analytical information on the form of ownership of a land plot can be certificates of registration of ownership of a land plot issued by justice institutions for registration of rights to real estate and transactions with it, federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, orders of the Government of the Russian Federation on approval of lists of land plots of the corresponding form of ownership when delimiting ownership of land, as well as other current regulatory legal acts of the Russian Federation, certifying and title documents.
In the process of analyzing the information, it is necessary to determine not only the actual form of ownership of the land plot (state non-delimited, federal, sub-federal municipal or private), but also the projected ownership (for cases where state ownership of land has not yet been delimited for this land plot).
In addition, it is necessary to establish the authorized bodies of state and municipal authorities, whose competence, in accordance with the legislation of the Russian Federation, includes the management and disposal of this land plot both before the delimitation of state ownership of land, and after it.
An analysis of land legal relations should reflect the compliance of the registered ownership of a land plot with title documents and determine the procedure for formalizing and registering ownership of a land plot in the absence of such a registered right.
Simultaneously with the right to own land, it is necessary to analyze the rights to use land plots (permanent indefinite use, lease, etc.), the term for their provision, the terms for reissuing the granted right to another type of rights, in accordance with Federal Law No. 137- dated October 25, 2001 Federal Law "On the Enactment of the Land Code of the Russian Federation".
In the conclusions and recommendations of the analysis of land legal relations, all violations or inconsistencies of the granted rights to a land plot with the current legislation should be identified, and measures should be proposed to eliminate such violations and formalize rights.
An analysis of the current federal and regional regulatory framework governing the purchase of land by owners of enterprises shows that the main problems that enterprises had to face in the process of purchasing land during the formation of the land market were the following:
Inconsistency and imperfection federal law in this area.
The high level of redemption prices, which turned out to be unbearable for a significant part of the enterprises. Moreover, only privatized enterprises could count on the “preferential” price for the purchase of a plot; newly created private companies most often had to buy land at the standard price.
The position of local authorities and bureaucratic delays. Changes in the composition of the governing bodies of the administrations of regions or cities lead to a slowdown and curtailment of the land acquisition process.
The timing of the purchase and registration of land rights is one of the most acute problems. Often the whole procedure takes 2.5-3 years, and the company receives a certificate of state registration of land ownership six months or even a year after the conclusion of the sale and purchase agreement land plot.
Inconsistency in the actions of the committees and departments of administrations responsible for land privatization. The “special position” occupied by at least one of the numerous links (for example, the department of architecture and urban planning) can serve as an insurmountable obstacle.
Arbitrary interpretation of federal acts on the ground and the application by regional privatization bodies of arbitrary coefficients to the redemption price in almost all cities, representatives of administrations recognized that the coefficients of “urban value zones” in force in these cities are unjustified and require adjustment and a differentiated approach to each enterprise wishing to buy land .
Transfer of a land plot into ownership in the size of the area of the perimeter of the building, structure, structure located on it, i.e. sale without adjoining territory necessary for its maintenance and normal functioning. In fact, in such cases one can speak of the profanation of the very idea of land privatization.
Let us consider in more detail one of the main problems hindering the process of privatization of land plots by the owners of real estate objects, namely the problem of establishing a redemption price.
After the issuance of Decree of the President of the Russian Federation No. 631 and up to the adoption of Decree of the President of the Russian Federation No. 1535, i.e. Until July 1994, there was a norm according to which land was redeemed at a price equal to the standard one. At this stage, the standard price of land was established by the Decree of the Government of the Russian Federation of February 25, 1992 No. 112 in the amount of 50 times the land tax rate. In the period from October 1991 to 1997, when Decree of the President of the Russian Federation No. 485 was issued, the standard price of land was set at land tax rates multiplied by 50, 200 or 10. The amount of land tax was set as a fixed value, the average for a given region. Local governments had the right to differentiate this average value within the boundaries of the municipality, taking into account the "economic" zoning. Every year, the average land tax rates were reviewed (by means of increasing coefficients) by a special law or the Law "On the Budget of the Russian Federation" for the corresponding year. For example, in 2003 land tax rates are applied with a correction factor of 1.8.
The Decree of the President of the Russian Federation dated June 22, 1999 approved the provisions state program privatization of state and municipal enterprises in the Russian Federation (hereinafter the main provisions). The main provisions for determining the price of land was changed. In accordance with clause 4.10. of these provisions, built-up land plots in cities and towns were to be sold at a price not less than the standard price for land and not more than three times its value. At the same time, the relevant executive authority (local self-government body), within a month from the date of approval of the Basic Provisions, was obliged to make a decision on the price of built-up land plots (within the limits established above) within the boundaries of the administrative-territorial formation or functional zones existing on its territory. In the absence of such a decision, the sale was to be carried out at a price equal to the standard price of the land plot.
As a result, in individual regions, redemption prices were set in a very wide range: from a 5-fold land tax rate to 10, 30 or more land tax rates. For clarity, the principles of establishing the redemption and standard prices in the dynamics of their changes are presented in the form of a table.
Summing up, we can say that the differences in the degree of success in the development of land acquisition in individual regions / cities during this period depended on the following main factors:
Policies of local authorities in this matter - whether they promoted or prevented the privatization of land by the owners of enterprises and real estate;
the level of the redemption price of land plots established in a particular region;
ratio of land tax rates and rental payments, manipulation of this ratio by local authorities;
the degree of maturity in certain regions of the economic conditions that make it possible to effectively use those opportunities and benefits for enterprises that carry with them the right to own land.
Recently, a large number of regulatory legal acts have been adopted that directly or indirectly relate to relations in the real estate market, including the purchase and sale of land:
) The Tax Code of the Russian Federation was supplemented with chapters regulating the procedure for collecting state duties and land tax. In accordance with the new norms, the tax base is defined as the cadastral value of a land plot. At the same time, tax rates are established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed 0.3 or 1.5%, depending on the category of land plots. The law allows for the establishment of differentiated tax rates depending on the categories of land and (or) the permitted use of the land. Undoubtedly, it is necessary to mention the innovations concerning the issues of collateral (mortgage) of real estate. In accordance with changes in tax legislation, the notary fee for certifying mortgage agreements has been reduced to the maximum. And if earlier it was 1.5% of the transaction amount, which was often a financial obstacle to certifying large transactions, now the specified fee has been reduced to 200 rubles. (in relation to the pledge of residential premises) and 0.3% of the contract amount, but not more than 3,000 rubles. (in relation to the pledge of other real estate). An addition was made to the legislation on mortgage on lifting the ban on mortgage (mortgage) of agricultural land. At the same time, in contrast to the cases of the usual direct sale of these plots, when they are sold as pledged property, the state does not have a priority right to acquire them.
) Pursuing the line of liberalization of the norms of housing and related legislation, since 2005 the legislator has canceled the taxation of VAT on the sale of land plots, residential buildings and premises, as well as shares in them. This innovation will certainly have a positive impact on the activity of sellers and buyers of land. An important decision on the issue of real estate taxation was made by the Supreme Arbitration Court of the Russian Federation, which established that companies that bought land plots for their enterprises should not have paid VAT, since such transactions relate to privatization relations state property. Thus, the companies that had previously paid VAT when purchasing land received the right to return it. Speaking about tax innovations in legislation, it is worth mentioning the initiative of the Ministry of Finance of the Russian Federation that deserves special attention. In the near future, he will begin to develop a document that will spell out the criteria for classifying a taxpayer as bona fide or dishonest.
) Innovations in the system of state registration of rights to real estate and transactions with it.
The Ministry of Justice of the Russian Federation approved instructions establishing clearer rules for state registration of the right to sell land and real estate transactions. The instruction on the procedure for state registration of the rights of minors to real estate and transactions with it determines the specifics of state registration of the rights of minors to real estate and transactions with it, including the procedure for submitting documents for state registration, conducting their legal examination and verifying the legality of the transaction, making entries to the Unified State Register of Rights to Real Estate and Transactions Therewith.
The Instructions on the procedure for issuing to right holders, upon their written application, copies of agreements and other documents expressing the content of unilateral transactions made in simple written form, established the rules for the provision by justice institutions for state registration of rights to real estate and transactions with it, copies of agreements, and as well as other documents expressing the content of unilateral transactions made in simple written form. The procedure for considering an application for issuing (making) a copy of the contract, as well as the grounds for refusing to provide it, has been determined. This instruction is intended to unify the existing procedure for the work of registration authorities, which, as a rule, is different in each district or region.
Finally, the Ministry of Justice of the Russian Federation approved an instruction on the procedure for state registration of real estate lease agreements (including transactions for the sale and purchase of land plots). It structured all the important stages associated with the state registration of these contracts. This, of course, will facilitate the task of tenants and landlords who do not have experience in state registration of contracts.
1.2Types of land value
In the Russian Federation, the following types of land value are legally fixed:
cadastral (Article 66 of the Land Code of the Russian Federation),
normative (Article 25 of the Law of the Russian Federation of October 11, 1991 No. 1738-1 “On payment for land” (as amended on June 26, 2007),
market (Article 66 of the Land Code of the Russian Federation).
The cadastral value of land is determined within the boundaries of appraisal zones and is established on the basis of the state cadastral valuation of land. The cadastral value of the land is necessary for tax purposes. In cases where the cadastral value of the land is not determined, the normative value of the land is applied.
The normative price of land is an indicator that characterizes the cost of a plot of a certain quality and location, based on potential income for the estimated payback period.
The market value of a land plot is directly dependent on supply and demand in the market and on the nature of competition between sellers and buyers. At the same time, it should not exceed the most probable costs of acquiring another site of similar usefulness. Over time, as well as when changing the intended use of the site, its market value changes, so land valuation is always carried out as of a specific date.
Evaluation of land is carried out depending on their purpose.
Thus, the lands of settlements (cities, villages and other settlements) are evaluated on the basis of an analysis of market data on purchase and sale transactions, rental rates, offer prices for real estate (including undeveloped land plots), information on engineering and transport infrastructure, social and household objects, the state of the environment, the historical and architectural and aesthetic value of the landscape, etc. When assessing agricultural land, the following data are taken into account: the actual yield of the main agricultural crops, the productivity of perennial plantations, pastures and hayfields, the structure of sown areas, the selling prices of agricultural products in a given region of the Russian Federation, as well as the necessary costs for growing crops.
The determination of the cost of land plots in dacha cooperatives and garden associations is based on an analysis of the prices of purchase and sale transactions or offer prices for undeveloped plots, the availability and intensity of transport links, the availability of electrification, gas and water supply, proximity or remoteness from the main centers of infrastructure, environmental conditions in the region etc. .
The cadastral value of land plots is a calculated value, which is determined as a result of the state cadastral valuation of land, taking into account their classification according to their intended purpose. In the "Rules for conducting a cadastral valuation of land plots" and "Methodology for the state cadastral valuation of land in settlements", it is established that the cadastral value of land plots is based on data on the level of market prices, rental rates for land plots within the boundaries of settlements (taken into account as built-up, and undeveloped land).
To determine the cadastral value of newly formed land plots, a special document was developed in 2006: “Guidelines for determining the cadastral value of newly formed land plots and existing land plots in cases of changing the category of land, the type of permitted use or clarifying the area of the land plot”. The cadastral value of these land plots is determined by the Federal Real Estate Cadastre Agency for each subject of the Russian Federation.
The cadastral value of land is not only the basis for calculating taxes (the land tax is tied to the cadastral valuation today), but also the basis for all kinds of restrictions on the use of the allotment. Many procedures provided for in the Land Code of the Russian Federation (purchase of a land plot, lease of a land plot, etc.) contain references to the cadastral value. Thus, this is a benchmark established by the state, on the basis of which the redemption price of a land plot and other standards are calculated.
The market value of land is the value that most often appears on the open market. essence market value can be defined as the most probable price at which the object of appraisal can be alienated on the open market in a competitive environment.
Speaking about the market value of land plots, it must be borne in mind that it is typical mainly for the secondary market. The primary land market in most cases is characterized by the standard value (purchase of state and municipal land plots into ownership). In other words, a developed market is needed to calculate market value. Only an analysis of completed transactions, taking into account the necessary amendments, can determine the most probable price of a particular land plot.
The market and cadastral value of land plots are two different concepts that differ from each other in much the same way as the market and inventory value of buildings and structures. The difference between these indicators is sometimes quite significant.
Some owners and tenants of land consider the land tax and rent payments for land plots unreasonably high. The point here is the difference between market and cadastral value. In some cases, the cadastral value is lower than the market value, in others - vice versa.
Thus, the indicators of the cadastral value of land used for the placement and operation of profitable real estate in the central part of the city (cafes, restaurants, shopping centers, hotels, business centers, etc.) are lower than the market value. At the same time, lands occupied by industrial facilities often have a cadastral value higher than the market value. Naturally, in the latter case, the land tax and lease payments for land plots are perceived by owners and tenants as overpriced.
1.3Regulation of the cadastral valuation of land
According to Art. 66 of the Land Code of the Russian Federation to establish the cadastral value of land plots, a state cadastral valuation of land is carried out. The procedure for conducting the state cadastral valuation of land is established by the Government of the Russian Federation.
The executive authorities of the constituent entities of the Russian Federation approve the average level of cadastral value for a municipal district (urban district).
Carrying out the state cadastral valuation of land is established by the Rules for conducting the state cadastral valuation of land (hereinafter referred to as the Rules), approved by Decree of the Government of the Russian Federation dated April 8, 2000 No. 316.
The Rules determine the procedure for conducting a state cadastral valuation of all categories of land in Russia for tax purposes. The organization of the state cadastral valuation of land is carried out by the Federal Agency for Cadastre of Real Estate Objects and its territorial bodies. To carry out these works, appraisers or legal entities entitled to appraisal under the concluded appraisal agreement are involved.
The state cadastral valuation of land is carried out to determine the cadastral value of land plots for various purposes at least once every 5 years and no more than once every 3 years. The cadastral valuation of land is based on the classification of land by purpose and type of functional use.
At the same time, the state cadastral valuation of land in urban and rural settlements, horticultural, gardening and country associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation.
The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income.
The cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) preservation and maintenance of their value. natural potential.
In the course of the state cadastral valuation of land, an appraisal zoning of the territory is carried out. At the same time, the appraisal zone is recognized as part of the lands that are homogeneous in purpose, type of functional use and close in value to the cadastral value of land plots. Depending on the territorial size of the appraisal zones, their boundaries are aligned with the boundaries of land plots, taking into account the existing development and land use, the location of linear objects (streets, roads, rivers, watercourses, overpasses, railways etc.), as well as the boundaries of cadastral regions or cadastral quarters.
Based on the results of the appraisal zoning, a map (scheme) of the appraisal zones is drawn up and the cadastral value of a unit of area within the boundaries of these zones is established.
The cadastral valuation of land is carried out taking into account the data of land, urban planning, forestry, water and other cadastres. The results of the state cadastral valuation of land are entered into the state land cadastre.
The executive authorities of the constituent entities of the Russian Federation, on the proposal of the territorial bodies of the Federal Agency for the Cadastre of Real Estate Objects, approve the results of the state cadastral valuation.
Guidelines for the state cadastral valuation of land and regulatory and technical documents necessary for the state cadastral valuation of land are developed and approved by the Ministry of Economic Development of Russia in agreement with the interested federal executive authorities.
Disputes arising during the state cadastral valuation of land are considered in court.
When conducting state cadastral registration of newly formed land plots, as well as current changes associated with a change in the category of land, type of permitted use or clarification of the area of land plots, their cadastral value is determined based on the results of the state cadastral valuation of land.
Functions for state registration of rights to real estate and transactions with it, for the provision of public services in the field of maintaining the state real estate cadastre, the implementation of state cadastral registration of real estate, land management, state land monitoring, geodesy and cartography, navigation support transport complex(except for issues of air navigation services for users of the airspace of the Russian Federation), as well as the functions of state cadastral valuation, the implementation of federal state supervision in the field of geodesy and cartography, state land supervision, supervision of the activities of self-regulatory organizations of appraisers, control (supervision) of the activities of self-regulatory organizations of arbitration managers, in accordance with Decree of the Government of the Russian Federation of June 1, 2009 No. 457 (as amended on December 27, 2014), is carried out by the Federal Service for State Registration, Cadastre and Cartography.
In addition, this service, being a federal executive body, carries out, in particular:
State registration<#"justify">The Federal Law “On the State Real Estate Cadastre” uses the concepts of “territorial zone”, “zone with special conditions for the use of territories”, “territories of cultural heritage objects included in the unified state register of cultural heritage objects (monuments of history and culture) of the peoples of the Russian Federation”.
These concepts mean a part of the territory that is characterized by a special legal regime for the use of land plots, and the boundaries of which are determined during land zoning in accordance with land legislation, urban planning legislation, forestry legislation, water legislation, legislation on taxes and fees, legislation on environmental protection and other legislation of the Russian Federation and subjects of the Russian Federation.
I would like to note that the above formulations are used to determine the categories of lands of a special legal regime. The fact that it is the legal regime that is the criterion for the allocation of territorial, including appraisal, zones, is indirectly confirmed by the requirement to combine the boundaries of such zones with the boundaries of land plots, taking into account the existing development, land use, placement of linear objects (streets, roads, rivers, watercourses, overpasses, railways), as well as the boundaries of cadastral regions or cadastral quarters.
The state cadastral valuation of land is carried out taking into account the data of land, urban planning, forestry, water and other cadastres.
Methods of state cadastral valuation differ depending on their intended purpose and functional use of land:
lands of urban and rural settlements, horticultural, horticultural and dacha associations are evaluated on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation;
lands of agricultural land outside the boundaries of urban and rural settlements and lands of the forest fund - on the basis of capitalization of the estimated rental income;
other categories of land outside the boundaries of urban and rural settlements - based on the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.
According to paragraph 14 of Art. 396 of the Tax Code of the Russian Federation, based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year shall be brought to the attention of taxpayers in the manner determined by the Government of the Russian Federation, no later than March 1 of this year.
As explained by the Ministry of Finance of the Russian Federation, the tax base, the size of which depends on the cadastral value of the land plot, is determined on a specific date and cannot be changed for taxation purposes during the tax period, unless there have been changes in the results of the state cadastral valuation of land due to the correction of technical errors, judicial decisions, etc., made back to the date indicated. Changes that have occurred during the tax period, such as the transfer of land from one category to another, a change in the type of permitted use of a land plot, affecting the value of the cadastral value of a land plot, are taken into account when determining the tax base that will be used to calculate land tax in the next tax period.
2. THEORETICAL FOUNDATIONS OF REAL ESTATE APPRAISAL
1 The concept of real estate and its types. Real estate market
In accordance with Art. 130 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation): “immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected with land, that is, objects that cannot be moved without disproportionate damage to their purpose, including buildings, structures, construction in progress.
Immovable things also include aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects. Other property may also be classified as immovable by law.
According to part 1 of article 132 of the Civil Code of the Russian Federation: "the enterprise as a whole as a property complex is recognized as real estate."
Consider separately each type of real estate.
Land plots are among those real estate objects in respect of which restrictions on participation in property turnover may be established by law. This is evidenced, in particular, by the norms of Part 3 of Art. 129 of the Civil Code of the Russian Federation, according to which "land and other natural resources may be alienated or transferred from one person to another in other ways, to the extent that their circulation is allowed by the laws on land and other natural resources."
Perhaps this is due historically, the issue of land has always been "sick" for Russia. After all, until recently, the alienation of land was out of the question (“Soviet” period).
As well as land plots, subsoil plots and separate water bodies are recognized as independent real estate objects. They are real estate by virtue of natural physical properties, and not because they are integral with the land. Otherwise, it would be impossible to establish the ownership of the subsoil, regardless of the ownership of the land.
The peculiarity of such objects is that they are subject to the presumption of state ownership: in accordance with Art. 214 of the Civil Code of the Russian Federation, natural resources that are not owned by citizens, legal entities or municipalities are state property. Thus, these objects, in principle, cannot be recognized as ownerless. As for the legal regulation of the turnover of these real estate objects, one cannot but agree with Kozyr O.M., who notes: “Since Russia retains the exclusive right of state ownership of the subsoil, and their transfer for use is carried out on the basis of an administrative act - a license, to speak seriously about the civil circulation of this type of objects seems premature.
Thus, it is clear that the subsoil cannot be an object of sale at all, but can only be transferred for use, leaving the ownership right to the state.
Real estate objects such as forests and perennial plantations are classified as immovable property due to their inseparable connection with the land and the impossibility of moving without disproportionate damage to their purpose.
However, Professor Vetrov N.I. notes “From contracts for the sale of these objects as real estate (that is, with the transfer of the corresponding rights to a land plot), transactions should be distinguished in which forests and perennial plantations are sold as movable property, when, for example, standing forest or felled trees are sold. In the latter case, the norms of the Civil Code of the Russian Federation on the sale of real estate are not subject to application, and the relevant contracts are concluded according to the rules for the sale of movable property.
Buildings and structures are also objects of immovable property on the grounds of an inseparable connection with the land and the impossibility, therefore, of their movement without disproportionate damage to their purpose.
The right of ownership to buildings, structures and other newly created immovable property subject to state registration arises from the moment of such registration (Article 219 of the Civil Code of the Russian Federation). But there have been some disputes among lawyers about whether the objects of construction in progress are real estate. According to some authors, the lack of mandatory state registration of construction in progress raises doubts about their legal nature as real estate. This means that before state registration, newly created property cannot be considered immovable.
For example, according to Kozyr O.M., “the task of such information is only to ensure the legal purity of a transaction with such an object, if the object must be alienated to another person in order to complete its construction.” This is also evidenced by the use in the Law of the term “necessity to complete a transaction”, which is atypical for a legislative act, orienting to a non-standard situation. “The general rule of the Registration Law, - Kozyr O.M. writes, - is the registration of the right to a newly created real estate object on the basis of documents confirming the fact of its creation.”
Thus, it can be concluded that the acquisition of ownership of objects under construction is possible, but only if a certain procedure is followed and the proper documents are provided.
As for the enterprise, Art. 22 of the Federal Law "On state registration of rights to real estate and transactions with it" says that "firstly, state registration of rights to land plots and real estate objects that are part of an enterprise as a property complex, and transactions with them are carried out in institution of justice for registration of rights at the location of these objects; secondly, the registered right to an enterprise as a property complex is the basis for making entries on the right to each real estate object that is part of this enterprise in the Unified State Register of Rights at the location of the object. Thus, it can be concluded that the enterprise acts in civil circulation as a single real estate object in the form of a property complex, the ownership rights to each real estate object included in it are subject to state registration. land property immovable cadastral
The real estate market is a mechanism that ensures the interaction of individuals or legal entities in order to exchange existing rights to real estate for money or other assets. The real estate market is integral part investment market and represents its real sector, functioning in parallel with the financial investment sector.
The real sector of the investment market is divided, in turn, into property investments and investments in real estate. Property investments are investments in tangible assets of companies or personal real property (commodity stocks, precious stones and metals, collectibles, etc.). Real estate is land, buildings and everything that is permanently "attached" to the land.
Real estate is considered as one of the ways to place capital, ensuring the preservation (increase) of the cost of capital and obtaining a positive value of current income. Real estate transactions contain all the elements of the investment process and require determination of the term of the investment, its size, form and level of risk with which it is associated. Capital investments in real estate are made on the basis of a market price that balances the interests of sellers and buyers.
An essential condition for determining the market value of real estate is the analysis of the features of the functioning of the real estate market, which have a significant impact on the income stream for the period of ownership, the level of investment risk and the possible sale price of the property at a specific date in the future, which are information support for the income approach. Taking into account the specifics of the real estate market will make it possible to more reasonably assess the current impact of the main pricing parameters on the value of analogues and the valued object within the framework of the market approach. In addition, determining the investment attractiveness of real estate as an investment object (if the assessment is ordered by a potential investor) requires mandatory forecasting of real estate market development trends. The appraiser's knowledge of the market segment of a particular property allows him to develop criteria for studying, selecting and interpreting the comparability of other properties.
A comparative analysis of the characteristics of the real estate market and other sectors of the investment market (financial, commodity, etc.) makes it possible to identify a number of the most significant differences. Real estate markets differ from other markets in economic characteristics and efficiency in such most significant parameters as:
price formation
ways of financing the transaction
degree of liquidity.
balance of supply and demand.
number of potential buyers.
awareness of the participants in the transaction.
regulation methods.
reliability of forecasting the market situation.
2 Principles of real estate valuation
The main factors affecting the cost, namely: utility, scarcity (rarity), need and real purchasing power, are manifested through the basic principles of valuation, which determine their impact on the value of real estate in the process of its functioning.
The main principles of real estate valuation are grouped into four groups:
Principles based on the owner's ideas about the usefulness of the object.
Principles based on the operational characteristics of the object being assessed.
Principles due to the influence of the market environment.
The principle of best and most efficient use.
The process of creating value is focused on obtaining future benefits. The market value of real estate is not equivalent to the purchase price of an object in the past or the production costs of its creation, its value reflects the market participants' perceptions of the future benefits from its acquisition.
For the property owner, the value depends mainly on the expected benefits of owning and living in the property. Price commercial real estate will be determined by the income it can generate in the future. In this regard, real estate appraisers take into account the local, regional and national characteristics of the perceptions of buyers and sellers.
Utility is the ability of a product to meet a specific consumer need. Real estate has different utility for tenants, owner and tenant.
The principle of substitution states that if there are several similar or comparable properties on the market, the property with the lowest price will be in greatest demand. This principle assumes the rational behavior of market participants who are not burdened with additional costs due to delayed payments. According to this principle, the buyer will not pay more for real estate than for another object with similar consumer parameters. The principle of substitution recognizes that buyers and sellers have the right to choose properties with the same characteristics.
Opportunity cost is the amount of loss associated with a lost opportunity as a result of a particular choice. The investor, making an appropriate decision, renounces other possibilities for investing capital. The preferences of a particular investor take into account his interests: it is either the maximum return with a relatively low level of risk, or the receipt of a reliably predictable amount of income on a long-term basis. Opportunity costs for an investor are alternative investment options that have proven to be more effective at a comparable level of risk. For example, if the owner has purchased a house in a limited number of floors, he is deprived of the opportunity to receive additional income from renting out the added floors if there is a corresponding demand.
The principle of balance states that the value of real estate is created and maintained by the balance of various opposing and interacting elements, such as real estate components, production factors: land, labor, capital and management. The necessary balance is achieved with the optimal ratio of land and other objects, and the investment of additional capital is not accompanied by additional benefits. The principle of balance is also manifested in the relationship between real estate and the external environment.
The contribution principle means that the value of each specific component of real estate corresponds to its contribution to the value of the whole property or the amount by which the total value is reduced if this component is absent in the property.
The actual expenses incurred by the owner for the transformation of real estate may be accompanied by a change in its value, both up and down, or not change the value. For example, an actual repair of a premises, which has an estimate of the costs incurred, depending on the compliance of the improvements introduced with the requirements of the market and the type of a particular object, can change the cost by an amount equal to or greater than the costs, and under unfavorable conditions, lead to a decrease in the final result.
The principle of residual productivity. Under the surplus product understand the net income brought by the land on which the property is located, excluding all production costs. The classical economic school identified the surplus product with land rent, which, in its opinion, underlay the value of land.
The principle of market fit assumes that real estate has value, provided that its characteristics correspond to the demand of specific markets. The use of real estate in a given area must meet demand based on a wide range of factors, including economic circumstances, owner preferences, current zoning and land use regulations, and more.
Specific markets also set the standard for market fit. Thus, according to the principle of progression, a property with a low price in an area with high prices will cost more than in an area with comparable property. According to the regression principle, a property with a high price in an area with low prices will cost less than in an area with comparable properties.
Real estate is more exposed to external factors due to its inextricable connection with the land. External factors may affect both the purpose of the property and its physical parameters. For example, in Moscow, the opening of a metro station in the area of new buildings leads to an increase in its cost by approximately 25%. External factors can be international, national, regional and local.
Factors that affect the value of real estate usually include: social trends, the economic situation, state regulation measures and the environment. The interaction of these factors determines the market value of any property. The valuer examines and analyzes trends in the development of factors affecting value to determine the direction of change, the rate at which they occur, the period for which they will persist, and the degree of impact and possible range.
The social factors analyzed by the evaluators are related to the characteristics of the population. The study of demographic trends involves considering the composition of the population by age and sex, population size, educational level, the pace of demand for residential real estate, etc.
Economic factors affect the basic links between existing and future supply and demand, as well as the purchasing power of the population. In this case, appraisers consider such market characteristics as employment, income level, industrial development, infrastructure, price level, as well as possible conditions for financing the acquisition of real estate. In addition, economic factors include the quantity and quality of existing real estate, the possibility of creating new facilities, the level of construction costs, market odds occupancy, rent dynamics and price range of similar properties.
Government factors include political and legal activities at all levels of government, which can affect the nature and trends of the real estate market and the value of real estate. The most important factors include federal, state and local tax laws, local zoning regulations, building codes and regulations, sanitary regulations, and special legislation affecting real estate values.
The most important factors affecting the cost: utility, scarcity (rarity), need and real purchasing power, in the process of their interaction form economic principle supply and demand. The consumer properties of the product, the volume of its supply, the possibilities and needs of buyers in acquiring it together form the demand and supply of the product in a particular market situation.
Owning and successfully managing real estate provides investors with the opportunity to obtain economic benefits. Although real estate markets are volatile, real estate is the main subject of appraisal activity, and non-movable markets are an important driving force economic development.
Changes in the state of the market are due to the dynamics of factors affecting the value of real estate: natural, economic, social, environmental and political. The nature of the changes depends on the activity of the markets. Changes in social, economic, political and environmental factors affect the demand and supply of real estate and, consequently, the value of individual properties.
The principle of competition. Competition arises between buyers or tenants and is the result of the interaction of the efforts of several potential buyers or tenants in concluding a transaction. Competition also arises between sellers or owners of real estate in the process of interaction between the efforts of several potential sellers or owners of real estate when it is sold or rented out. Buyers and sellers of real estate are focused on maximizing income with an adequate level of risk. Therefore, in the conditions of market competition, each real estate object competes not only with all other objects suitable for this type of use in a particular market sector, but also with objects of other market segments.
The optimal use of real estate reflects a basic assumption about the behavior of the real estate market. By considering the market factors that determine the value of the property, the appraiser identifies the best use of the property. Such an analysis plays a significant role in determining the value of real estate, since it determines the place of the object on the market from the standpoint of alternative uses for the land at a specific date.
Thus, the market value, or the price a buyer is willing to pay and a seller is willing to accept for a property, is based on the appraiser's perception of the best use of the land or buildings. While vacant and built-up land tends to be optimally utilized, a valuer's judgment of optimal use of a property may not be the same as current use. Since the land use option can be limited to existing buildings, the optimal use is determined both for the land plot as conditionally free, and for real estate in general. The formulated option for the optimal use of real estate is based on a comprehensive analysis of market conditions and trends.
3 Stages of real estate appraisal
The process of assessing the market value of real estate includes a system of successive actions of the appraiser - from setting the property for appraisal, to transferring to the customer a report prepared in writing on the appraisal of the containing property denominated in monetary units.
The universal appraisal model is a rather flexible algorithm, which at the same time has a strictly defined sequence of appraiser's actions, regulated by legislative acts, theory and methodology of appraisal.
The main purpose of real estate appraisal is to determine the market value of the object and agree on the results with the customer. Putting an object for evaluation in accordance with the type of real estate and the subsequent application of the evaluation results determines the requirements for information support and data processing. Information analysis covers information from the general state of the economy to the specific characteristics of the object being evaluated. This allows the appraiser to establish the relationship and interdependence of the principles, factors and parameters that determine the value of a particular property. The collection and processing of retrospective information allows you to obtain data for predicting market trends, the dynamics of profitability and the value of real estate in the foreseeable future.
Real estate valuation directly involves the use of traditional methods that are part of the cost, comparative and income approaches.
The comparative approach determines the value of the property being valued based on the market prices of recently sold similar properties, adjusted for differences identified.
The cost approach defines the value of real estate as the sum of costs in current prices for the acquisition of a land plot and the restoration of buildings and structures, adjusted for their depreciation.
The income approach estimates value based on the property's ability to generate current income and changes in the property's value over time, as well as the investment risk associated with the property.
Recently, however, combined methods have become widespread, including statistical and economic models. The choice of methods depends on the valuation task, the state of the market, the purpose of the valuation and other factors. Therefore, in a particular situation, it is possible to use the maximum number of methods, which makes it possible to estimate the cost from different positions. However, in a number of cases, the appraiser, for objective reasons, is forced to limit himself to one method, which requires appropriate justification in the report.
At the final stage of the assessment, an appraisal conclusion is formulated, in which the final cost can be presented as an unambiguous result or a range of cost values.
Schematically, the stages of real estate appraisal include:
Statement of the property for evaluation;
Collection of information and preliminary data analysis;
Analysis of the best and most efficient use of real estate;
Selection of appropriate assessment methods and their application;
Coordination of preliminary results of the assessment and derivation of the final cost;
Preparation of the assessment report and its coordination with the customer.
Putting a real estate object for evaluation is the initial stage at which the basic parameters of the evaluation assignment are determined and formulated. A clear statement of the problem is necessary for a complete and unambiguous interpretation of the nature of the assessment assignment, the choice of assessment methods and the interpretation of the results reflected in the report.
Collection of information and preliminary data analysis. The composition and volume of the necessary information, the procedure for its processing and analysis, the number of appraisers involved, including the involved specialists, as well as the time required for data processing, depend on the task, the type of real estate being valued and the selected valuation methods.
The effectiveness of this stage depends on the thoroughness of the preliminary organizational work, which requires determining the nature and volume of the necessary data, information sources, as well as drawing up a work schedule, which is especially necessary for the evaluation of large real estate objects.
Depending on the type of object and the scope of work, the appraisal can be carried out by one appraiser or a group of specialists. The appraiser's work plan is built according to the structure of the future appraisal report and the time required to complete each step.
The information used in the evaluation process should be sufficiently complete, representative and reliable. It should help the appraiser to determine the most important pricing factors, analyze the state of the economy as a whole and, in particular, the real estate market, including territorial and segmental aspects. The appraiser must get an idea of the physical properties of the appraised object and its environment, collect data for economic and appraisal calculations. The characteristics of the information collected and used at various stages of the assessment should be appropriately reflected in the report.
An analysis of the best and most efficient use of real estate is carried out in order to adequately assess the existing use case of the property being assessed, to develop recommendations for its optimal use in order to determine the maximum possible value.
The concept of the most efficient use of real estate is a market concept that is of key importance for value analysis. The most efficient use is the type of use that meets four criteria: legal admissibility or permissibility, physical feasibility, financial security and the maximum value of the object.
To determine the most efficient use of a land plot, an appraiser can use two schemes, according to which either the site is considered as undeveloped (conditionally free), or the most effective variant of its use with existing buildings is analyzed.
Real estate valuation is usually carried out from the standpoint of three main approaches:
cost approach;
comparative approach;
income approach.
The cost approach is based on the assumption that a prudent investor will not pay for real estate more than the amount that it would cost him to acquire a similar land plot and build a building of similar consumer properties.
The objectivity of the results of the cost approach depends on the possibility of an accurate calculation on the date of assessment of the full replacement cost of buildings, the loss of value of the building under assessment for all possible reasons and the market value of the land plot on which the property under assessment is located.
When using the cost approach, the value of real estate is the result of adding the residual value of buildings and the estimated value of the land. In this case, the residual value of buildings is the difference between the current cost of construction work to restore or replace buildings and the total accumulated depreciation of buildings, while the income of the entrepreneur can be included in the calculation.
Information on current prices for construction products can be obtained from design institutes, contracting construction and installation organizations, in reference books included in the SNiP, collections containing information on the dynamics of market prices in the construction complex. Depreciation assessment is based on special methods for calculating the amount of losses and a study of the real estate market.
In the cost approach, the process of determining the cost of a land plot is singled out as an independent stage. The allocation of the cost of land in the total value of real estate allows you to determine whether the existing option for its use is optimal. In addition, the change in the value of the main components of real estate - buildings and land plots - may have different dynamics due to depreciation of buildings, changes in the market situation, etc.
The following methods are used to estimate the market value of a land plot: comparison of sales, share distribution of value between land and buildings, allocation of value, breakdown into plots, residual technique and capitalization of land rental income.
The comparative approach is based on the assumption that a reasonable buyer will not pay more for an object than the amount for which he can purchase an object of similar utility on the open market. Determination of the value is based on data on recently completed purchase and sale transactions with similar objects.
Segmentation of the real estate market and the collection of the necessary reliable information are the most important stage in the comparative approach. Information can be used by the appraiser in further calculations if the parties to the transaction had a sufficient understanding of the state of the market, are not interconnected by relationships that affect the price of the transaction, and data on the transaction price was received from a person not interested in distorting it.
The income approach is based on the assertion that a reasonable buyer would not pay for an object more than the amount that the property being valued will bring in the future in the form of net income adjusted for investment risk. In this case, the value of an object is determined by its ability to generate income in the future. The cash flows generated by real estate, including the cost of the reversion, can be recalculated to the current total value.
The present value of all future earnings can be calculated using the direct capitalization method or the discounted cash flow method. The direct capitalization method is most applicable to income-generating facilities with stable, predictable amounts of income and expenses. The discounted cash flow method is more applicable to income-producing facilities that have unstable income and expense flows.
The choice by the evaluator of a particular approach and method depends on the presence of certain conditions that ensure the possibility or appropriateness of their application.
Coordination of the results obtained on the basis of various approaches and methods is the last step in determining the value of the property being valued. The final result of the assessment can be presented in the form of a single monetary value or a range of the most probable value values, represented by a minimum and maximum value.
At this stage of the assessment, first of all, it is necessary to check the results obtained in order to identify mathematical and logical errors that increase the degree of discrepancy between the results of the income, cost and comparative approaches.
At the last stage of the appraisal, a written appraisal report is handed over to the customer, which is documentary evidence of the appraiser's proper performance of his duties. The evaluation report usually contains a short summary and a long form.
The summary report contains limited information about the appraisal engagement, the property, the methods used, and the result obtained, and allows the client to understand the activities behind the appraiser's value judgments.
The procedure for determining the value of a particular object depends on factors, including: the purpose of using the valuation results, the type of value to be determined, the nature of the property rights being valued, the type of property being valued, the completeness of the valuation of the property, the date of valuation, etc. These factors affect the specific actions of the appraiser during the valuation a property that is one of a kind. At the same time, these actions fit into the framework of a universal valuation model that can be used in any valuation task, for market research and analysis, the application of approaches and methods for determining the value of real estate, including their modification and combination.
3. PROBLEMS OF CADASTRAL VALUATION OF LAND AND OTHER REAL ESTATE AND THEIR SOLUTION
1 Characteristics of problems
Currently, land and other real estate accounting systems are separated, which significantly increases the time spent by right holders when registering real estate and registering rights to it, as well as when obtaining information from accounting systems, since for state cadastral registration of a land plot and an object strongly associated with it real estate and obtain information about real estate objects, you must contact each of the systems. The term for putting a land plot on the state cadastral register, as well as providing information from the state land cadastre, is 1 month. Information about real estate objects is contained in the databases of the systems of the state land cadastre, technical accounting of objects urban planning activities, as well as water, forest and other natural resource cadastres.
In accounting systems, there are duplication of functions and the presence of errors in information about real estate objects due to repeated manual entry, differences in the identification of objects and subjects of law, as well as the difficulty of checking the relative position of objects and the consistency of information contained in disparate information systems.
At present, only 7.7 percent of files in the archives of technical inventory organizations have been transferred to electronic form. To create a state real estate cadastre, the Federal Real Estate Cadastre Agency needs to conduct an inventory and enter into the state real estate cadastre information on more than 42 million land plots and 70 million other real estate objects.
The absence of a modern digital (cartographic) basis for the state cadastral registration of land plots creates problems with the determination and coordination of the boundaries of land plots, which is a negative factor in the registration of property rights and other real rights to land.
The existing shortcomings affect the investment policy and volumes of mortgage lending, as they do not allow the investor to be confident in the proper enforcement of obligations, as well as to use real estate as a full-fledged liquid asset.
Another major problem in the field of land and property relations is the unresolved issues related to the reform of the system of property taxes. In accordance with the Tax Code of the Russian Federation, in 2006 a procedure for calculating land tax based on the cadastral value of a land plot will be introduced. However, in the absence of a mechanism for updating the cadastral value of land, the economic effect of the introduction of the tax will be significantly reduced.
There are 2 possible solutions to the problems presented in this section.
The first option is the transition to centralized maintenance of the state real estate cadastre at the level of the cadastral registration authorities of the constituent entities of the Russian Federation in accordance with a single regulation.
The advantages of this option compared to the current real estate accounting system are:
combining data on all real estate objects in a single information resource at the level of the subject of the Russian Federation and ensuring the consistency of information;
building an effective system for monitoring the activities of state cadastral registration bodies during accounting operations, which significantly increases the guarantees of the rights of citizens and legal entities in real estate turnover;
organizational and technological separation of places of direct work with clients and places of decision-making on setting real estate objects on state cadastral registration.
Maintaining state cadastral registration of real estate at the level of the subject of the Russian Federation has the following disadvantages:
the task of increasing the efficiency of the reporting, analytical and control functions of the Federal Agency for Cadastre of Real Estate Objects is not being solved;
there is no possibility of transferring information to the Federal tax service for the purpose of its operational use for forecasting, analytical and control functions of tax authorities;
additional costs are required for processing extraterritorial requests in an automated mode and it becomes more difficult to provide information to organizations and citizens about objects of state cadastral registration, regardless of their location;
the development of state cadastral registration of real estate objects at the level of the constituent entity of the Russian Federation to a certain extent depends on the economic state of the region and, as a result, the cadastral information systems of the regions will develop at different rates and have differences in technical capabilities.
The second option is to create and maintain a state real estate cadastre at the federal level.
This option eliminates the possibility of double-counting real estate objects, provides more complete control over the activities of cadastral registration authorities, simplifies the procedures for interdepartmental information exchange and processing extraterritorial requests for information about cadastral registration objects, regardless of their location.
Positive in this option is the reduction of the total national costs for expensive topographic and geodetic, aerial survey and cartographic work, the exclusion of their unjustified duplication, as well as the formation of a spatial database of the state real estate cadastre with the possibility of remote access to it and multi-purpose use of information in the interests of consumers.
Integration at the federal level of up-to-date and complete information from the state real estate cadastre, the possibility of promptly transferring it to the Federal Tax Service increases the efficiency of reporting, analytical and control functions not only of the Federal Real Estate Cadastre Agency, but also of tax authorities. At the same time, state authorities and local self-government bodies, as well as organizations and citizens, have additional features to conduct a comprehensive analysis and forecasting in order to make decisions.
However, it should be noted that the implementation of this option imposes higher requirements on the technical infrastructure, but its use will be offset by a positive effect.
The subprogram "Creation of 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 objects (2002 - 2007)" (hereinafter referred to as the subprogram) is aimed at creating a system of state cadastral registration of real estate objects ensuring the implementation of the state policy of efficient and rational use and management of land resources and other real estate in the interests of strengthening the national economy, improving the welfare of citizens, ensuring state guarantees of property rights and other real rights to real estate, forming a complete and reliable source of information about real estate, and also on the improvement of public services provided to organizations and citizens, public authorities and local governments.
When developing the subprogram, the second option was taken as the basis.
2 Problem solving activities
The implementation of the subprogram is carried out in the following areas:
) creation of a regulatory framework, including ensuring the introduction of norms and rules for the creation and maintenance of the state real estate cadastre, the formation of cadastral registration objects, as well as the development of the institution of tax assessment of real estate objects;
) implementation of transient processes for the transfer of information resources from previously created cadastres and registers to the databases of the state real estate cadastre, including:
development of technologies and software tools for transferring information from previously created databases of state land cadastre systems, technical accounting of urban planning objects, as well as water, forest and other natural resource cadastres and registers to the state real estate cadastre;
inventory and transfer of information from previously created databases to the state real estate cadastre;
carrying out work on converting information from paper to electronic form, creating archives of electronic images of documents, including documents from the archives of the bureau of technical inventory, cadastral registration authorities, as well as funds of land management documentation;
identification of unaccounted real estate objects by improving the methodological and technical support of state land control;
) creation of the spatial data infrastructure of the state real estate cadastre, including:
creation of a digital cartographic basis for maintaining the state real estate cadastre and updating it in accordance with the established frequency;
removal of restrictions on the accuracy of determining the coordinates of geographical objects, the formation of a single open coordinate system;
thickening the reference boundary network, creating differential satellite navigation systems, introducing remote sensing technologies to create and update the digital basis for maintaining cadastral maps;
creation of spatial data classifiers, development and implementation of geoinformation technologies, implementation of satellite navigation methods and technologies with the possibility of mass user access to GPS measurement data, providing public access to cartographic materials of the state real estate cadastre;
) carrying out work on the assessment of real estate for tax purposes, including:
development of the institute of tax assessment of real estate objects;
improvement of methods for conducting the state cadastral valuation of land, organization of work on updating the cadastral value of land of various categories and types of use;
development and testing of methods for the state cadastral valuation of real estate objects, analysis of test results, application of these methods after the completion of the formation of the state real estate cadastre and the appearance of relevant regulatory legal acts;
entering information about the cadastral value into the state real estate cadastre for the purpose of their further transfer to the tax authorities;
) creation of infrastructure for state cadastral registration, including the organizational development of the system and the introduction on the territory of the Russian Federation of an automated information system for the state real estate cadastre, including:
implementation of measures to improve the structure of the Federal Agency for the Cadastre of Real Estate Objects and its subordinate organizations;
optimization of the number of employees of territorial bodies on the basis of labor standards up to 69 thousand people, including in the territorial bodies of the Agency up to 29 thousand people, in organizations subordinate to it - up to 40 thousand people;
development and implementation of automated information systems for maintaining the state real estate cadastre, electronic document management both in the structures of the Federal Agency for the Real Estate Cadastre and in interaction with external correspondents;
development of services in the interests of citizens, business entities, state authorities and local governments based on portal Internet / Intranet technologies;
creation and implementation of a multiservice telecommunication system, a network of certification centers that ensure the use of technologies based on electronic digital signature;
acquisition of new premises, construction, reconstruction and technical modernization of the facilities of the Federal Agency for Cadastre of Real Estate Objects, including the buildings of the central office, territorial bodies of the Agency and subordinate organizations;
) training of personnel of the territorial bodies of the Federal Real Estate Cadastre Agency and organizations subordinate to it, including advanced training and retraining of specialists engaged in state cadastral registration, assessment, administration of networks and software and hardware systems, ensuring information security of information from the state real estate cadastre, with using modern information technologies, including distance learning and testing systems.
3 Evaluation of the socio-economic efficiency of activities
The socio-economic efficiency of the implementation of the subprogram is achieved through the creation of a developed information infrastructure of the state, which makes it possible to ensure the rational use of land and other real estate as the most important components of Russia's national wealth.
The subprogram provides for the creation of a state real estate cadastre in order to ensure guarantees of property rights and other real rights to real estate, their social and economic security.
The effectiveness of the implementation of the activities of the subprogram is to create conditions for a regular increase in the tax base for land tax and property taxes, as well as fees received for maintaining the state cadastral registration of real estate and providing information from the state real estate cadastre.
A significant contribution to the increase in the revenue side of the budgets of all levels will be achieved already at the first stage of the subprogram implementation due to a more complete state cadastral registration of real estate and the state cadastral valuation, including from additionally identified objects of taxation. As a result of the implementation of the activities of the subprogram, by 2011 a tax base will be formed that will ensure the annual collection of land and property taxes at the level of 250 billion rubles. The calculation was made based on the increase by the end of 2011 of revenues received from the collection of land and property taxes by 30 percent (in 2004, revenues amounted to 192.4 billion rubles, including 46.6 billion rubles from the collection of land tax, tax on the property of organizations - 142.7 billion rubles, tax on the property of individuals - 3.1 billion rubles). In total, during the implementation of the subprogram, about 1,300 billion rubles will be collected from real estate taxes, including 138.5 billion rubles through the implementation of the subprogramme.
In addition, as a result of the payment of the state fee for conducting state cadastral registration of real estate and providing information from the state real estate cadastre, the consolidated budget of the Russian Federation (after the introduction of the state cadastral registration system throughout the country) will receive more than 10 billion rubles annually. The calculation was made on the basis of the average annual number of appeals (12 million), their annual growth (by 20 percent since 2008), as well as the size of the state fee (500 rubles). Additional annual revenues, taking into account the planned costs of maintaining the system, will amount to more than 5 billion rubles. Planned costs are based on the current costs of the Federal Agency for Real Estate Cadastre for 2005 (3.6 billion rubles), taking into account the development of its infrastructure.
The accuracy of the description of real estate objects, their unambiguous identification and binding to the locality, the availability of information from the state real estate cadastre for organizations and citizens will create conditions for strengthening guarantees of rights to real estate by the state, will reduce the time for conducting state cadastral registration of real estate to 20 calendar days, and the period provision of statements - up to 4 business days.
The State Real Estate Cadastre is being created as an integrated source containing complete and up-to-date information about real estate objects in electronic form, which makes it possible to obtain catalogs, reference and analytical materials on its basis in order to provide them to state authorities and local governments, as well as organizations and citizens. The complexity of the information provided, the possibility of analysis and forecasting will make information about real estate objects more in demand, which will have a significant impact on improving the efficiency of decisions made by both government and management structures and business entities.
The effectiveness of the implementation of the subprogram will be to intensify transactions in the land and other real estate market, create a favorable business climate and increase investment in the real sector of the economy under the guarantee of real estate rights, make effective decisions on territorial planning and disposal of land plots and real estate objects firmly associated with them .
The result of the implementation of the activities of the subprogram will be the development of market institutions, including the institute for tax assessment of real estate objects, the institute for the formation of objects of state cadastral registration of real estate, which will make it possible to create new jobs.
Conclusion
Land relations regulated by the Constitution of the Russian Federation, land and other legislation. In the process of land relations, land is considered as a national property. It is used and protected as the basis of life, activity and well-being of the peoples of Russia.
Land valuation in modern economic conditions Russia is one of the most difficult, which is due to:
the specifics of the land as an object of assessment;
imperfection of the regulatory legal framework;
underdevelopment of the land market in the country.
The result of the valuation of land (land plots) depends on the purpose of the valuation, which in turn determines the type of value of the land plot and the rights that relate to it.
Currently in Russia there are two main types of land value:
market value;
cadastral value.
The market valuation of single land plots of urban land, on the one hand, is based on their cadastral value, and on the other hand, it involves a specific market analysis for each specific plot. It takes into account the intended use of the land, market conditions, quantitative characteristics appraised land. The complexity of the market assessment is largely due to the unique location inherent only to the assessed site, as well as the need to establish and account for foaming factors for each specific type of land use.
So, the state cadastral valuation of land is a uniform determination of the cadastral value of land plots in terms of methods, which is carried out on the basis of land classification according to the intended purpose and type of functional use and is carried out taking into account the data of land, urban planning, forestry, water and other cadastres. A mass appraisal is a systematic appraisal of groups of properties as of a specific date using standard procedures and statistical analysis.
The purpose of a mass appraisal is to fairly and efficiently appraise all properties in a given jurisdiction for property tax purposes.
The state cadastral registration of land plots is a description and individualization in the Unified State Register of Land Plots, as a result of which each land plot receives such characteristics that allow it to be unambiguously distinguished from other land plots and to carry out its qualitative and economic assessment. State cadastral registration of land plots is accompanied by the assignment of a cadastral number to each land plot.
Due to the increase in the amount of information to be recorded, when maintaining the land cadastre, computer programs based on geographic information systems, as well as AIS for registering real estate, have become widespread.
The incompleteness of work on the delimitation of lands into federal lands, lands of subjects of the Russian Federation and municipal lands not only creates difficulties in regulating land relations at the appropriate levels of government due to the unresolved issue of who owns the right to own land plots that are not in private ownership, but also directly hinders the formation SLC, the information of which should be used in the assessment to determine the cadastral and / or market value of land plots.
In addition, it should be taken into account here that in order to establish land ownership and generate information for the SLC, it is required to carry out activities related to determining the location and boundaries of land plots on the ground (land surveying), inventory, cartographic, land management and other works, coordination borders with adjacent land users and putting them in kind, i.e. carrying out a large practical amount of work necessary for the state cadastral registration of land plots. As a result, all this will require not only material costs and time, but also the introduction of appropriate amendments to urban planning, land management, design and technical and other documentation, information from which should also be used when assessing land.
Naturally, this has a negative effect on the pace of formation of a single informative and methodological database for land assessment.
Unresolved in the course of land valuation remains the issue of the lack of statistical data (information) summarizing the accumulated experience in matters of land use, the creation of a land market, the system of lease relations, in particular data on purchase and sale transactions of "single" real estate objects and separately on land plots, about prices of transactions with land plots, rental rates for land plots, the main characteristics of land plots that are analogues of the land plot being assessed, the criteria for determining the degree of each analogue from the land plot being assessed, various correction factors, etc.
Thus, it can be concluded that all of the above issues related to land valuation currently make the valuation process rather laborious and lengthy. And how successfully they will be solved in many respects, the development of the market of land relations in Russia will be determined.
LIST OF USED LITERATURE
1.Civil Code RF (Civil Code of the Russian Federation) dated November 30, 1994 No. 51-FZ (as amended on October 22, 2014) (as amended and supplemented, effective from March 2, 2015). - Official site "Consultant Plus" [Electronic resource]
2.Tax Code of the Russian Federation (part two)" dated 08/05/2000 No. 117-FZ (as amended on 03/08/2015). - Official site "Consultant Plus" [Electronic resource]
.Land Code of the Russian Federation of October 25, 2001 No. 136-FZ (as amended on March 8, 2015) - Official site "Consultant Plus" [Electronic resource]
.Federal Law No. 221-FZ of July 24, 2007 (as amended on February 28, 2015) “On the State Real Estate Cadastre” (as amended, effective from March 1, 2015) - Consultant Plus official website [Electronic resource]
.Federal Law No. 122-FZ of July 21, 1997 (as amended on March 8, 2015) “On State Registration of Rights to Real Estate and Transactions Therewith”. - Official site "Consultant Plus" [Electronic resource]
.Law of the Russian Federation of October 11, 1991 No. 1738-1 "On payment for land" (as amended on June 26, 2007) - Official site "Consultant Plus" [Electronic resource]
.Decree of the Government of the Russian Federation of 04/08/2000 N 316 (as amended on 06/30/2010) "On approval of the Rules for the state cadastral valuation of land" - Official site "Consultant Plus" [Electronic resource]
.Decree of the Government of the Russian Federation of 06/01/2009 No. 457 (as amended on 12/27/2014) "On the Federal Service for State Registration, Cadastre and Cartography" - Official site "Consultant Plus" [Electronic resource]
.Decree of the Government of the Russian Federation of 07.02.2008 No. 52 "On the procedure for bringing the cadastral value of land plots to the attention of taxpayers." - Official site "Consultant Plus" [Electronic resource]
10.Alpatov A.A. Analysis of land use efficiency.// "Economic and legal bulletin", No. 1, 2005.
11. Vetrov N.I. Civil law. - M.: Knizhny Mir, 2006.
12.Gabbasov R.S. Cadastral project. Part II. // Financial newspaper. Regional issue, No. 15, 2006.
13.Ivanov S.I. Basics economic theory. M. - 2003.
.Kabakova S.I. Economic problems of land use in construction. M., Stroyizdat, 2007.
.Kozyrev V.M. Fundamentals of modern economics. M. Finance and statistics. 2006
One of the main tasks of Rosreestr is the organization of the state cadastral valuation of land and the presentation of its results in accordance with the legislation of the Russian Federation. Determination of the cadastral value of land plots is an integral and important part of the formation and maintenance of the state real estate cadastre, it is necessary when conducting any types of transactions with land plots, as well as for calculating the taxable base for land tax.
The regulatory and legal framework for the state cadastral valuation of real estate objects is legal acts in the field of real estate, including
Federal Law No. 167-FZ dated July 22, 2010 "On Amendments to the Federal Law "On Appraisal Activities in the Russian Federation" and Certain Legislative Acts of the Russian Federation"
Federal Law No. 135-FZ of July 29, 1998 "On Valuation Activities in the Russian Federation"
ORDER of the Ministry of Economic Development of the Russian Federation of October 22, 2010 N 508 "On Approval of the Federal Valuation Standard "Determination of Cadastral Value (FSO No. 4)"
Order of the Ministry of Economic Development of the Russian Federation of 04.07.2011 N 328 "On Approval of the Federal Valuation Standard" Types of Expertise, Procedure for Its Conduct, Requirements for an Expert Opinion and the Procedure for Its Approval (FSO N 5)
ORDER dated July 20, 2007 N 254 On approval of the federal valuation standard "Requirements for the valuation report (FSO No. 3)"
ORDER dated July 20, 2007 N 255 On approval of the federal valuation standard "assessment purpose and types of value (FSO No. 2)"
ORDER dated July 20, 2007 N 256 "On Approval of the Federal Valuation Standard "General Concepts of Valuation, Approaches to Valuation and Requirements for Valuation (FSO No. 1)"
Normative and technical documents
Lands of settlements
Guidelines for the state cadastral valuation of land in settlements (approved by order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39).
Agricultural land
Lands of the Forest Fund
Methodology for the state cadastral valuation of the lands of the forest fund of the Russian Federation (approved by order of the Federal Land Cadastre Service of Russia dated October 17, 2002 No. P / 336).
Lands of the water fund
Lands of industry, energy, transport, communications, broadcasting, television, informatics, lands for space activities, lands of defense, security and lands of other special purpose and other special purpose
Methodology for the state cadastral valuation of industrial and other special-purpose lands (approved by order of the Federal Land Cadastre Service of Russia dated March 20, 2003 No. P / 49).
Technical guidelines for the state cadastral valuation of lands for industry, energy, transport, communications, broadcasting, television, computer science, lands for space activities, lands for defense, security and lands for other special purposes (approved by the Federal Land Cadastre Service of Russia on 03/20/2003).
Lands of specially protected territories and objects
Lands of horticultural, horticultural and country associations
Methodology for the state cadastral valuation of lands of horticultural, horticultural and dacha associations (approved by order of the Federal Land Cadastre Service of Russia dated August 26, 2002 No. P / 307).
Technical guidelines for the state cadastral valuation of lands of horticultural, horticultural and dacha associations (approved by the Federal Land Cadastre Service of Russia dated 05.06.2002).
On the territory of the Oryol region there are:
Decree of the Government of the Oryol Region dated December 23, 2011 No. 477 "On approval of the results of updating the state cadastral valuation of lands of specially protected areas and objects of the Oryol Region"
Decree of the Government of the Oryol region of December 28, 2011 No. 457 "On the standard price of land for 2012"
Decree of the Government of the Oryol Region No. 470 dated December 30, 2011 "On approval of the results of updating the state cadastral valuation of industrial, energy, transport, communications, radio broadcasting, television, informatics, lands for space activities, lands of defense, security and lands of other special purposes on the territory Oryol region"
The state cadastral valuation is understood as a set of actions, including:
making a decision to conduct a state cadastral valuation;
formation of a list of real estate objects subject to state cadastral valuation;
selection of the contractor for the determination of the cadastral value and the conclusion of an agreement with him for the assessment;
determination of the cadastral value and preparation of a report on the determination of the cadastral value;
examination of the report on the determination of the cadastral value;
approval of the results of determining the cadastral value;
entering the results of determining the cadastral value into the state real estate cadastre.
Consideration of disputes about the results of determining the cadastral value is carried out taking into account the specifics established by Federal Law No. 135-FZ "On Appraisal Activities in the Russian Federation".
Until January 1, 2013, the authority to make a decision to conduct a state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Articles 24.17 and 24.18 of this Law (as amended by Federal Law No. 167-FZ of 22.07.2010), also implements the body that performs the functions of the state cadastral valuation.
Making a decision to conduct a state cadastral valuation
The state cadastral valuation is carried out by decision of the executive body of state power of the constituent entity of the Russian Federation or, in cases established by the legislation of the constituent entity of the Russian Federation, by decision of the local government at least once every five years from the date as of which the state cadastral valuation was carried out (hereinafter - date of the last state cadastral valuation).
The body that made the decision to conduct the state cadastral valuation is the customer of the work to determine the cadastral value.
Formation of a list of real estate objects subject to state cadastral valuation
The state cadastral valuation is carried out in relation to real estate objects recorded in the state real estate cadastre.
The list of real estate objects subject to state cadastral valuation (hereinafter referred to as the list) is formed and provided to the customer of work to determine the cadastral value at his request by the authorized federal executive body in the field of state registration of rights to real estate and transactions with it, cadastral registration and maintenance of the state real estate cadastre (hereinafter referred to as the cadastral registration authority) in the manner established by the authorized federal body exercising the functions of legal regulation in the field of valuation activities, and including, among other things, the requirements for the content of such a request.
When compiling the list, the quantitative and qualitative characteristics of real estate objects are indicated that are necessary for the state cadastral valuation and are contained in the state real estate cadastre, as well as in other data funds, databases and documents available to the cadastral registration authority.
Conclusion of a liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value
The performer of work on determining the cadastral value is obliged to conclude a liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value on sum insured in the amount of not less than thirty million rubles.
A liability insurance contract for damage caused as a result of carrying out activities to determine the cadastral value must be concluded before signing the contract for the valuation.
Determination of the cadastral value and preparation of a report on the determination of the cadastral value
The determination of the cadastral value is carried out by appraisers in accordance with the requirements of this Federal Law, acts of the authorized federal body exercising the functions of legal regulation of valuation activities, standards and rules of valuation activities governing the determination of cadastral value, except for the case established by Article 24.21 of this Federal Law .
Drawing up a report on the determination of the cadastral value is carried out on paper and electronic media in at least three copies.
The requirements for the report on the determination of the cadastral value are established by the authorized federal body exercising the functions of legal regulation of valuation activities.
Examination of the report on the determination of the cadastral value
Within thirty days from the date of drawing up the report on determining the cadastral value, the performer of work on determining the cadastral value is obliged to ensure that the examination of this report is carried out, including a repeated examination by a self-regulatory organization of appraisers, whose members are the appraisers who have carried out the determination of the cadastral value.
The report on the determination of the cadastral value is accepted by the customer of the work on the determination of the cadastral value only if there is a positive expert opinion on the specified report.
Based on the results of the examination of the report on the determination of the cadastral value, the self-regulatory organization of appraisers gives a positive or negative expert opinion on the specified report.
The performer of work on determining the cadastral value, taking into account the identified violations, finalizes the report on determining the cadastral value and ensures its re-examination.
The negative expert opinion of the self-regulatory organization of appraisers on the report on the determination of the cadastral value includes an exhaustive list of identified violations and their respective justification.
Until January 1, 2013, the authority to make a decision on the conduct of the state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Article 24.17, is also exercised by the body performing the functions of the state cadastral valuation .
Approval of the results of determining the cadastral value
Within ten working days from the date of acceptance of the report on determining the cadastral value, the customer of the work on determining the cadastral value approves the results of determining the cadastral value.
Within five days from the date of approval of the results of determining the cadastral value, information on the cadastral value and one copy of the report on determining the cadastral value are sent by the customer of the work on determining the cadastral value to the federal executive body authorized by the Government of the Russian Federation, which performs the functions of state cadastral valuation (hereinafter referred to as the body performing the functions of the state cadastral valuation).
Until January 1, 2013, the authority to make a decision on the conduct of the state cadastral valuation and the authority of the customer to determine the cadastral value, with the exception of the powers established by Article 24.18, is also exercised by the body performing the functions of the state cadastral valuation.
Within ten working days from the date of approval of the results of determining the cadastral value, the customer of the work on determining the cadastral value publishes information on the approved results of determining the cadastral value, including the cadastral value, the date of the last state cadastral valuation, and other information determined by the federal executive body authorized to perform the functions of legal regulation in the field of maintaining the state real estate cadastre, cadastral registration and cadastral activities.
If the results of the determination of the cadastral value affect the rights and obligations of individuals, legal entities, these persons have the right to submit a request for information on the cadastral value to the cadastral registration authority in the territory of the subject of the Russian Federation at the location of the customer of the work to determine the cadastral value, which approved the results of its determination, and obtain the specified information in the manner prescribed by Article 14 of the Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre".
Consideration of disputes about the results of determining the cadastral value
The results of determining the cadastral value can be challenged in an arbitration court or a commission for resolving 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 by public authorities , local self-government bodies in relation to real estate objects that are in state or municipal ownership (hereinafter referred to as the applicants).
In case of contesting the results of determining the cadastral value, the market value of the property must be established on the date as of which its cadastral value was established.
The commissions are created by the body exercising the functions of the state cadastral valuation on the territory of the corresponding subject of the Russian Federation. The commission consists of one representative of the executive authority of the constituent entity of the Russian Federation, the body exercising the functions of state cadastral valuation, the cadastral registration authority, and the National Council for Valuation Activities.
The procedure for the creation and operation of the commission, including the forms of documents adopted by it, is established by the authorized federal body exercising the functions of legal regulation in the field of valuation activities.
The decisions of the commission may be challenged in the arbitration court.
The results of determining the cadastral value can be challenged in the commission within six months from the date of their entry into the state real estate cadastre.
To appeal against the results of determining the cadastral value, the applicant applies to the commission with an application for revising the results of determining the cadastral value (hereinafter referred to as the application for revising the cadastral value).
The grounds for revising the results of determining the cadastral value are:
unreliability of information about the property used in determining its cadastral value;
establishing in relation to the real estate object its market value on the date as of which its cadastral value was established.
In order to identify grounds for revising the results of determining the cadastral value of a property, the applicant has the right to apply to the customer of work to determine the cadastral value and to the cadastral registration authority with a request to provide information about the property used in determining its cadastral value.
Within seven working days from the date of receipt of the said request, the customer of work to determine the cadastral value and the cadastral registration authority are obliged to provide the applicant with the relevant information.
The application for revision of the cadastral value shall be accompanied by:
cadastral passport of the property;
a notarized copy of the title or title document for the real estate object, if the application for revision of the cadastral value is submitted by a person who has the right to the real estate object;
documents confirming the unreliability of information about the property used in determining its cadastral value, if the application for revision of the cadastral value is submitted on the basis of the unreliability of the specified information;
a report if the application for revision of the cadastral value is submitted on the basis of the establishment of its market value in relation to the property;
a positive expert opinion prepared by an expert or experts of the self-regulatory organization of appraisers, of which the appraiser who prepared the report is a member, on the compliance of the appraisal report on the market value of the appraised object with the requirements of the legislation of the Russian Federation on appraisal activities, including the requirements of this Federal Law, federal appraisal standards and others acts of the authorized federal body exercising the functions of legal regulation of valuation activities, the requirements of the standards and rules for the valuation activities of such a self-regulatory organization of appraisers in cases established by the authorized federal body exercising the functions of normative legal regulation of valuation activities, in the order of creation and work of the commission.
An application for the revision of the cadastral value without the attachment of these documents for consideration is not 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 acceptance for consideration, indicating the date of its consideration, to the local government on whose territory the property is located, the results of determining the cadastral value of which are disputed, and to the person holding the right to such property.
If an application for revision of the cadastral value was filed on the basis of unreliability of information about the property, based on the results of consideration of this application, the commission has the right to take one of the following decisions:
on the rejection of an application for revision of the cadastral value in the case of using reliable information about the property in determining the cadastral value;
on the revision of the cadastral value in case of using false information about the property in determining the cadastral value.
If a decision is made to review the results of determining the cadastral value, the customer of the work to determine the cadastral value ensures the determination of the cadastral value of the real estate object in respect of which such a decision was made, in the manner established by the authorized federal body exercising the functions of legal regulation of valuation activities.
If the application for revision of the cadastral value was filed on the basis of establishing the market value of the real estate object in the report, the commission decides to determine the cadastral value of the real estate object in the amount of its market value, except for the cases provided for by the procedure for creating and operating the commission.
The meeting of the commission is competent if 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 revising the cadastral value of the relevant decision, the commission notifies the person who has the right to the real estate object, the results of determining the cadastral value of which are disputed, and the local government on whose territory the real estate object is located.
Entering the results of determining the cadastral value in the state real estate cadastre
Within ten working days from the date of completion of the consideration of disputes about the results of determining the cadastral value, the body performing the functions of state cadastral valuation sends information about the cadastral value to the cadastral registration body.
Within ten working days from the date of receipt of information on the cadastral value, the cadastral registration authority shall enter them into the state real estate cadastre, unless otherwise provided by the legislation of the Russian Federation.
Information on the cadastral value is used for the purposes provided for by the legislation of the Russian Federation from the moment they are entered into the state real estate cadastre.
Determination of the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics
In the event that in the period between the date of the last state cadastral valuation and the date of the next state cadastral valuation, state cadastral registration of previously unrecorded real estate objects was carried out and (or) relevant information was entered into the state real estate cadastre when the qualitative and (or) quantitative characteristics of objects change of real estate, entailing a change in their cadastral value, the body performing the functions of state cadastral valuation shall determine the cadastral value of such real estate in the manner established by the authorized federal body exercising the functions of legal regulation of valuation activities.
The powers of the body exercising the functions of state cadastral valuation, provided for by this article, to determine the cadastral value of newly registered real estate objects and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative institutions.
Data fund of the state cadastral valuation
The information used during the state cadastral valuation and formed as a result of its conduct constitutes the data fund of the state cadastral valuation. In order to maintain the data fund of the state cadastral valuation, the body performing the functions of the state cadastral valuation ensures the collection of initial data, the results of the state cadastral valuation, as well as monitoring the real estate market. The procedure for maintaining the state cadastral valuation data fund and providing information from this fund is established by the authorized federal body exercising the functions of legal regulation of valuation activities.
The federal valuation standard "Determination of the cadastral value of real estate (FSO N 4)" is mandatory for use when determining the cadastral value.
When determining the cadastral value of real estate objects, the appraiser must be guided by additional requirements and (or) procedures for the assessment established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by the Federal Valuation Standards.
The cadastral value is understood as the market value of a real estate object established during the state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a particular property in accordance with the legislation on appraisal activities.
The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.
When determining the cadastral value, the objects of valuation are real estate objects, information about which is contained in the state real estate cadastre on the date of the valuation.
For the purposes of this Federal Valuation Standard, mass real estate valuation is understood as the process of determining the value when grouping appraisal objects that have similar characteristics, within which mathematical and other cost modeling methods are used based on valuation approaches.
Determining the cadastral value using mass valuation methods includes the following steps:
conclusion of a contract for a cadastral valuation, including a task for valuation with a list of real estate objects subject to valuation;
collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value;
determination of pricing factors of objects of assessment;
collection of information about the values of the pricing factors of the objects of assessment;
grouping of objects of assessment;
collection of market information;
building an assessment model;
analysis of the quality of the assessment model;
calculation of cadastral value;
drawing up a report on the determination of the cadastral value of objects of assessment.
General requirements for determining the cadastral value
The cadastral value of appraisal objects is determined as of the date of formation of the list of real estate objects for the purposes of the state cadastral valuation.
The choice of approaches, methods and models for determining the cadastral value is carried out by the appraiser and must be justified. Determination of the cadastral value of appraisal objects is carried out using computer modeling (models) and (or) without it.
When applying mass valuation methods, the types of rights and restrictions (encumbrances) on the objects of valuation are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the constituent entity of the Russian Federation, the regulatory legal act of the local government (in the absence of evaluator of such information).
Collection of information about the values of pricing factors and market information
To build a valuation model, the appraiser collects sufficient and reliable market information about real estate.
When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.
In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, which is determined individually for a particular property.
The collection of information about the values of pricing factors that determine the value of the appraisal objects is carried out by the appraiser.
When determining the cadastral value, the appraiser uses data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the subject of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.
For an undeveloped land plot, in the absence of an established type of permitted use, the type of permitted use is accepted that provides such a land plot with the maximum market value, taking into account territorial planning and urban zoning.
For a built-up land plot, in the absence of an established type of permitted use, the type of permitted use is accepted based on the purpose of real estate objects (buildings, structures) located within the boundaries of this land plot.
Grouping Valuation Objects
When determining the cadastral value using mass valuation methods, all valuation objects contained in the list for the purposes of the state cadastral valuation are divided into groups of valuation objects based on the analysis of information about the market for valuation objects, the rationale for the cadastral value assessment model, the composition of pricing factors and information about the values pricing factors of appraisal objects for each studied type of appraisal objects. The set of pricing factors should include only those factors that have a significant impact on the value of the appraised objects and can be reliably determined and objectively measured.
To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.
Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.
For each group of objects of appraisal, the appraiser must select an appraisal model that allows, based on information about pricing factors, to calculate the cadastral value of any object of appraisal included in this group.
Building Valuation Models
To build a valuation model, the methodology of any of the valuation approaches can be used: costly, comparative and profitable. The choice of approach or a justified refusal to use it is carried out by the appraiser based on the specifics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information.
The choice of an assessment model consists of the following steps:
choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);
selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.
If there is sufficient and reliable information about the prices of transactions and proposals for the sale and purchase of appraised objects, the calculation of the cadastral value of the appraised object is carried out mainly on the basis of a comparative approach.
The procedure for calculating the cadastral value of appraisal objects
When applying methods of mass appraisal, the cadastral value of the appraisal object is determined by substituting the values of pricing factors corresponding to this appraisal object into the appraisal model chosen by the appraiser.
If the appraiser has used more than one valuation approach, the results of applying the approaches must be agreed in order to determine the final value of the object of appraisal.
In the event of a significant discrepancy between the results of calculating the cadastral value of the object of appraisal obtained using different approaches, the appraiser must analyze the causes of the discrepancy.
The reconciliation method chosen by the evaluator, as well as all judgments, assumptions and information used by the evaluator when reconciling the results, must be justified. If a weighting procedure is used for harmonization, the evaluator must justify the choice of weights used.
Based on the results of determining the cadastral value of appraisal objects, a report on determining the cadastral value is drawn up.
The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation
The state cadastral valuation of land is based on the classification of land by purpose and type of functional use. The state cadastral valuation of land in urban and rural settlements, horticultural, gardening and country associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.
In the course of the state cadastral valuation of land, an appraisal zoning of the territory is carried out. An appraisal zone is a part of land that is homogeneous in purpose, type of functional use and close in value to the cadastral value of land plots. Depending on the territorial size of the appraisal zones, their boundaries are aligned with the boundaries of land plots, taking into account the existing development and land use, the placement of linear objects (streets, roads, rivers, watercourses, overpasses, railways, etc.), as well as the boundaries of cadastral regions or cadastral quarters . Based on the results of the appraisal zoning, a map (scheme) of the appraisal zones is drawn up and the cadastral value of a unit of area within the boundaries of these zones is established. The state cadastral valuation of land is carried out taking into account the data of land, urban planning, forestry, water and other cadastres. The results of the state cadastral valuation of land are entered into the state real estate cadastre.
When conducting state cadastral registration of newly formed land plots, as well as current changes associated with a change in the category of land, type of permitted use or clarification of the area of land plots, their cadastral value is determined based on the results of the state cadastral valuation of land.
Questions for self-control
In what year was the reform of the real estate accounting system aimed at creating a unified state real estate cadastre initiated in our country?
What sign separates the elements of the cadastral number?
How many cadastral districts have been created on the territory of the Russian Federation?
What information resource is the state real estate cadastre?
Is cadastral information publicly available?
On what media is the state real estate cadastre maintained?
Is information about real rights to a real estate object subject to inclusion in the entry about such a real estate object in the Register of Real Estate Objects?
From what moment is the certificate of cadastral engineer recognized as valid?
Is it necessary for a cadastral engineer to have a license to carry out geodetic activities?
The information contained in the register of cadastral engineers is - ?
Who are the parties to the contract for the implementation of cadastral works?
What documents are the result of the cadastral work?
What document is transferred to the customer when performing cadastral work, as a result of which documents are prepared for submission to the cadastral registration authority of an application for registration of a structure?
Whose signature is the examination certificate certified by?
How is the location of the building on the land plot determined when drawing up a technical plan?
A systematized set of information about registered real estate, as well as information about the passage of the State Border of the Russian Federation, about the borders between the constituent entities of the Russian Federation, the borders of municipalities, the boundaries of settlements, about territorial zones and zones with special conditions for the use of territories and other information is ...
The actions of the authorized body to enter information about real estate into the State Property Committee, which confirm the existence of such real estate with characteristics that allow such real estate to be identified as an individually defined thing, or confirm the cessation of the existence of such real estate is ...
What information about the building cannot be indicated in the technical plan on the basis of a declaration drawn up and certified by the owner of the property?
Can the basis for indicating information about a property in technical terms be a declaration drawn up and certified by a cadastral engineer?
What are the requirements for the preparation of a boundary plan?
Which section is subject to mandatory inclusion in the boundary plan, regardless of the type of cadastral work?
What are the main parts of the boundary plan
Should a boundary plan drawn up on paper be stitched?
What method can be used to determine the coordinates of the characteristic points of the boundaries of land?
Continue the offer. “When agreeing on the location of the boundaries of the land plot, the interested person does not have the right ...”
Is the location of the boundaries of land plots coordinated with citizens who own adjacent land plots by right of ownership?
Which body has the right to carry out cadastral registration and state registration of rights to real estate and transactions with it?
The objects of cadastral registration are ...
Under the cadastral value is understood:
What 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 the cadastral division of the territory of the Russian Federation?
Who establishes the procedure for assigning cadastral numbers to real estate objects?
State cadastral registration of what real estate is carried out in accordance with the Federal Law "On the State Real Estate Cadastre"?
What is considered a cadastral relationship?
The source of cadastral information can be -?
The planning and cartographic materials used in the cadastre may include ...
What coordinate system is currently the state one in the implementation of geodetic and cartographic work?
On the basis of what points of the network are permanent differential stations created in order to provide the possibility of determining the coordinates of consumers in a mode close to real time?
What is the smallest unit of division of the cadastral area?
What is the structure of the cadastral number of the cadastral quarter?
Does the list of sections included in the boundary plan depend on the type of cadastral work?
What are the parts of a plan?
What methods can be used to determine the coordinates of the characteristic points of the boundaries of land?
How is the location of an unfinished construction object on a land plot determined when drawing up a technical plan?
What document is transferred to the customer of cadastral works when performing cadastral works, as a result of which documents are prepared for submission to the cadastral registration authority of an application for deregistration of an object of construction in progress?
What document grants the right to carry out cadastral activities?
What legal act is the source of legal regulation of cadastral relations?
Can the basis for indicating information about the property in technical terms be a declaration drawn up and certified by the owner of the property?
On which sheet of the boundary plan of the listed ones is the signature and seal of the cadastral engineer affixed?
On sheets of what format are the sections that are part of the text part of the boundary plan drawn up?
On the basis of what documents information about the property is indicated in the technical plan?
The basis of the legal regulation of the state cadastral valuation is:
Is the location of the boundaries of land plots coordinated with citizens who have adjacent land plots that are in municipal ownership, have been granted lifetime inheritable possession?
Continue the offer. “The subject of coordinating the location of the boundaries of land plots with an interested person when performing cadastral work is ...”
What is the result of cadastral works?
What is a technical plan?
What is the duty of a cadastral engineer under a contract for cadastral work?
Whose signature is the technical plan certified by?
Bibliography
a) basic literature
Federal Law No. 221-FZ of July 24, 2007 "On the State Real Estate Cadastre". [Electronic resource]. Access from reference - legal system "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 4.04. 2011 №144 “On Approval of the Procedure for Cadastral Division of the Territory of the Russian Federation and the Procedure for Assigning Cadastral Numbers to Real Estate.” [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation dated November 24, 2008 No. 412 “On approval of the form of a boundary plan and requirements for its preparation, an approximate form of a notice of a meeting on the coordination of the location of land boundaries”. [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation dated September 1, 2010 No. 403 "On approval of the form of the technical plan of the building and requirements for its preparation". [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation of December 29, 2010 No. 583 "On approval of the form of the technical plan of the premises and the requirements for its preparation." [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation of December 13, 2010 No. 628 "On approval of the form of the declaration on the property 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 of December 13, 2010 No. 627 "On approval of the form of the survey report and the requirements for its preparation". [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation dated 03.08.2011 No. 388 "On approval of the requirements for the land surveying project". [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation On Approval of the Federal Valuation Standard "Determining the Cadastral Value (FSO No. 4)" dated October 22, 2010 No. 508. [Electronic resource]. Access from reference - legal system "ConsultantPlus".
Order of the Ministry of Economic Development of the Russian Federation dated February 15, 2007 No. 39 “On Approval of Methodological Guidelines for the State Cadastral Evaluation of Land in Settlements” // BNA FOIV, 2007. No. 21.
Varlamov A.A., Sevostyanov A.V. Land Registry. In 6 vols. T.5. Valuation of land and other real estate: Textbook for universities. M.: Publishing House "Koloss", 2007. ISBN 978-5-9532-0672-3.
Korostelev S.P. Cadastral valuation of real estate. Tutorial. Moscow: Maroseyka Publishing House, 2010. ISBN 978-5-903271-53-5.
Nanazashvili I.Kh. Cadastre, examination and appraisal of real estate: Ref. allowance. M., 2009. ISBN 978-5-06-006004-1.
Shelyakov I.M. Handbook of the cadastral engineer. Real Estate Cadastre (2nd ed.). M.: Publishing House "Dauria", 2009. ISBN 978-5-901066-44-7.
Encyclopedia of the cadastral engineer. Textbook / Ed. M.I. Petrushina. M.: Real Estate Cadastre, 2007. ISBN 978-5-903744-01-5.
b) additional literature
Grigoriev S.A., Atamanov S.A. Real estate cadastre. [Electronic resource]. URL: http://geodesy.ru/books/book/1.
Yunusov A.G., Ktitorov E.M., Petrushina M.I., Safiev A.A. Geodetic works in land management. M., GUZ, 2003. ISBN 978-5-8291-1326-1.
Fundamentals of technical inventory of objects capital construction: Lecture notes / Petrushina M.I., Krasulina T.V., Shvaykovskaya E.V. M.: Real Estate Cadastre, 2006. ISBN 978-5-8291-879-2.
Fundamentals of state policy in the field of state technical accounting and inventory of capital construction projects. Legal support of the real estate cadastre: Lecture notes / Kislov V.S., Petrushina M.I. Moscow: Real Estate Cadastre, 2006. ISBN 978-5-8291-1689-6.
Formation of a real estate object as an object of cadastral registration: Lecture notes / Petrushina M.I. Moscow: Real Estate Cadastre, 2006. ISBN 978-985-6858-68-3.
The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate assessment of land is one of the most important conditions for the normal functioning and development of the economy and society.
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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
FEDERAL STATE BUDGET
EDUCATIONAL INSTITUTION OF THE HIGHER
PROFESSIONAL EDUCATION
"SIBERIAN STATE GEODETIC
ACADEMY»
COURSE WORK
Cadastral value of real estate objects
for tax purposes
Discipline: Cadastral registration and property management
Completed by: N. A. Akpyzhaev
Group: EN 21-B
Checked:
Novosibirsk, 2015
Introduction…………………………………………………………………………….3
1. Theoretical, legal and methodological foundations of the cadastral valuation of land ……………………………………........................... .......................……five
1.1 State cadastral valuation of land: concept, features and purpose of carrying out………………................................ ...................................………..five
1.2. Legal basis for the cadastral valuation of land in the Russian Federation..................................................8
1.2.1 Federal law "On appraisal activities
In Russian federation".............................................. ..................................8
1.2.2. Federal Law "On the State Cadastre
real estate" .............................................................. .................................................12
1.2.3. The Constitution of the Russian Federation ............................................................... .....16
1.2.4. Federal assessment standard .............................................................. ..............21
1.3 Methodological foundations determination of the cadastral value of lands of settlements……………...................................... ...….......…………..26
2. A practical example of determining the cadastral value of a land plot for tax purposes …………................................……………..32
2.1 General characteristics of the object of assessment ……………….......………....…..32
2.2 Determination of the cadastral value of a land plot……………........................................... ................................................. .......34
2.3 Calculation of land tax............................................................... ................................35
Conclusion……………………………………………………………………...36
Bibliography................................................ ...................................................37
Introduction
The first part of the work is devoted to the theory, which reveals the concept of the state cadastral valuation, describes the features of land valuation and the purpose. The first part also containslegal basis for the cadastral valuation of land andmethodological bases for determining the cadastral value of land in settlements.
The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The site was taken as a basis for the placement of houses of individual residential development.
Also in the second part of the work, the calculation of the land tax was made.
The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate assessment of land is one of the most important conditions for the normal functioning and development of the economy and society. The need for the results of an objective assessment of land (land plots) is experienced by both state and municipal executive authorities in order to effectively manage land resources and conduct a rational land and tax policy.
As market relations develop in modern Russia, land gradually becomes a commodity, that is, an object of economic turnover, and, like any commodity, land must have a consumer and market value. The land market, taking into account its scale and the huge unsatisfied demand of the population and legal entities, has great prospects for development and transition to a qualitatively new level of relations between its subjects. The pace of its development largely depends on the improvement of the legal framework and the mechanism of land relations.
In this term paper the cadastral value of the land is determined to determine the tax on this land.
- Theoretical, legal and methodological foundations of the cadastral valuation of land
1.1. State cadastral valuation of land: concept, features and purpose of carrying out
All lands are included in the state cadastre.
The state land cadastre is a unified state multilevel management and information system about the land fund of the country and its administrative-territorial divisions, about primary objects and subjects of cadastral registration in them, which is one of the main mechanisms for state regulation of land relations based on the concepts accepted by society, economic , socio-ethical and ethnic norms.
Cadastre (cadastre) - list, register something or someone, such as land users, subject to taxation. The word itself comes from the medieval lat. catastrum, that is, capitastrum (from caput - head), which meant a register of souls subject to a universal tax.
Historically, the roots of the emergence of the cadastre and cadastral work related to the indication of the boundaries of land plots and their areas, carried out in order to account for land, go back to the time of Ancient Egypt (3000 BC). And the term "cadastre" itself begins to take root from the time of the Roman ruler Augustus (27 BC), when the unit of accounting for the collection of tribute for the land "caputigum" was approved, and the population census "caputigum registrum" was introduced. Over time, these words merged into one - "capitastrum" and subsequently into the word catastrum.
The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. The cartographic material of the land cadastre of Russia was contained in the descriptions of lands collected in scribe, survey, sentinel and boundary books, and was compiled on the basis of the results of field and survey work. Land surveying consisted in measuring the lengths of the boundary lines with a "measuring rope", which divided the land into lands, differing in "quality factor" ("good", "average" and "thin"). In the middle of the XVIII century. land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main works on surveying the lands of the Russian Empire were completed at the beginning of the 19th century. At the turn of the XVII century. in Russia, they compiled accounting documents and inventories not only of agricultural land and the forest fund, but also of urban courtyards. Documents of the inventory and the list of yards contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. In many cities, real estate was assessed and inventoried with the drawing up of schemes and plans for land plots. In the first years after the revolution of 1917, according to the Regulations on land regulations in cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. When registering, an inventory of the land plot was carried out with a display of the characteristics of the structure and structure, and an explication of the site was made by types of land.
State cadastral valuation of land- land valuation to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by type of functional use.
The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. Appraisers or legal entities that have the right to conclude an appraisal agreement are involved in carrying out these works in accordance with the requirements established by Federal Law No. municipal needs. The state cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by purpose and type of functional use.
The state cadastral valuation of land in urban and rural settlements, horticultural, horticultural and dacha associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.
Land valuation is carried out to determine the cadastral value of land plots of various categories of land in order to implement economic methods land management and improve the efficiency of land use.
The state cadastral valuation of land, which consists in obtaining and updating information on the cadastral value of land plots, is carried out for 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 a pledge, making a contribution to the authorized capital, for other purposes.
1.2. Legal basis for the cadastral valuation of land in the Russian Federation
1.2.1 Federal Law "On Valuation Activities in the Russian Federation"
The state cadastral valuation of land is regulated by the Federal Law "On valuation activities in the Russian Federation" No. 135-FZ of July 29, 1998.
Article 8 establishes the obligation to evaluate objects of assessment in case of involvement in transactions, including privatization, transfer to trust management, lease, use as collateral, sale, assignment of debt obligations, contribution to authorized capital, nationalization, mortgage, buyout, withdrawal and taxation.
The appraisal of appraisal objects is obligatory in case of involvement in the transaction of appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities, including:
for the purpose of their privatization, transfer to trust management or lease;
when using appraisal objects as a subject of collateral;
when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;
when assigning debt obligations related to the objects of assessment;
when transferring objects of appraisal, as a contribution to the authorized capital, funds of legal entities,
as well as in the event of a dispute about the value of the appraisal object, including:
during the nationalization of property;
at mortgage lending individuals and legal entities in cases of disputes about the value of the subject of mortgage;
when compiling marriage contracts and division of the property of the divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;
when seizing property for state or municipal needs;
when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.
This article does not apply to relations arising:
at the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management;
in case of disposition of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;
in cases established by the Federal law "On the peculiarities of management and disposal of property of railway transport" and the Federal law "On the Peculiarities of Management and Disposition of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain legislative acts Russian Federation";
in connection with the transfer of federally owned land plots, including real estate objects located on them and being federally owned, and other federally owned property, and in respect of which the Federal Fund for Assistance to the Development of Housing Construction in accordance with the Federal law dated July 24, 2008 N 161-FZ "On the promotion of housing construction" acts as an agent of the Russian Federation;
in connection with the transfer of federally owned highways common use of federal significance and land plots of the State Company "Russian Highways" in accordance with the Federal law "On the State Company "Russian Highways" and on Amendments to Certain Legislative Acts of the Russian Federation".
With regard to state or municipal property transferred under a concession agreement by a concessor to a concessionaire, the establishment of the market value of such property is not mandatory, unless otherwise established by federal law. by law.
(part three introduced by the Federal Law of June 30, 2008 N 108-FZ)
If the price of state or municipal property or the amount of rent for it is established in accordance with other federal laws in connection with the sale, lease or encumbrance of an easement, the market value of this property in accordance with this Federal Law is not established.
In order to ensure information openness of the procedure for assessing the value of appraised objects, in cases where appraisal of appraised objects is mandatory, the appraiser is obliged to include information on the appraisal report of the appraised object in the Unified Federal registry information about the facts of the activities of legal entities within ten business days after the expiration of six months from the date of drawing up the report on the appraisal of the appraisal object in the manner established by the authorized federal body exercising the functions of legal regulation of appraisal activities. The date of compilation and serial number of the appraisal report on the appraisal object, the basis for the appraiser to evaluate the appraisal object, information about the appraiser (last name, first name and patronymic, if available), information about the appraiser's membership in a self-regulatory organization of appraisers, description of the appraisal object, date of determining the value of the appraisal object, the market value of the appraisal object determined by the appraiser, information about the expert opinion on the appraisal report of the appraisal object (date of compilation, serial number, information about the expert or experts (last name, first name and, if available, patronymic ), information about the membership of the expert, experts in the self-regulatory organization of appraisers, the results of the examination, and in relation to the object of assessment owned by a legal entity, details of the legal entity and book value of this object of assessment, other information provided for by federal law or federal standards of assessment.
For the purposes of this Federal Law, the state cadastral valuation is understood as a set of actions, including:
- making a decision to conduct a state cadastral valuation;
- formation of a list of real estate objects subject to state cadastral valuation;
- selection of a work contractor to determine the cadastral value (hereinafter referred to as the work contractor) and conclusion of an appraisal contract with him;
- determination of the cadastral value and preparation of a report on the determination of the cadastral value;
- examination of the report on the determination of the cadastral value;
- approval of the results of determining the cadastral value;
- entering the results of determining the cadastral value into the state real estate cadastre.
In accordance with Article 24.12 of this law, the state cadastral valuation of land is carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the law of a constituent entity of the Russian Federation by decision of a local government, at least once every five years. The body that made the decision is the customer for determining the cadastral value of land.
In accordance with Article 24.19, the results of a cadastral valuation may be challenged in an arbitration court or a commission for the consideration of disputes in determining the cadastral value.
1.2.2. Federal Law "On the State Cadastre of Real Estate"
the federal lawdated 07/24/2007 N 221-FZ (as amended on 02/28/2015) "On the state real estate cadastre"regulates relations arising in connection with the maintenance of the state real estate cadastre, the implementation of state cadastral registration of real estate and cadastral activities.
The State Real Estate Cadastre is a systematized set of information about real estate registered in accordance with this Federal Law, as well as information about the passage of the State Border of the Russian Federation, about the borders between constituent entities of the Russian Federation, the borders of municipalities, the borders of settlements, about territorial zones and zones with special conditions for the use of territories, about the territories of objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation, other information provided for by this Federal Law. The State Real Estate Cadastre is a federal state information resource.
The state cadastral registration of real estate (hereinafter referred to as cadastral registration) is recognized as the actions of an authorized body on entering into the state real estate cadastre information about real estate that confirms the existence of such real estate with characteristics that make it possible to identify such real estate as an individually defined thing (hereinafter referred to as the unique characteristics of the real estate object), or confirm the termination of the existence of such real estate, as well as other information on immovable property provided for by this Federal Law.
Cadastral activity is the execution by an authorized person (hereinafter - cadastral engineer) in relation to real estate in accordance with the requirements established by this Federal law , work, as a result of which the preparation of documents containing the information necessary for the implementation of cadastral registration of such real estate (hereinafter referred to as cadastral work) is ensured.
In accordance with this Federal Law, cadastral registration of land plots, buildings, structures, premises, objects of construction in progress (hereinafter also - objects real estate).
The legal basis for the regulation of cadastral relations is Constitution Russian Federation, Civil code Russian Federation, Land code Russian Federation, Lesnoy code Russian Federation, Water code Russian Federation, Town-planning code Russian Federation, Housing code of the Russian Federation, this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation issued in accordance with them.
Cadastral registration and maintenance of the state real estate cadastre carried out federal executive body and other state budget institutions . Each real estate object, information about which is entered in the state real estate cadastre, has an invariable state registration number that does not repeat in time and on the territory of the Russian Federation.
The following information about the unique characteristics of the property is entered into the state real estate cadastre:
- type of real estate object (land plot, building, structure, premises, construction in progress);
- cadastral number and date of entering this cadastral number in the state real estate cadastre;
- description of the location of the boundaries of the property in the amount of information specified in order maintaining the state real estate cadastre, if the property is a land plot;
- description of the location of the property on the land plot in the amount of information specified in order maintaining the state real estate cadastre, if the real estate object is a building, structure or an object of construction in progress;
- cadastral number of the building or structure in which the premises are located, the number of the floor on which this premises is located (if the number of storeys is available), a description of the location of this premises within this floor, or within the building or structure, or the corresponding part of the building or structure, if the object real estate is a premise;
- area determined taking into account those established in accordance with this Federal law requirements, if the object of real estate is a land plot, building or premises.
The State Real Estate Cadastre consists of the following sections:
- real estate register;
- cadastral affairs;
- cadastral maps.
For the purposes of this Federal Law, complex cadastral works are understood to mean cadastral works that are performed simultaneously in relation to all located on the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:
- land plots, cadastral information about which does not meet the requirements established on the basis of this Federal Law for describing the location of the boundaries of land plots;
- land plots occupied by buildings or structures, squares, streets, driveways, embankments, squares, boulevards, water bodies, beaches and other public facilities, the formation of which is provided for by the land surveying project approved in accordance with the procedure established by the legislation on urban planning;
- buildings, structures, as well as objects of construction in progress, the rights to which are registered in the established Federal law "On state registration of rights to real estate and transactions with it" order.
1.2.3. Constitution of the Russian Federation
All laws of the Russian Federation are governed by the Constitution of the Russian Federation.
The Russian Federation is a democratic federal legal state with a republican form of government (Article 1 of the Constitution of the Russian Federation).
At present, the Russian Federation includes 83 subjects of the Federation: 21 republics; 46 regions; 4 autonomous regions; 2 cities of federal significance (Moscow, St. Petersburg); 1 autonomous region; 9 edges.
The subject of the federation is a limited legal entity that has some features of statehood, which is part of a single federal state
On issues of state, socio-economic, cultural life and regulation of the activities of socio-political and other organizations, the legislative bodies of the state (Russian Federation) and its subjects are delimited according to their competence to carry out legislative activities:
- issues of exclusive jurisdiction of the Russian Federation (defense and security, criminal, judicial law, etc.) - Art. 71 of the Constitution of the Russian Federation;
- issues of joint jurisdiction of the Russian Federation and its subjects (delimitation of state property, nature management, general issues of education, coordination of health issues, etc.) - (Article 72 of the Constitution of the Russian Federation);
- issues outside the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and its subjects (Article 73 of the Constitution of the Russian Federation).
Types of federal legislative acts:
- federal constitutional laws;
- federal laws.
Federal executive authorities and executive authorities of the constituent entities of the Russian Federation form single system executive power in the Russian Federation (Article 77 of the Constitution of the Russian Federation).
The President of the Russian Federation is the head of state, the Supreme Commander of the Armed Forces of the Russian Federation, the guarantor of the Constitution of the Russian Federation, the rights and freedoms of man and citizen (Articles 80, 87 of the Constitution of the Russian Federation).
The President of the Russian Federation appoints and dismisses plenipotentiaries of the President of the Russian Federation (Article 83 of the Constitution of the Russian Federation), calls elections to the State Duma (Article 84 of the Constitution of the Russian Federation), manages the foreign policy of the Russian Federation (Article 86 of the Constitution of the Russian Federation), etc.
The President of the Russian Federation issues decrees and orders (Article 90 of the Constitution of the Russian Federation).
The Federal Assembly - the Parliament of the Russian Federation, is the representative and legislative body in the Russian Federation. It consists of two chambers: the State Duma and the Federation Council. The Federation Council is a representative body of all constituent entities of the Russian Federation, and the State Duma expresses the interests of all citizens of the Russian Federation, regardless of their place of residence, as well as political parties that have an all-Russian status (Article 95 of the Constitution of the Russian Federation).
The State Duma is elected for a term of 5 years and consists of 450 deputies.
The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The empowerment of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 "On the Procedure for Forming the Federation Council of the Federal Assembly of the Russian Federation."
Legislative activity is the main activity of the Federal Assembly, which includes the following stages: legislative initiative, discussion of the bill, adoption of the law by the State Duma.
The Government of the Russian Federation is a collegial executive body of state power of the Russian Federation. The Government of the Russian Federation consists of the Prime Minister, his deputies and federal ministers.
The Chairman of the Government of the Russian Federation is appointed by the President of the Russian Federation with the consent of the State Duma (Articles 110, 111 of the Constitution of the Russian Federation).
The newly appointed Chairman of the Government of the Russian Federation submits to the President of the Russian Federation his proposals on the structure of federal executive bodies and candidates for the positions of his deputies and federal ministers (Article 112 of the Constitution of the Russian Federation).
The Government of the Russian Federation directs the work of federal ministries and other federal executive bodies and controls their activities.
The most important powers of the Government of the Russian Federation are:
- implementation of the domestic and foreign policy of the Russian Federation;
- regulation in the socio-economic sphere;
- ensuring the unity of the system of executive power in the Russian Federation, direction and control over the activities of its bodies;
- formation of federal targeted programs and their provision
implementation; - realization of the right of legislative initiative (Article 114 of the Constitution of the Russian Federation).
The Government of the Russian Federation, within its competence, issues resolutions and orders and ensures their implementation (Article 115 of the Constitution of the Russian Federation).
In accordance with Article 2 of the Constitution of the Russian Federation, a person, his rights and freedoms are the highest value.
On the territory of the Russian Federation there are individuals with different legal status. These are citizens of Russia, citizens of a foreign state, persons who do not have either Russian or foreign citizenship. The Constitution of the Russian Federation takes into account the peculiarities of each of these categories of individuals. However, it proceeds from the fact that these differences are not the main ones, the state must provide decent conditions, the realization of the most important individual vital needs, a respectful attitude towards any person as an individual, guarantee the protection of his life, health, honor and dignity.
The Constitution of the Russian Federation stipulates that justice is carried out only by the court. Judicial power is exercised through constitutional, civil, administrative and criminal proceedings (Article 118 of the Constitution of the Russian Federation).
The Constitution of the Russian Federation enshrined the main powers of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation (Articles 125, 126, 127 of the Constitution of the Russian Federation).
The Prosecutor's Office of the Russian Federation constitutes a single centralized system with the subordination of lower prosecutors to higher ones and to the Prosecutor General of the Russian Federation.
Local self-government plays an important role in the socio-economic development of the country. Therefore, the recognition of local self-government as an institution of a democratic society is reflected in the Constitution of the Russian Federation (Articles 130-133 of the Constitution of the Russian Federation).
1.2.4. Federal valuation standard
According to article 20 Federal Law of July 29, 1998 No. 135-FZ "On Appraisal Activities in the Russian Federation" was approved.
When determining the cadastral value of real estate objects, the appraiser must be guided by additional requirements and (or) procedures for the assessment established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by the Federal Valuation Standards.
The cadastral value is understood as the market value of a real estate object established during the state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a particular property in accordance with the legislation on appraisal activities.
The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.
When determining the cadastral value, the objects of valuation are real estate objects, information about which is contained in the state real estate cadastre on the date of the valuation.
For the purposes of this Federal Valuation Standard, mass real estate valuation is understood as the process of determining the value when grouping appraisal objects that have similar characteristics, within which mathematical and other cost modeling methods are used based on valuation approaches.
Determining the cadastral value using mass valuation methods includes the following steps:
conclusion of a contract for a cadastral valuation, including a task for valuation with a list of real estate objects subject to valuation; collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value; determination of pricing factors of objects of assessment; collection of information about the values of the pricing factors of the objects of assessment; grouping of objects of assessment; collection of market information; building an assessment model; analysis of the quality of the assessment model; calculation of cadastral value; drawing up a report on the determination of the cadastral value of objects of assessment.
General requirements for determining the cadastral value:
- The cadastral value of appraisal objects is determined as of the date of formation of the list of real estate objects for the purposes of the state cadastral valuation.
- The choice of approaches, methods and models for determining the cadastral value is carried out by the appraiser and must be justified. Determination of the cadastral value of appraisal objects is carried out using computer modeling (models) and (or) without it.
- When applying mass valuation methods, the types of rights and restrictions (encumbrances) on the objects of valuation are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the constituent entity of the Russian Federation, the regulatory legal act of the local government (in the absence of evaluator of such information).
Collection of information about the values of pricing factors and market information:
- To build a valuation model, the appraiser collects sufficient and reliable market information about real estate. When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.
- In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, which is determined individually for a particular property.
- The collection of information about the values of pricing factors that determine the value of the appraisal objects is carried out by the appraiser.
- When determining the cadastral value, the appraiser uses data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the subject of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.
- For an undeveloped land plot, in the absence of an established type of permitted use, the type of permitted use is accepted that provides such a land plot with the maximum market value, taking into account territorial planning and urban planning zoning. real estate objects (buildings, structures) located within the given land plot.
Grouping Valuation Objects
When determining the cadastral value using mass valuation methods, all valuation objects contained in the list for the purposes of the state cadastral valuation are divided into groups of valuation objects based on the analysis of information about the market for valuation objects, the rationale for the cadastral value assessment model, the composition of pricing factors and information about the values pricing factors of appraisal objects for each studied type of appraisal objects. The set of pricing factors should include only those factors that have a significant impact on the value of the appraised objects and can be reliably determined and objectively measured.
To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.
Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.
For each group of objects of appraisal, the appraiser must select an appraisal model that allows, based on information about pricing factors, to calculate the cadastral value of any object of appraisal included in this group.
Building Valuation Models
To build a valuation model, the methodology of any of the valuation approaches can be used: costly, comparative and profitable. The choice of approach or a justified refusal to use it is carried out by the appraiser, based on the specifics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information.
The choice of an assessment model consists of the following steps:
choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);
selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.
If there is sufficient and reliable information about the prices of transactions and proposals for the sale and purchase of appraised objects, the calculation of the cadastral value of the appraised object is carried out mainly on the basis of a comparative approach.
The procedure for calculating the cadastral value of appraisal objects
When applying methods of mass appraisal, the cadastral value of the appraisal object is determined by substituting the values of pricing factors corresponding to this appraisal object into the appraisal model chosen by the appraiser.
If the appraiser has used more than one valuation approach, the results of applying the approaches must be agreed in order to determine the final value of the object of appraisal.
In the event of a significant discrepancy between the results of calculating the cadastral value of the object of appraisal obtained using different approaches, the appraiser must analyze the causes of the discrepancy.
The reconciliation method chosen by the evaluator, as well as all judgments, assumptions and information used by the evaluator when reconciling the results, must be justified. If a weighting procedure is used for harmonization, the evaluator must justify the choice of weights used.
Based on the results of determining the cadastral value of appraisal objects, a report on determining the cadastral value is drawn up.
The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation.
1.3 Methodological basis for determining the cadastral value of land in settlements
In accordance with the Order of the Ministry of Economic Development of the Russian Federation of February 15, 2007 N 39 (as amended on January 11, 2011) "On the Approval of Methodological Guidelines for the State Cadastral Evaluation of Land in Settlements", a calculation of the cadastral value of land was built.
Guidelines for the state cadastral valuation of land in settlements have been developed in accordance with paragraph 11 of the Rules for conducting state cadastral valuation of land, approved by a decree of the Government of the Russian Federation.
Groups of types of permitted use of lands of settlements in accordance with the Guidelines for the state cadastral valuation of lands of settlements, approved by the Order of the Ministry of Economic Development of Russia dated February 15, 2007. #39: |
1. Land plots intended for the placement of multi-storey residential buildings.
2. Land plots intended for placement of houses of individual residential development.
3. Land plots intended for the placement of garages and parking lots.
4. Land plots that are part of country, horticultural and horticultural associations.
5. Land plots intended for placement of objects of trade, Catering and household services.
6. Land plots intended for accommodation of hotels.
7. Land plots intended for placement of administrative and office buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.
8. Land plots intended for placement of recreational and health-improving facilities.
9. Land plots intended for the placement of industrial and administrative buildings, buildings, industrial facilities, utilities, logistics, food supply, marketing and procurement.
10. Land plots intended for the placement of power plants, facilities and facilities serving them.
11. Land plots intended for the placement of ports, water, railway stations, road stations, airports, airfields, air terminals.
12. Land plots occupied by water bodies in circulation.
13. Land plots intended for the development of minerals, the placement of railways, roads, artificially created inland waterways, berths, wharves, right of way of railways and highways, waterways, pipelines, cable, radio relay and air communication lines and radio communication lines , overhead power lines of structural elements and structures, facilities necessary for the operation, maintenance, construction, reconstruction, repair, development of ground and underground buildings, structures, structures, transport, energy and communication devices; placement of ground structures and infrastructure of satellite communications, objects of space activity, military facilities.
14. Land plots occupied by specially protected territories and objects, including urban forests, squares, parks, city gardens.
15. Land plots intended for agricultural use.
16. Land plots of streets, avenues, squares, highways, alleys, boulevards, outposts, lanes, driveways, dead ends; land plots of reserve lands; land plots occupied by water bodies withdrawn from circulation or limited in circulation in accordance withlegislationRussian Federation; land plots under the right of way of reservoirs, canals and collectors, embankments.
17. Land plots intended for placement of administrative buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.
The cadastral value of land plots as part of the lands of settlements is determined as of January 1 of the year of work on the state cadastral valuation of lands of settlements within the boundaries of a constituent entity of the Russian Federation.
The determination of the cadastral value of land plots as part of the lands of settlements is carried out in the following order:
1. Formation of the List of land plots as part of the lands of settlements.
2. Calculation of the cadastral value of land plots as part of the land of settlements.
The procedure for determining the cadastral value of land plots as part of the lands of settlements
- Formation of the List of land plots as part of the lands of settlements.
- The list of land plots as part of the lands of settlements is formed by the territorial department of the federal executive body, which performs the functions of providing services in the field of state cadastral valuation of land, for the constituent entity of the Russian Federation as of January 1 of the year of work.
- The specified list should contain information about all land plots located in the assessed territory; the absence of accounting characteristics for land plots included in the list, and the presence of conflicting data, is not allowed.
- Calculation of the cadastral value of land plots as part of the types of permitted use of land specified in subparagraphs.
- Calculation of the cadastral value of land plots as part of the types of permitted land use
The composition of cost factors is determined for each type of permitted use of land plots as part of the lands of settlements based on an approximate list of cost factors and analysis of information on the real estate market of a constituent entity of the Russian Federation.
Information can be collected from the following sources:
State land cadastre;
State fund of data obtained as a result of land management;
Data funds and databases at the disposal of organizations and institutions of the constituent entity of the Russian Federation and municipalities.
The basis for calculating the cadastral value of land plots is the specific indicators of the cadastral value of land (hereinafter referred to as UPKSZ).
UPKSZ - cadastral value of 1 m 2 properties State cadastral valuation of land.
For each group, the UPKSZ are different.
The cadastral value of land is calculated by the formula:
KS \u003d UPKSZ * S,
S2.
The amount of land tax is determined based on:
Tax base - the cadastral value of the land plot (established as a result of the state cadastral valuation of land);
Land tax rates (established by regulatory legal acts of representative bodies of local self-government)
Land tax benefits (established by the legislation of the Russian Federation; regulatory legal acts of representative bodies of local self-government).
In this work, the land tax (TL) is calculated by formula (2) (excluding benefits):
ZN \u003d KS * Tax rate
- A practical example of determining the cadastral value of a land plot for tax purposes
2.1 General characteristics of the object of assessment
In this course work, to calculate the cadastral value of land, a land plot is used that is intended to accommodate houses of individual residential development.
This site is located on the territory of the city of Biysk.
The address and location of the object can be seen from the following map (Tsesovskaya street, 64).
The characteristics of the object are given in the public cadastral map, which is shown below.
Object characteristics:
Cadastral number 22:65:016402:26
Private two-storey house
Status: |
previously accounted for |
|||
The address: |
Altai region, Biysk, st. Tsesovskaya, house 64 |
|||
Fixed area: |
904.00 sq. m |
|||
Cadastral value: |
475 124.32 rub. |
|||
Type of ownership: |
No data |
|||
Registration date: |
24.01.2006 |
|||
Cadastral engineer: |
No data |
|||
Quarter: |
22:65:0016404 |
|||
Area: |
22:65 |
|||
County: |
||||
Settlement lands (land of settlements) |
||||
Permitted use |
||||
By classifier (code): |
142001000000 |
|||
By classifier (description): |
For residential buildings |
|||
According to the document: |
For the operation of a residential building (land under houses of individual residential development) |
2.2 Determination of the cadastral value of a land plot
Determined by the formula:
KS = UPKSZ * S
Where KS - the assessed land, rub.,
UPKSZ - a specific indicator of the cadastral value of land, rub / m 2 ,
S – land plot area, m 2 .
UPKSZ was taken from the Decree of the Administration of the Altai Territory dated December 28, 2009 No. 546.
In this course work, UPKSZ amounted to 145.25 rubles / m 2
Land area 904 m 2
.
S \u003d 904 m 2
KS \u003d 145.25 * 904
KS \u003d 131 306 rubles.
Thus, the cadastral value was RUB 131,306
2.3 Calculation of land tax
Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:
0.3% for land plots:
- classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;
- occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;
- purchased (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming;
- limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Art. 27 Land Code Russian Federation);
1.5% for other land plots.
It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot ( paragraph 2 of Art. 394 of the Tax Code of the Russian Federation).
Thus, the tax rate on land plot, intended for placement of houses of individual residential development is 0.3%
The land tax is determined by the formula:
ZN \u003d KS * Tax rate
ZN \u003d 131 306 * 0.3 / 100
ZN = 393.92 rubles.
So the land tax was 393.92 rubles.
Conclusion
In this course work, we calculated the cadastral value of the land and land tax.
The calculation object was chosen from the Public Cadastral Map.
Land plot intended for placement of houses of individual residential development.
Land value with total area 904 m 2 depending on the Specific indicator of the cadastral value amounted to 131,306 rubles. Where the Specific Rate was taken fromDecree of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rub / m 2.
The calculation of the value of the land allowed us to determine the tax on our land. The land plot tax, depending on the tax rate of 0.3%, amounted to 393.92 rubles.
Thus, it can be concluded that the cadastral value of land is calculated on the basis of a specific indicator of the price of land - a calculated value per unit area. The results of the official cadastral valuation of land plots are entered and registered in the State Land Cadastre.
Bibliography
1. Guidelines for the state cadastral valuation of lands of settlements [Electronic resource]: order of the Ministry of Economic Development of the Russian Federation of 15.02.2007. No. 39. - Access mode: http://www.consultant.ru
2. 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 24.07.2007 N 221 "On the state real estate cadastre"
9. Federal valuation standard "Determination of cadastral value (FSO No. 4)"
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Automated system for monitoring and managing real estate "Business Cadastre"
State cadastral valuation
The state cadastral valuation is a set of actions collected in a single system. GKO includes:
- Making a decision on the need for a state cadastral valuation;
- Drawing up a list of real estate in need of T-bills;
- Selection of a person responsible for the performance of work, determining the cadastral value, followed by the conclusion of an agreement with him for the provision of his services;
- Assessment of the cadastral value of real estate and writing a report on the determination of 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 state fund cadastral valuation data.
The maximum period between GKOs is five years.
The state cadastral valuation is carried out as of January 1 of the year of work.
Legal framework of the state cadastral valuation:
1. Land Code of the Russian Federation
2. Federal Law No. 135-FZ dated July 29, 1998 “On Valuation Activities in the Russian Federation”
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 land valuation”
5. Decree of the Government of the Russian Federation of September 13, 2005 No. 560 "On approval of the subprogram for the creation of 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 objects (2002-2007)" »
6. Administrative regulations for the execution by the Federal Agency of the real estate cadastre 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 base of the state cadastral valuation:
1. Methodology for the state cadastral valuation of the lands of the forest fund of the Russian Federation (approved by order of the Federal Land Cadastre Service of Russia dated October 17, 2002 No. P / 336)
4. The methodology for the state cadastral valuation of lands for industry, energy, transport, communications, broadcasting, television, computer science, lands for space activities, lands for defense, security and lands for other special purposes, approved by order of the Federal Land Cadastre Service of Russia dated 20.03.2003 No. P /49
6. Temporary Methodology for the state cadastral valuation of lands of specially protected territories and objects, approved by the head of the Federal Land Cadastre on 04.02.2004
7. Methodology for the 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 of settlements, approved by order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39
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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION
HIGHER PROFESSIONAL EDUCATION
"SIBERIAN STATE GEODETIC ACADEMY"
COURSE WORK
Cadastral value of real estate objects
for tax purposes
Discipline: Cadastral registration and property management
Completed by: N.A. Akpyzhaev
Novosibirsk, 2015
Content
- Introduction
- 2.3 Calculation of land tax
- Conclusion
- Bibliography
Introduction
The first part of the work is devoted to the theory, which reveals the concept of the state cadastral valuation, describes the features of land valuation and the purpose. The first part also contains the legal basis for the cadastral valuation of land and the methodological basis for determining the cadastral value of land in settlements.
The second part of the course work provides a practical example of determining the cadastral value of a land plot for tax purposes. The site was taken as a basis for the placement of houses of individual residential development.
Also in the second part of the work, the calculation of the land tax was made.
The land is the basis of all the processes of the life of society, taking place in the political, economic, social, industrial, communal, environmental and other spheres. In this regard, it has a value and an adequate assessment of land is one of the most important conditions for the normal functioning and development of the economy and society. The need for the results of an objective assessment of land (land plots) is experienced by both state and municipal executive authorities in order to effectively manage land resources and conduct a rational land and tax policy.
As market relations develop in modern Russia, land gradually becomes a commodity, that is, an object of economic turnover, and, like any commodity, land must have a consumer and market value. The land market, taking into account its scale and the huge unsatisfied demand of the population and legal entities, has great prospects for development and transition to a qualitatively new level of relations between its subjects. The pace of its development largely depends on the improvement of the legal framework and the mechanism of land relations.
In this course work, the cadastral value of land is determined to determine the tax on this land.
1. Theoretical, legal and methodological foundations of the cadastral valuation of land
1.1 State cadastral valuation of land: concept, features and purpose of carrying out
All lands are included in the state cadastre.
The state land cadastre is a unified state multilevel management and information system about the land fund of the country and its administrative-territorial divisions, about primary objects and subjects of cadastral registration in them, which is one of the main mechanisms for state regulation of land relations based on the concepts accepted by society, economic , socio-ethical and ethnic norms.
Cadastre (cadastre) - a list, register of something or someone, for example, land users, subject to taxation. The word itself comes from medieval Latin. catastrum, that is, capitastrum (from caput - head), which meant a register of souls subject to a universal tax.
Historically, the roots of the emergence of the cadastre and cadastral work related to the indication of the boundaries of land plots and their areas, carried out in order to account for land, go back to the time of Ancient Egypt (3000 BC). And the term "cadastre" itself begins to take root from the time of the Roman ruler Augustus (27 BC), when the unit of accounting for the collection of tribute for the land "caputigum" was approved, and the population census "caputigum registrum" was introduced. Over time, these words merged into one - "capitastrum" and subsequently into the word catastrum.
The first information about the cadastre in Russia dates back to the 10th century. and are associated with the collection of land tax and land valuation. The cartographic material of the land cadastre of Russia was contained in the descriptions of lands collected in scribe, survey, sentinel and boundary books, and was compiled on the basis of the results of field and survey work. Land surveying consisted in measuring the lengths of the boundary lines with a "measuring rope", which divided the land into lands, differing in "quality factor" ("good", "medium" and "thin"). In the middle of the XVIII century. land surveying work was expanded to protect the rights of landowners. In 1765, the Commission on State Land Surveying was approved. The main works on surveying the lands of the Russian Empire were completed at the beginning of the 19th century. At the turn of the XVII century. in Russia, they compiled accounting documents and inventories not only of agricultural land and the forest fund, but also of urban courtyards. Documents of the inventory and the list of yards contained information about the territory of the yard with a list of buildings and the amount of tax in rubles, as well as the name of the owner. In many cities, real estate was assessed and inventoried with the drawing up of schemes and plans for land plots. In the first years after the revolution of 1917, according to the Regulations on land regulations in cities, all lands and water spaces without exception within the city limits, regardless of the user, were subject to land registration. When registering, an inventory of the land plot was carried out with a display of the characteristics of the structure and structure, and an explication of the site was made by types of land.
State cadastral valuation of land - land valuation to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by type of functional use.
The organization of the state cadastral valuation of land is carried out by Rosreestr and its territorial bodies. Appraisers or legal entities that have the right to conclude an appraisal agreement are involved in carrying out these works in accordance with the requirements established by Federal Law No. municipal needs. The state cadastral valuation of land is carried out at least once every five years to determine the cadastral value of land plots for various purposes. The state cadastral valuation of land is based on the classification of land by purpose and type of functional use.
The state cadastral valuation of land in urban and rural settlements, horticultural, horticultural and dacha associations is carried out on the basis of a statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The state cadastral valuation of agricultural land outside the boundaries of urban and rural settlements and forest fund lands is carried out on the basis of capitalization of the estimated rental income. The state cadastral valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of the capitalization of the estimated rental income or on the basis of the costs necessary for the reproduction and (or) conservation and maintenance of the value of their natural potential.
Land valuation is carried out to determine the cadastral value of land plots of various categories of land in order to introduce economic methods of land management and improve the efficiency of land use.
The state cadastral valuation of land, which consists in obtaining and updating information on the cadastral value of land plots, is carried out for tax purposes - to determine the amount of land tax payable, the basis for which is the cadastral value of the land plot.
In addition, the cadastral value of a land plot can be used to determine the rent for a land plot (including those in state or municipal ownership), when buying or selling it, using it as a pledge, making a contribution to the authorized capital, for other purposes.
1.2 Legal basis for the cadastral valuation of land in the Russian Federation
1.2.1 Federal Law "On Valuation Activities in the Russian Federation"
The state cadastral valuation of land is regulated by the Federal Law "On valuation activities in the Russian Federation" No. 135-FZ of July 29, 1998.
Article 8 establishes the obligation to evaluate objects of assessment in case of involvement in transactions, including privatization, transfer to trust management, lease, use as collateral, sale, assignment of debt obligations, contribution to authorized capital, nationalization, mortgage, buyout, withdrawal and taxation.
The appraisal of appraisal objects is obligatory in case of involvement in the transaction of appraisal objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities, including:
for the purpose of their privatization, transfer to trust management or lease;
when using appraisal objects as a subject of collateral;
when selling or otherwise alienating objects of appraisal owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;
when assigning debt obligations related to the objects of assessment;
when transferring objects of appraisal, as a contribution to the authorized capital, funds of legal entities, as well as in the event of a dispute over the value of the appraised object, including:
during the nationalization of property;
in mortgage lending to individuals and legal entities in cases of disputes over the value of the subject of mortgage;
when drawing up marriage contracts and dividing the property of divorcing spouses at the request of one of the parties or both parties in the event of a dispute over the value of this property;
when seizing property for state or municipal needs;
when assessing objects of assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the taxable base.
This article does not apply to relations arising:
at the disposal of state and municipal unitary enterprises, state and municipal institutions of property assigned to them in economic management or operational management;
in case of disposition of state or municipal property during the reorganization of state and municipal unitary enterprises, state and municipal institutions;
in the cases established by the Federal Law "On the Peculiarities of Management and Disposition of the Property of Railway Transport" and the Federal Law "On the Peculiarities of the Management and Disposal of Property and Shares of Organizations Carrying out Activities in the Field of the Use of Atomic Energy, and on Amendments to Certain Legislative Acts of the Russian Federation";
in connection with the transfer of land plots in federal ownership, including real estate objects located on them and in federal ownership, and other property in federal ownership, and in respect of which the Federal Fund for Assistance to the Development of Housing Construction in accordance with the Federal Law dated July 24, 2008 N 161-FZ "On the promotion of housing construction" acts as an agent of the Russian Federation;
in connection with the transfer of federally owned public roads of federal significance and land plots to the Russian Highways State Company in accordance with the Federal Law "On the Russian Highways State Company and on Amendments to Certain Legislative Acts of the Russian Federation."
With regard to state or municipal property transferred under a concession agreement by a concessor to a concessionaire, the establishment of the market value of such property is not mandatory, unless otherwise provided by federal law.
(Part three was introduced by Federal Law No. 108-FZ of June 30, 2008)
If the price of state or municipal property or the amount of rent for it is established in accordance with other federal laws in connection with the sale, lease or encumbrance of an easement, the market value of this property in accordance with this Federal Law is not established.
In order to ensure information transparency of the procedure for assessing the value of objects of assessment, in cases where it is mandatory to evaluate objects of assessment, the appraiser is obliged to include information on the report on the assessment of the object of assessment in the Unified Federal Register of Information on the facts of the activities of legal entities within ten 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 date of compilation and serial number of the appraisal report on the appraisal object, the basis for the appraiser to evaluate the appraisal object, information about the appraiser (last name, first name and patronymic, if available), information about the appraiser's membership in a self-regulatory organization of appraisers, description of the appraisal object, date of determining the value of the appraisal object, the market value of the appraisal object determined by the appraiser, information about the expert opinion on the appraisal report of the appraisal object (date of compilation, serial number, information about the expert or experts (last name, first name and, if available, patronymic ), information about the membership of an expert, experts in a self-regulatory organization of appraisers, the results of an examination, and in relation to an appraisal object owned by a legal entity, the details of the legal entity and the book value of this appraisal object, other information provided for by federal law or federal appraisal standards.
For the purposes of this Federal Law, the state cadastral valuation is understood as a set of actions, including:
making a decision to conduct a state cadastral valuation;
· formation of a list of real estate objects subject to state cadastral valuation;
selection of a work contractor to determine the cadastral value (hereinafter referred to as the work contractor) and conclusion of an appraisal contract with him;
determination of the cadastral value and preparation of a report on the determination of the cadastral value;
examination of the report on the determination of the cadastral value;
· approval of the results of determining the cadastral value;
· Entering the results of determining the cadastral value into the state real estate cadastre.
cadastral value land tax
In accordance with Article 24.12 of this law, the state cadastral valuation of land is carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the law of a constituent entity of the Russian Federation by decision of a local government, at least once every five years. The body that made the decision is the customer for determining the cadastral value of land .
In accordance with Article 24.19, the results of a cadastral valuation may be challenged in an arbitration court or a commission for the consideration of disputes in determining the cadastral value.
1.2.2 Federal Law "On the State Real Estate Cadastre"
Federal Law of July 24, 2007 N 221-FZ (as amended on February 28, 2015) "On the State Real Estate Cadastre" regulates relations arising in connection with the maintenance of the state real estate cadastre, the implementation of state cadastral registration of real estate and cadastral activities.
The State Real Estate Cadastre is a systematized set of information about real estate registered in accordance with this Federal Law, as well as information about the passage of the State Border of the Russian Federation, about the borders between constituent entities of the Russian Federation, the borders of municipalities, the borders of settlements, about territorial zones and zones with special conditions for the use of territories, about the territories of objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation, other information provided for by this Federal Law. The State Real Estate Cadastre is a federal state information resource.
The state cadastral registration of real estate (hereinafter - cadastral registration) is recognized as the actions of the authorized body to enter information about real estate into the state real estate cadastre, which confirm the existence of such real estate with characteristics that make it possible to determine such real estate as an individually defined thing (hereinafter - unique characteristics of the real estate object), 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, as a result of which the preparation of documents containing the information necessary for the implementation of cadastral registration of information about such real estate (hereinafter referred to as cadastral records) is ensured. work).
In accordance with this Federal Law, cadastral registration of land plots, buildings, structures, premises, objects of construction in progress (hereinafter also referred to as real estate objects) is carried out.
The legal basis for the regulation of cadastral relations is the Constitution of the Russian Federation, 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, Urban planning code Russian Federation, housing code of the Russian Federation, this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation issued in accordance with them.
Cadastral registration and maintenance of the state real estate cadastre are carried out by the federal executive body and other state budgetary institutions. Each real estate object, information about which is entered in the state real estate cadastre, has an invariable state registration number that does not repeat in time and on the territory of the Russian Federation.
The following information about the unique characteristics of the property is entered into the state real estate cadastre:
type of real estate object (land plot, building, structure, premises, construction in progress);
· cadastral number and the date of entering this cadastral number into the state real estate cadastre;
description of the location of the boundaries of the real estate object in the amount of information determined by the procedure for maintaining the state real estate cadastre, if the real estate object is a land plot;
description of the location of the real estate object on the land plot in the amount of information determined by the procedure for maintaining the state real estate cadastre, if the real estate object is a building, structure or an object of construction in progress;
the cadastral number of the building or structure in which the premises are located, the number of the floor on which this premises is located (if there are number of floors), a description of the location of this premises within the given floor, or within the building or structure, or the corresponding part of the building or structure, if the object of real estate is a room;
· the area determined taking into account the requirements established in accordance with this Federal Law, if the object of real estate is a land plot, building or premises.
The State Real Estate Cadastre consists of the following sections:
register of real estate objects;
· cadastral affairs;
cadastral maps.
For the purposes of this Federal Law, complex cadastral works are understood to mean cadastral works that are performed simultaneously in relation to all located on the territory of one cadastral quarter or the territories of several adjacent cadastral quarters:
land plots, the cadastral information about which does not meet the requirements established on the basis of this Federal Law for describing the location of the boundaries of land plots;
land plots occupied by buildings or structures, squares, streets, driveways, embankments, squares, boulevards, water bodies, beaches and other public facilities, the formation of which is provided for by the land surveying project approved in accordance with the procedure established by the legislation on urban planning;
· buildings, structures, as well as objects of construction in progress, the rights to which are registered in accordance with the procedure 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 governed by the Constitution of the Russian Federation.
The Russian Federation is a democratic federal legal state with a republican form of government (Article 1 of the Constitution of the Russian Federation).
At present, the Russian Federation includes 83 subjects of the Federation: 21 republics; 46 regions; 4 autonomous regions; 2 cities of federal significance (Moscow, St. Petersburg); 1 autonomous region; 9 edges.
The subject of the federation is a limited legal entity that has some features of statehood, which is part of a single federal state
On issues of state, socio-economic, cultural life and regulation of the activities of socio-political and other organizations, the legislative bodies of the state (Russian Federation) and its subjects are delimited according to their competence to carry out legislative activities:
Issues of exclusive jurisdiction of the Russian Federation (defense and security, criminal law, judicial law, etc.) - Article 71 of the Constitution of the Russian Federation;
Issues of joint jurisdiction of the Russian Federation and its subjects (delimitation of state property, nature management, general issues of education, coordination of health issues, etc.) - (Article 72 of the Constitution of the Russian Federation);
· Issues outside the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and its subjects (Article 73 of the Constitution of the Russian Federation).
Types of federal legislative acts:
federal constitutional laws;
federal laws.
Federal executive authorities and executive authorities of the constituent entities of the Russian Federation form a single system of executive power in the Russian Federation (Article 77 of the Constitution of the Russian Federation).
The President of the Russian Federation is the head of state, the Supreme Commander-in-Chief of the Armed Forces of the Russian Federation, the guarantor of the Constitution of the Russian Federation, the rights and freedoms of man and citizen (Articles 80, 87 of the Constitution of the Russian Federation).
The President of the Russian Federation appoints and dismisses authorized representatives of the President of the Russian Federation (Article 83 of the Constitution of the Russian Federation), calls the elections of the State Duma (Article 84 of the Constitution of the Russian Federation), manages the foreign policy of the Russian Federation (Article 86 of the Constitution of the Russian Federation), etc.
The President of the Russian Federation issues decrees and orders (Article 90 of the Constitution of the Russian Federation).
The Federal Assembly - the Parliament of the Russian Federation, is the representative and legislative body in the Russian Federation. It consists of two chambers: the State Duma and the Federation Council. The Federation Council is a representative body of all subjects of the Russian Federation, and the State Duma expresses the interests of all citizens of the Russian Federation, regardless of their place of residence, as well as political parties that have an all-Russian status (Article 95 of the Constitution of the Russian Federation).
The State Duma is elected for a term of 5 years and consists of 450 deputies.
The Federation Council includes two representatives from each subject of the Russian Federation (Article 95 of the Constitution of the Russian Federation). The empowerment of a member of the Federation Council is carried out in accordance with Federal Law No. 29-FZ of December 3, 2012 "On the Procedure for Forming the Federation Council of the Federal Assembly of the Russian Federation."
Legislative activity is the main activity of the Federal Assembly, which includes the following stages: legislative initiative, discussion of the bill, adoption of the law by the State Duma.
The Government of the Russian Federation is a collegial executive body of state power of the Russian Federation. The Government of the Russian Federation consists of the Prime Minister, his deputies and federal ministers.
The Chairman of the Government of the Russian Federation is appointed by the President of the Russian Federation with the consent of the State Duma (Articles 110, 111 of the Constitution of the Russian Federation).
The newly appointed Chairman of the Government of the Russian Federation submits to the President of the Russian Federation his proposals on the structure of federal executive bodies and candidates for the positions of his deputies and federal ministers (Article 112 of the Constitution of the Russian Federation).
The Government of the Russian Federation directs the work of federal ministries and other federal executive bodies and controls their activities.
The most important powers of the Government of the Russian Federation are:
· implementation of domestic and foreign policy of the Russian Federation;
regulation in the socio-economic sphere;
· Ensuring the unity of the system of executive power in the Russian Federation, direction and control over the activities of its bodies;
· Formation of federal targeted programs and ensuring their implementation;
· implementation of the right of legislative initiative (Article 114 of the Constitution of the Russian Federation).
The Government of the Russian Federation, within its competence, issues resolutions and orders, ensures their implementation (Article 115 of the Constitution of the Russian Federation).
In accordance with Article 2 of the Constitution of the Russian Federation, a person, his rights and freedoms are the highest value.
On the territory of the Russian Federation there are individuals with different legal status. These are citizens of Russia, citizens of a foreign state, persons who do not have either Russian or foreign citizenship. The Constitution of the Russian Federation takes into account the peculiarities of each of these categories of individuals. However, it proceeds from the fact that these differences are not the main ones, the state must provide decent conditions, the realization of the most important individual vital needs, a respectful attitude towards any person as an individual, guarantee the protection of his life, health, honor and dignity.
The Constitution of the Russian Federation stipulates that justice is carried out only by the court. Judicial power is exercised through constitutional, civil, administrative and criminal proceedings (Article 118 of the Constitution of the Russian Federation).
The Constitution of the Russian Federation enshrined the main powers of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation (Articles 125, 126, 127 of the Constitution of the Russian Federation).
The Prosecutor's Office of the Russian Federation constitutes a single centralized system with the subordination of lower prosecutors to higher ones and to the Prosecutor General of the Russian Federation.
Local self-government plays an important role in the socio-economic development of the country. Therefore, the recognition of local self-government as an institution of a democratic society is reflected in the Constitution of the Russian Federation (Articles 130 - 133 of the Constitution of the Russian Federation).
1.2.4 Federal assessment standard
In accordance with Article 20 of the Federal Law of July 29, 1998 No. 135-FZ "On Valuation Activities in the Russian Federation", the Federal Valuation Standard "Determining the Cadastral Value (FSO No. 4)" was approved.
When determining the cadastral value of real estate objects, the appraiser must be guided by additional requirements and (or) procedures for the assessment established by this Federal Valuation Standard in relation to the requirements and (or) procedures established by the Federal Valuation Standards.
The cadastral value is understood as the market value of a real estate object established during the state cadastral valuation, determined by mass valuation methods, or, if it is impossible to determine the market value by mass valuation methods, the market value determined individually for a particular property in accordance with the legislation on appraisal activities.
The cadastral value is determined both for real estate objects that are present on the open market, and for real estate objects, the market of which is limited or absent.
When determining the cadastral value, the objects of valuation are real estate objects, information about which is contained in the state real estate cadastre on the date of the valuation.
For the purposes of this Federal Valuation Standard, mass real estate valuation is understood as the process of determining the value when grouping appraisal objects that have similar characteristics, within which mathematical and other cost modeling methods are used based on valuation approaches.
Determining the cadastral value using mass valuation methods includes the following steps:
conclusion of a contract for a cadastral valuation, including a task for valuation with a list of real estate objects subject to valuation; collection and analysis of information on the market of appraisal objects and justification of the choice of the type of model for assessing the cadastral value; determination of pricing factors of objects of assessment; collection of information about the values of the pricing factors of the objects of assessment; grouping of objects of assessment; collection of market information; building an assessment model; analysis of the quality of the assessment model; calculation of cadastral value; drawing up a report on the determination of the cadastral value of objects of assessment.
General requirements for determining the cadastral value:
· The cadastral value of appraisal objects is determined as of the date of formation of the list of real estate objects for the purposes of state cadastral valuation.
· The choice of approaches, methods and models for determining the cadastral value is carried out by the appraiser and must be justified. Determination of the cadastral value of appraisal objects is carried out using computer modeling (models) and (or) without it.
When applying methods of mass appraisal, the types of rights and restrictions (encumbrances) on the appraisal objects are not taken into account, with the exception of easements established by law or other regulatory legal act of the Russian Federation, the regulatory legal act of the constituent entity of the Russian Federation, the regulatory legal act of the local government (in the absence of from the evaluator of such information).
Collection of information about the values of pricing factors and market information:
· To build a valuation model, the appraiser collects sufficient and reliable market information about real estate. When building a valuation model, the appraiser uses price information that corresponds to the prevailing level of market prices.
· In case of insufficient market information to build a valuation model, an assessment of the market value is carried out, determined individually for a particular property.
· Collection of information about the values of pricing factors that determine the value of objects of appraisal is carried out by the appraiser.
· When determining the cadastral value, the appraiser uses the data included in the data fund of the state cadastral valuation, as well as the state real estate cadastre, data fund of land management documentation, data funds and databases available to organizations and institutions of the constituent entity of the Russian Federation and municipalities. It is allowed to use information from other sources containing information of evidentiary value.
· For an undeveloped land plot, in the absence of an established type of permitted use, the type of permitted use is accepted that provides such a land plot with the maximum market value, taking into account territorial planning and urban zoning. For a built-up land plot, in the absence of an established type of permitted use, the type of permitted use is accepted based on the purpose of real estate objects (buildings, structures) located within the boundaries of this land plot.
Grouping Valuation Objects
When determining the cadastral value using mass valuation methods, all valuation objects contained in the list for the purposes of the state cadastral valuation are divided into groups of valuation objects based on the analysis of information about the market for valuation objects, the rationale for the cadastral value assessment model, the composition of pricing factors and information about the values pricing factors of appraisal objects for each studied type of appraisal objects. The set of pricing factors should include only those factors that have a significant impact on the value of the appraised objects and can be reliably determined and objectively measured.
To carry out the grouping, the choice of indicators, values or range of values of these indicators is justified in order to classify the objects of assessment into the appropriate groups.
Real estate objects, the construction of which has not been completed, cannot be classified in the same group as real estate objects, the construction of which has been completed.
For each group of objects of appraisal, the appraiser must select an appraisal model that allows, based on information about pricing factors, to calculate the cadastral value of any object of appraisal included in this group.
Building Valuation Models
To build a valuation model, the methodology of any of the valuation approaches can be used: costly, comparative and profitable. The choice of approach or a justified refusal to use it is carried out by the appraiser, based on the specifics of the type of permitted use or purpose, as well as the sufficiency and reliability of the available market information.
The choice of an assessment model consists of the following steps:
choice of the structure of valuation models (forms of connection between cadastral value and pricing factors);
selection of the final form of the valuation model, including on the basis of an analysis of the reliability of the information used and the accuracy of the valuation models.
If there is sufficient and reliable information about the prices of transactions and proposals for the sale and purchase of appraised objects, the calculation of the cadastral value of the appraised object is carried out mainly on the basis of a comparative approach.
The procedure for calculating the cadastral value of appraisal objects
When applying methods of mass appraisal, the cadastral value of the appraisal object is determined by substituting the values of pricing factors corresponding to this appraisal object into the appraisal model chosen by the appraiser.
If the appraiser has used more than one valuation approach, the results of applying the approaches must be agreed in order to determine the final value of the object of appraisal.
In the event of a significant discrepancy between the results of calculating the cadastral value of the object of appraisal obtained using different approaches, the appraiser must analyze the causes of the discrepancy.
The reconciliation method chosen by the evaluator, as well as all judgments, assumptions and information used by the evaluator when reconciling the results, must be justified. If a weighting procedure is used for harmonization, the evaluator must justify the choice of weights used.
Based on the results of determining the cadastral value of appraisal objects, a report on determining the cadastral value is drawn up.
The report on the determination of the cadastral value must be drawn up no later than seven months from the date of conclusion of the contract for the cadastral valuation.
1.3 Methodological basis for determining the cadastral value of land in settlements
In accordance with the Order of the Ministry of Economic Development of the Russian Federation of February 15, 2007 N 39 (as amended on January 11, 2011) "On the approval of the Guidelines for the state cadastral valuation of land in settlements", a calculation of the cadastral value of land was built.
Guidelines for the state cadastral valuation of land in settlements have been developed in accordance with paragraph 11 of the Rules for conducting state cadastral valuation of land, approved by a decree of the Government of the Russian Federation.
1. Land plots intended for the placement of multi-storey residential buildings.
2. Land plots intended for placement of houses of individual residential development.
3. Land plots intended for the placement of garages and parking lots.
4. Land plots that are part of country, horticultural and horticultural associations.
5. Land plots intended for placement of objects of trade, public catering and consumer services.
6. Land plots intended for accommodation of hotels.
7. Land plots intended for placement of administrative and office buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.
8. Land plots intended for placement of recreational and health-improving facilities.
9. Land plots intended for the placement of industrial and administrative buildings, buildings, industrial facilities, utilities, logistics, food supply, marketing and procurement.
10. Land plots intended for the placement of power plants, facilities and facilities serving them.
11. Land plots intended for the placement of ports, water, railway stations, road stations, airports, airfields, air terminals.
12. Land plots occupied by water bodies in circulation.
13. Land plots intended for the development of minerals, the placement of railways, roads, artificially created inland waterways, berths, wharves, right of way of railways and highways, waterways, pipelines, cable, radio relay and air communication lines and radio communication lines , overhead power lines of structural elements and structures, facilities necessary for the operation, maintenance, construction, reconstruction, repair, development of ground and underground buildings, structures, structures, transport, energy and communication devices; placement of ground structures and infrastructure of satellite communications, objects of space activity, military facilities.
14. Land plots occupied by specially protected territories and objects, including urban forests, squares, parks, city gardens.
15. Land plots intended for agricultural use.
16. Land plots of streets, avenues, squares, highways, alleys, boulevards, outposts, lanes, driveways, dead ends; land 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 collectors, embankments.
17. Land plots intended for placement of administrative buildings, objects of education, science, health care and social security, physical culture and sports, culture, art, religion.
The cadastral value of land plots as part of the lands of settlements is determined as of January 1 of the year of work on the state cadastral valuation of lands of settlements within the boundaries of a constituent entity of the Russian Federation.
The determination of the cadastral value of land plots as part of the lands of settlements is carried out in the following order:
1. Formation of the List of land plots as part of the lands of settlements.
2. Calculation of the cadastral value of land plots as part of the land of settlements.
Orderdefinitionscadastralcostlandplotsincompositionlandsinhabitedpoints
· Formation of the List of land plots as part of the land of settlements.
· The list of land plots as part of the lands of settlements is formed by the territorial department of the federal executive body, which performs the functions of providing services in the field of state cadastral valuation of land, for the constituent entity of the Russian Federation as of January 1 of the year of work.
· This list should contain information about all land plots located in the assessed territory; the absence of accounting characteristics for land plots included in the list, and the presence of conflicting data, is not allowed.
· Calculation of the cadastral value of land plots as part of the types of permitted use of land specified in subparagraphs.
Calculation of the cadastral value of land plots as part of the types of permitted land use
The composition of cost factors is determined for each type of permitted use of land plots as part of the lands of settlements based on an approximate list of cost factors and analysis of information on the real estate market of a constituent entity of the Russian Federation.
Information can be collected from the following sources:
state land cadastre;
state fund of data obtained as a result of land management;
data funds and databases at the disposal of organizations and institutions of the subject of the Russian Federation and municipalities.
The basis for calculating the cadastral value of land plots is the specific indicators of the cadastral value of land (hereinafter referred to as UPKSZ).
UPKSZ - cadastral value of 1 m 2 of the object of the State cadastral valuation of land.
For each group, the UPKSZ are different.
The cadastral value of land is calculated by the formula:
KS \u003d UPKSZ * S,
The amount of land tax is determined based on:
tax base - the cadastral value of the land plot (established as a result of the state cadastral valuation of land);
land tax rates (established by regulatory legal acts of representative bodies of local self-government)
land tax benefits (established by the legislation of the Russian Federation; regulatory legal acts of representative bodies of local self-government).
In this work, the land tax (TL) is calculated by formula (2) (excluding benefits):
ZN \u003d KS * Tax rate
2. A practical example of determining the cadastral value of a land plot for tax purposes
2.1 General characteristics of the object of assessment
In this course work, to calculate the cadastral value of land, a land plot is used that is intended to accommodate houses of individual residential development.
This site is located on the territory of the city of Biysk.
The address and location of the object can be seen from the following map (Tsesovskaya street, 64).
The characteristics of the object are given in the public cadastral map, which is shown below.
Characteristicsobject:
Cadastralroom22 : 65 : 016402 : 26
Private two-storey house
previously accounted for |
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Altai region, Biysk, st. Tsesovskaya, house 64 |
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Fixed area: |
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Cadastral value: |
475 124.32 rub. |
|
Type of ownership: |
No data |
|
Registration date: |
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Cadastral engineer: |
No data |
|
Settlement lands (land of settlements) |
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Permitted use |
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By classifier (code): |
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By classifier (description): |
For residential buildings |
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According to the document: |
For the operation of a residential building (land under houses of individual residential development) |
2.2 Determination of the cadastral value of a land plot
Determined by the formula:
KS = UPKSZ * S
Where KS - the assessed land plot, rub.,
UPKSZ - a specific indicator of the cadastral value of land, rub / m 2, S - land area, m 2.
UPKSZ was taken from the Decree of the Administration of the Altai Territory dated December 28, 2009 No. 546.
In this course work, UPKSZ amounted to 145.25 rubles / m 2
The area of the land plot is 904 m 2 .
S=904 m2
KS \u003d 145.25 * 904
KS \u003d 131 306 rubles.
Thus, the cadastral value was 131 306 rub.
2.3 Calculation of land tax
Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:
0.3% for land plots:
· classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;
occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;
Purchased (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming;
· limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation);
1.5% for other land plots.
It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land (clause 2 of article 394 of the Tax Code of the Russian Federation).
Thus, the tax rate on a land plot intended for placement of individual residential buildings is 0.3%.
The land tax is determined by the formula:
ZN \u003d KS * Tax rate
ZN \u003d 131 306 * 0.3 / 100
ZN = 393.92 rubles.
So the land tax was 393,92 ruble.
Conclusion
In this course work, we calculated the cadastral value of the land and land tax.
The calculation object was chosen from the Public Cadastral Map.
Land plot intended for placement of houses of individual residential development.
The cost of land with a total area of 904 m 2, depending on the Specific indicator of the cadastral value, amounted to 131,306 rubles. Where The specific indicator was taken from the Decree of the Administration of the Altai Territory No. 546 of December 28, 2009 and amounted to 145.25 rubles / m 2.
The calculation of the value of the land allowed us to determine the tax on our land. The land plot tax, depending on the tax rate of 0.3%, amounted to 393.92 rubles.
Thus, it can be concluded that the cadastral value of land is calculated on the basis of a specific indicator of the price of land - a calculated value per unit area. The results of the official cadastral valuation of land plots are entered and registered in the State Land Cadastre.
Bibliography
1. Guidelines for the state cadastral valuation of lands of settlements [Electronic resource]: order of the Ministry of Economic Development of the Russian Federation of 15.02.2007. No. 39. - Access mode: http://www.consultant.ru.
2. 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. Federal Law of July 24, 2007 N 221 "On the State Cadastre of Real Estate"
9. Federal valuation standard "Determination of cadastral value (FSO No. 4)"
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