The relevance of the current version of the questionnaire was confirmed by two sources familiar with the preparation of the document. The representative of the Ministry, which is responsible for the training, Yelena Lashkina said that the discussion of the working and inconsistent versions prematurely. The project will still be subject to change, draws the attention of one of the participants in the preparation of the document.
The introduction of the uniform methodology contained in the new act on cadastral valuation of real estate, which was adopted by the Duma in June and signed by President Vladimir Putin on July 3. According to the law, the right to assess property for taxation, will receive only the state appraisers. The differences in the estimates of the same objects was the reason for the criticism of private companies and the government’s decision to transfer to the cadastral valuation of state explained earlier, the deputies of the state Duma.
Pricing factors for cadastral valuation of each object the authors of the method are divided into three types: those that characterize the macroeconomic environment of the evaluated properties, the situation on the real estate market, as well as the object itself and the objects-analogues.
Gasienicowa will be obliged to review the level of the real estate market, dynamics of prices on the fact of transactions, supply and demand, the activity of the main market participants, the policy of regional and local authorities in land management. In its review, kosienski will have to submit a cost analysis for the creation of real estate objects, as well as features of lending to the real estate market. Information about the state of the market, appraisers will be able to obtain from the databases of Rosreestr, media and real estate agencies. The question of how the state evaluators will access the data agencies have not yet been solved, draws the attention of one of the interlocutors .
To make the analysis more precisely, the state evaluators will have to collect information “not directly related to the objects of evaluation, but the impact on their costs”, says the project methodology. Information about the macroeconomic environment of the evaluated objects, the authors include information describing socio-economic condition of the country in General and region-specific: we are talking about GDP growth, wages and real incomes, inflation, index of industrial production on the date of the cadastral valuation of real estate.
In the process of cadastral evaluation of public evaluators will have to divide the settlements into price zones — part of the territory with similar indicators average market prices for the model properties to the project. The difference in secondary market prices between the model objects in the different price zones should be not less than 10%.
Evaluators will have to determine the degree of wear of each object, this in turn will affect land valuation. Excellent and good would be to admit the condition of the property, rented or repaired during the five years prior to the inventory valuation (if the object was not a force majeure cases). Normally operated buildings older than five years be credited with 40% wear, those that need major repairs — 60-70%, dilapidated — more than 60-70%. Kosienski will not be able to recognize the buildings are dilapidated or unsafe: include buildings in these categories will be possible only if they are already included in the list of objects of dilapidated Fund, which is made by the authorities to the project.
Estimation of objects is performed not less than once in five years and not more often than once in three years. In Moscow, St. Petersburg and Sevastopol reports should be prepared once in two years.
To avoid disputes
A gradual transition to the calculation of property taxes based on the cadastral value of real estate began in Russia in 2014 and be completed in 2020. In 2016 in 28 Russian regions, including Moscow, the tax under the new system for the first time will have to pay the individuals. Before individuals pay tax on the inventory value of the property, which included only the cost of materials and construction operations adjusted for depreciation of the building, and legal entities — from book value, which is comparable to the inventory.
Previously conducted a study which showed that during the transition to the system of calculating tax on the cadastral value, the amount of property tax for 40% of entrepreneurs increased 2-6 times, and a fifth (21%) business tax increased 6-10 times in the sample were 3.3 thousand of buildings, structures and premises in Moscow).
So far cadastral valuation of real estate held by private appraisal companies in the competition were selected by the regional authorities. The current system of cadastral valuation had a lot of complaints as property owners, many of whom believed some of their cadastral value of their property is overvalued, and the authorities. According to the chamber, in 2015 the number of appeals to the Commission on consideration of disputes on results of definition of cadastral cost has increased in two times — up to 31,3 thousand applications for 64 thousand objects of real estate. As a result of the revision of the cadastral value according to the decision of commissions and courts, the tax base in the regions for 2014-2015 has decreased by 4 trillion rubles.
The courts and the Commission was satisfied up to 70% of complaints by owners on the results of the cadastral valuation, reported last fall, the Duma property Committee in a letter to the Chairman of the state Duma Sergei Naryshkin. Due to numerous complaints about the existing system, the President Vladimir Putin in February 2016, has instructed the government to streamline the procedure of paying the citizens for the land tax. Against the introduction of state monopoly on cadastral valuation was made by many businesses: according to them, the monopoly would not contribute to the solution of problems with the assessment, but only exacerbate them.