Find out the date of determination of the cadastral value. On entering information about the cadastral value into the State Tax Code

Explanations on the determination of cadastral value are published on the ministry’s website. Experts told us how to challenge the cadastral value...

How is the right to valuation activity confirmed and on what date is the cadastral value established when conducting a state cadastral valuation. The issue related to determining the land tax base and a number of other situations are considered.

The Ministry of Economic Development answered 12 questions about determining the cadastral value. Explanations from the Department of Innovative Development are published on the ministry’s website.

Explanations of the Department of Innovative Development and Corporate Governance of the Ministry of Economic Development of Russia on the issues of determining cadastral value

Please note that the Department of Innovative Development and Corporate Governance of the Ministry of Economic Development of Russia (hereinafter referred to as the Department) does not have the authority to provide official explanations of regulatory legal acts. The Department has the right only to express its point of view on the application of regulatory legal acts, which is not binding on the law enforcer.

Do the provisions of the Federal Law of July 22, 2010 No. 167-FZ “On Amendments to the Federal Law “On Valuation Activities in Russian Federation"and certain legislative acts of the Russian Federation" (hereinafter referred to as Federal Law No. 167-FZ) for the state cadastral valuation of land, the results of which were approved before the expiration of sixty days from the date of official publication of Federal Law No. 167-FZ?

According to Article 5 of Federal Law No. 167-FZ, the provisions of this Federal Law do not apply to the state cadastral valuation of lands, contracts for which were concluded before the expiration of sixty days after the day of its official publication and the work for which was not completed within the specified period.

It should be noted that the provisions of Federal Law No. 167-FZ do not provide for the application of the norms of this Federal Law to the state cadastral valuation of land, the work on which was completed before the expiration of sixty days from the date of its official publication.

Based on the above, in the opinion of the Department, the norms reflected in Federal Law No. 167-FZ do not apply to the state cadastral valuation of land, the results of which were approved before the expiration of sixty days from the date of official publication of Federal Law No. 167-FZ.

How is it possible to challenge the cadastral value obtained under valuation contracts concluded before the entry into force of the Federal Law of July 22, 2010 No. 167-FZ “On Amendments to the Federal Law “On Valuation Activities in the Russian Federation” and certain legislative acts Russian Federation" (hereinafter referred to as Federal Law No. 167-FZ), as well as the cadastral value obtained using such results, taking into account the provisions of Part 3 of Article 66 of the Land Code.

Paragraph “b” of Part 2 of Article 3 of Federal Law No. 167-FZ introduced an amendment to Part 3 of Article 66 of the Land Code of the Russian Federation (hereinafter referred to as the Land Code), according to which, in cases of determining the market value of a land plot, the cadastral value of this land plot is set equal to its market value cost.

Part 1 of Article 5 of Federal Law No. 167-FZ establishes that the provisions of Federal Law No. 167-FZ do not apply to the state cadastral valuation of lands, contracts for the implementation of which were concluded before the expiration of sixty days after the day of official publication of the said federal law and the work for the implementation of which were not completed within the specified period.

Article 1 of Federal Law No. 167-FZ introduced the concept of state cadastral valuation, which 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 to determine the cadastral value and conclusion of an agreement with him to conduct the assessment;

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

Examination of the report on determining the cadastral value;

Approval of the results of determining the cadastral value;

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

Taking into account the above provisions, the establishment of a cadastral value in the amount of the market value, determined individually, as part of the consideration of disputes about the results of determining the cadastral value, in the opinion of the Department, is not, according to Article 1 of the said federal law, an action that is part of the procedures implemented within the framework of the state cadastral assessments.

In addition, it should be noted that the previously valid version of paragraph 10 of the Federal Valuation Standard “Purpose of Valuation and Types of Value (FSO No. 2)”, approved by Order of the Ministry of Economic Development of Russia dated July 20, 2007 No. 255 (hereinafter referred to as FSO No. 2), established , that when determining the cadastral value of the valuation object, the market value established and approved in accordance with the legislation governing cadastral valuation is determined by mass valuation methods. In accordance with the present and previously valid edition of paragraph 1 of Article 66 of the Land Code, the market value of a land plot is established in accordance with Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”.

Moreover, in accordance with paragraph 2 of FSO No. 2, the specified federal valuation standard is mandatory for use when carrying out valuation activities from the moment it comes into force.

Thus, in the opinion of the Department, both before the entry into force of Federal Law No. 167-FZ, and after the cadastral value was identified with the market value, and the new edition of Part 3 of Article 66 of the Land Code only clarified the norms of its previously valid edition, in which there was no procedure calculating the percentage ratio of the cadastral and market values ​​of the same land plot, and the possibility of establishing the cadastral value, determined using mass valuation methods, in the amount of the market value determined individually is fixed.

It should be noted that the possibility of challenging the results of determining the cadastral value obtained under contracts for assessment concluded before the expiration of sixty days from the date of official publication of Federal Law No. 167-FZ, as well as the value obtained using such results, including on the basis of the report on the assessment of the market value of a property as of the date on which the cadastral value of such a property was determined, is aimed at clarifying the cadastral value obtained by mass valuation methods by establishing it in the amount of the market value, calculated individually, including due to the fact that In practice, when determining the cadastral value during the mass valuation of land, the specific characteristics of the land plot may not be taken into account.

Taking into account the above in the framework of resolving legal disputes regarding the results of state cadastral valuation obtained under contracts for valuation concluded before the entry into force of Federal Law No. 167-FZ, in the opinion of the Department, it is advisable to take into account the market value determined in relation to the disputed land plots individually in the assessment report prepared by the appraiser (appraisers) in accordance with the legislation of the Russian Federation on appraisal activities, as of the date as of which the cadastral value of such land plots was established.

Additionally, we note that in its resolution of June 28, 2011 No. 913/11, the Supreme Arbitration Court of the Russian Federation indicated that “clause 3 of Article 66 of the Land Code, both in the previous and in the current version, allows not only the determination of the cadastral value in the manner provided for by regulatory legal acts, but also the establishment of the market value of a land plot, as well as the possibility of determining the cadastral value of a land plot based on its market value" and that "according to the rules of paragraph 3 of Article 66 of the Land Code, the establishment by a court of the market value of a land plot should be the basis for an obligation cadastral registration authority to enter such value as a new cadastral value into the state real estate cadastre from the moment the judicial act comes into force.”

On what date is the cadastral value of a land plot subject to determination when carrying out state cadastral registration of a change in the type of permitted use of such a land plot?

In accordance with paragraph 13 of the Rules for conducting state cadastral valuation, approved by Decree of the Government of the Russian Federation of April 8, 2000 No. 316 (hereinafter referred to as the Rules), when conducting state cadastral registration of newly formed land plots, as well as current changes associated with changes in the category of land , type of permitted use or clarification of the area of ​​land plots, the determination of their cadastral value is carried out on the basis of the results of the state cadastral valuation of land.

Thus, based on the provisions of this paragraph of the Rules, the determination of the cadastral value of a land plot in the event of a change in its type of permitted use, in the opinion of the Department, is carried out directly during the state cadastral registration of a change in the type of permitted use.

The above, in the opinion of the Department, correlates with the principles of maintaining the state real estate cadastre enshrined in Article 4 of the Federal Law of July 24, 2007 No. 221-FZ “On the State Real Estate Cadastre” in terms of the continuity of updating the information contained therein.

Determining the cadastral value of a land plot when changing the type of its permitted use and drawing up the corresponding act on a date different from the date of cadastral registration of changes in the type of permitted use, in the opinion of the Department, does not comply with the provisions of paragraph 13 of the Rules.

In turn, paragraph 56 of the Procedure for maintaining the state real estate cadastre, which came into force on April 20, 2011, approved by order of the Ministry of Economic Development of Russia dated February 4, 2010 No. 42, determines that the date of change in cadastral information about a real estate property, with the exception of cadastral information about the land being converted plot when allocating a land plot from it on account of a share in the right of common shared ownership of it, is the date of adoption of the corresponding decision by the authorized official of the cadastral registration body.

Is it possible to recalculate the cadastral value of a land plot in accordance with the provisions of the Methodological Instructions for the state cadastral valuation of lands in settlements, approved by Order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39 (hereinafter referred to as the Methodological Instructions) if the land plot, according to the current version of the Methodological Instructions, should be classified as into the group of types of permitted use of land plots provided for in paragraph 1.2.17 of the Methodological Instructions, while during the last round of work on the state cadastral valuation of land in settlements, carried out in accordance with the previously valid version of the Methodological Instructions, the specified land plot is classified as a group of types of permitted use land plots provided for in paragraph 1.2.7 of the Guidelines?

Methodological instructions are used for the purpose of carrying out work on mass assessment of land in populated areas.

Clause 1.2.7 of the previous version of the Methodological Instructions provided for the identification of a group of types of permitted use of land plots intended for the placement of administrative and office buildings, educational, scientific, healthcare and social welfare facilities, physical culture and sports, culture, art, religion.

Order of the Ministry of Economic Development of Russia dated January 11, 2011 No. 3 “On amendments to the order of the Ministry of Economic Development of Russia dated February 15, 2007 No. 39 “On approval of Methodological Guidelines for the state cadastral valuation of lands in settlements” (hereinafter referred to as Order No. 3) amended provisions of the Methodological Instructions, including the allocation of land plots intended for the placement of administrative buildings, educational, scientific, health and social welfare, physical culture and sports, culture, art, religion facilities into a separate group of types of permitted use (clause 1.2.17).

In accordance with paragraph 1 of Article 4 of the Civil Code of the Russian Federation, acts of civil legislation do not have retroactive force and are applied to relations that arose after their entry into force. The law applies to relations that arose before its entry into force only in cases where this is expressly provided for by law.

By analogy, the norms reflected in Order No. 3 do not apply to the results of determining the cadastral value of land plots obtained in accordance with the Methodological Instructions in the previous edition.

Thus, in the opinion of the Department, it is not possible to initiate a recalculation of the cadastral value in this case.

How is the right to carry out appraisal activities confirmed in the Russian Federation?

In accordance with Article 3 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Federal Law No. 135-FZ), valuation activities are understood as professional activities of subjects of valuation activities aimed at establishing objects for assessing market, cadastral or other value.

Article 4 of Federal Law No. 135-FZ determines that subjects of appraisal activities are individuals who are members of one of the self-regulatory organizations of appraisers and who have insured their liability in accordance with the requirements of Federal Law No. 135-FZ (hereinafter referred to as appraisers).

The appraiser can carry out appraisal activities independently, while engaged in private practice, as well as on the basis of an employment contract between the appraiser and a legal entity that meets the conditions established by Article 15.1 of Federal Law No. 135-FZ.

According to Article 24 of Federal Law No. 135-FZ, a person admitted to a self-regulatory organization of appraisers is issued a document on membership in the self-regulatory organization of appraisers.

By virtue of Article 22.3 of Federal Law No. 135-FZ, a self-regulatory organization is obliged to post on its official website on the Internet, including information about each of its members (last name, first name, patronymic; information intended to establish contact; work experience, experience in appraisal activities; information about the facts of use disciplinary sanctions if available).

Thus, the right to carry out appraisal activities can be confirmed by a document on membership in a self-regulatory organization of appraisers, issued by such an organization, and the presence of a liability insurance agreement.

According to data published on the official website of Rosreestr on the Internet information and telecommunications network, as of July 21, 2011, the unified state register of self-regulatory organizations of appraisers contains information about 11 such organizations:

Non-profit partnership “Community of appraisers “SMAO” (www.smao.ru);

Non-profit partnership “Self-regulatory organization of the Association of Russian Masters of Evaluation” (www.sroarmo.ru);

All-Russian public organization " Russian society appraisers" (www.sroroo.ru);

Non-profit partnership Self-regulatory organization "Siberia" (www.soosibir.ru);

Non-profit partnership “Interregional Union of Appraisers” (www.mso.org.ru);

Non-profit partnership “Self-regulatory organization “National College of Appraisers” (www.nprko.ru);

Interregional self-regulatory non-profit organization – Non-profit partnership “Society of Professional Experts and Appraisers” (www.opeo.ru);

Non-profit partnership Self-regulatory organization of appraisers “Community of Appraisal Professionals” (www.cpa-russia.org);

Non-profit partnership to assist cadastral valuation specialists “Cadastral Assessment” (www.kadastr-ocenkanp.ru);

Non-profit partnership “Self-regulatory organization of appraisers “Expert Council” (www.srosovet.ru);

Non-profit partnership “Business Union of Appraisers” (www.dssro.ru).

Has the Ministry of Economic Development of Russia approved “correction modulators” applied to the current cadastral valuation, as stated in the text of the explanatory note to the draft federal law No. 549082-5 “On amendments to Articles 391, 395 of Chapter 31 “Land Tax” of Part Two of the Russian Tax Code Federation”, introduced by deputies of the State Duma of the Federal Assembly of the Russian Federation N.V. Burykina, G.V. Kulikom, N.D. Kovalev, V.S. Timchenko, S.V. Khorkina, N.S. Maksimova, N.V. Pugacheva (hereinafter referred to as the bill)?

The legislation of the Russian Federation does not provide for a change in the cadastral value approved in the prescribed manner, with the exception of conducting a state cadastral valuation, determining the cadastral value when clarifying the area, changing the type of permitted use of a land plot or transferring a land plot from one category of land to another, as well as as a result of consideration disputes about the results of determining the cadastral value.

Thus, the “correction modulators” specified in the explanatory note to the bill have not been approved by acts of the Ministry of Economic Development of Russia and are not planned to be approved.

How should the results of determining the cadastral value obtained through an individual assessment be presented in the report on determining the cadastral value?

In accordance with paragraph 3 of the Federal Valuation Standard “Determination of Cadastral Value (FSO No. 4)”, approved by Order of the Ministry of Economic Development of Russia dated October 22, 2010 No. 508, cadastral value is understood as the market value of a real estate property established in the process of state cadastral valuation, determined by mass methods valuation, or, if it is impossible to determine the market value using mass valuation methods, the market value determined individually for a specific property in accordance with the legislation on valuation activities.

In accordance with Article 24.15 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”, by Order of the Ministry of Economic Development of Russia dated July 29, 2011 No. 382, ​​the requirements for the report on determining the cadastral value (hereinafter referred to as the Requirements) were approved.

Subclause “g” of paragraph 4 of the Requirements determines that the results of calculating the cadastral value of valuation objects by establishing the market value of valuation objects, determined individually for specific valuation objects, if it is impossible to determine it using mass valuation methods, are indicated in the calculation part of the report on determining the cadastral value.

According to paragraph 6 of the Requirements, reports on determining the market value of valuation objects, determined individually for specific valuation objects, are contained in the appendix to the report on determining the cadastral value.

Thus, when determining the market value assessment individually for specific objects, in the opinion of the Department, a separate corresponding report is drawn up, which is an appendix to the report on determining the cadastral value.

What is the procedure for conducting an examination of a report on determining the cadastral value, including if such a report presents the results of determining the market value determined individually, and if the appraisers who compiled such a report are members of different self-regulatory organizations of appraisers?

In accordance with Article 24.16 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Federal Law No. 135-FZ), within thirty days from the date of drawing up the report on determining the cadastral value, the contractor determining the cadastral value is obliged to ensure that this report is examined, including by a repeated, self-regulatory organization of appraisers, the members of which are the appraisers who carried out the determination of the cadastral value.

Article 17.1 of Federal Law No. 135-FZ establishes that if the examination of a report is mandatory and the report is compiled by appraisers who are members of various self-regulatory organizations of appraisers, the examination of the said report is carried out in all self-regulatory organizations of appraisers, the members of which are the appraisers who compiled the said report.

In accordance with this article, the examination of a report means the actions of an expert or experts of a self-regulatory organization of appraisers in order to verify a report signed by an appraiser or appraisers who are members of this self-regulatory organization.

Thus, in the opinion of the Department, when conducting an examination of the report on determining the cadastral value, including the report on determining the market value, which is an appendix to the report on determining the cadastral value, the membership of appraisers in self-regulatory organizations of appraisers that signed the relevant reports should be taken into account.

If the appraisers who compiled the report on determining the cadastral value and the report on determining the market value, which is an appendix to the said report, are members of different self-regulatory organizations of appraisers, by virtue of Article 17.1 and 11 of Federal Law No. 135-FZ, in the opinion of the Department, the examination each of these reports is carried out in the self-regulatory organization whose member signed the corresponding report on determining the cadastral value or the accompanying report on assessing the market value.

Is it possible to recognize a legal entity, taking into account Article 3 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Federal Law No. 135-FZ), meeting the requirements of Article 24.14 of Federal Law No. 135 -FZ, if the performer of work to determine the cadastral value is a legal entity that meets the requirements of Article 15.1 of Federal Law No. 135-FZ and has entered into a liability insurance agreement for an insured amount of at least thirty million rubles for obligations, in which non-contradictory items are indicated as the object of insurance the legislation of the Russian Federation, the property interests of such a legal entity associated with the risk of liability for obligations arising from causing losses to third parties when carrying out appraisal activities by an appraiser who is a member of one of the self-regulatory organizations of appraisers and carries out appraisal activities on the basis of an employment contract with such a legal entity?

Article 24.14 of Federal Law No. 135-FZ establishes that the performer of work to determine the cadastral value is obliged to enter into an insurance contract for liability for damage resulting from activities to determine the cadastral value (hereinafter referred to as the insurance contract) for an insured amount of at least thirty million rubles .

This article also determines that an insurance contract for liability for damage caused as a result of activities to determine the cadastral value must be concluded before signing the contract for the assessment.

In accordance with Article 3 of Federal Law No. 135-FZ, cadastral value is understood as the value established as a result of a state cadastral valuation or consideration of disputes about the results of determining the cadastral value in court or a commission for the consideration of disputes about the results of determining the cadastral value.

According to the Federal Valuation Standard “Determination of Cadastral Value (FSO No. 4)”, approved by Order of the Ministry of Economic Development of Russia dated October 22, 2010 No. 508, cadastral value is understood as the market value of a property established in the process of state cadastral valuation.

Based on the foregoing, in the opinion of the Department, one of the main features of the cadastral value determined by the appraiser is its establishment within the framework of the state cadastral valuation, and therefore, not any market value can be cadastral and the implementation of valuation activities outside the framework of the state cadastral valuation is not is an activity for determining cadastral value.

According to paragraph 1 of Article 10 of the Law of the Russian Federation of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”, the insurance amount is the amount of money that is established by federal law and (or) determined by the insurance contract and on the basis of which the amount is established insurance premium (insurance contributions) and the amount of insurance payment upon the occurrence of an insured event.

Thus, in the opinion of the Department, a legal entity that has entered into a liability insurance agreement, in which the property interests of the legal entity associated with the risk of liability for obligations arising from causing losses to third parties during the implementation of appraisal activities are indicated as the object of insurance, may be recognized as meeting the requirements Article 24.14 of Federal Law No. 135-FZ, when such an agreement specifies an insurance amount of no less than 30 million rubles for damage resulting from the implementation of activities to determine the cadastral value, while the specified agreement may also insure damage resulting from the implementation of activities determination of other types of costs indicating a separate insured amount.

On what date is the cadastral value established when conducting a state cadastral valuation in accordance with the current legislation of the Russian Federation?

In accordance with Article 24.15 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Federal Law No. 135-FZ), the cadastral value is determined by appraisers in accordance with the requirements of Federal Law No. 135-FZ , acts of the authorized federal body that carries out the functions of legal regulation of valuation activities, standards and rules of valuation activities governing the determination of cadastral value.

In accordance with paragraph 5 of the Federal Assessment Standard “General concepts of assessment, approaches to assessment and requirements for assessment (FSO No. 1)”, approved by Order of the Ministry of Economic Development of Russia dated July 20, 2007 No. 256, the date of assessment (date of assessment, date of determination value) is the date as of which the value of the valuation object is determined.

In accordance with paragraph 8 of the Federal Valuation Standard “Determination of Cadastral Value (FSO No. 4)”, approved by Order of the Ministry of Economic Development of Russia dated October 22, 2010 No. 508, the cadastral value of valuation objects is determined as of the date of formation of the list of real estate objects for the purposes of state cadastral valuation.

Is it possible to determine (establish) the cadastral value of a land plot classified as land of specially protected territories and objects, with an established type of permitted use “for the placement of multi-storey residential buildings”? If the determination (establishment) of the cadastral value in this case is not possible, then how is the tax base for land tax determined?

According to paragraph 2 of Article 94 of the Land Code of the Russian Federation (hereinafter referred to as the Land Code), lands of specially protected areas include lands of medical and recreational areas and resorts, environmental purposes, recreational purposes, historical and cultural purposes, and other especially valuable lands.

For the purpose of determining the cadastral value of a land plot as part of the lands of specially protected territories and objects with an established type of permitted use “for the placement of multi-storey residential buildings” in accordance with the provisions of the Methodological Guidelines for determining the cadastral value of newly formed land plots and existing land plots in cases of change of category lands, the type of permitted use or clarification of the area of ​​the land plot, approved by order of the Ministry of Economic Development of Russia dated August 12, 2006 No. 222, it seems appropriate to bring the above type of permitted use of the land plot into compliance with the legislation of the Russian Federation.

Part 3 of Article 37 of the Town Planning Code of the Russian Federation determines that a change in one type of permitted use of land plots and facilities capital construction for another type of such use is carried out in accordance with urban planning regulations, subject to compliance with the requirements of technical regulations.

At the same time, in accordance with paragraph 1 of Article 65 of the Land Code, the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the introduction of real estate tax) and rent.

According to paragraph 5 of Article 65 of the Land Code, the cadastral value of a land plot is established for tax purposes.

In accordance with paragraph 13 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ “On the implementation of the Land Code of the Russian Federation” (hereinafter referred to as Federal Law No. 137-FZ) in cases where the cadastral value of the land is not determined, for for the purposes specified in Article 65 of the Land Code, the standard price of land is applied.

According to paragraph 1 of the Decree of the Government of the Russian Federation of March 15, 1997 No. 319 “On the procedure for determining the standard price of land,” the standard price of land is determined annually by the executive authorities of the constituent entities of the Russian Federation for lands for various purposes and is applied in cases provided for by the legislation of the Russian Federation.

Thus, taking into account the provisions of paragraph 1 of Article 65 of the Land Code, as well as part 13 of Article 3 of Federal Law No. 137-FZ, in order to establish the tax base for land tax, in the opinion of the Department, it seems appropriate to determine the standard price of land.

From what moment in the field of tax relations is the cadastral value of a real estate subject to application if it is established in the amount of the market value determined individually, based on the results of a review in the commission for the consideration of disputes about the results of determining the cadastral value?

In accordance with paragraph 2 of Article 390 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), the cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

According to the provisions of Article 66 of the Land Code of the Russian Federation, in order to establish the cadastral value of land plots, a state cadastral valuation of land is carried out, with the exception of cases of determining the market value of a land plot, in which the cadastral value of this land plot is set equal to its market value.

In accordance with Article 24.20 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”, within ten working days from the date of receipt of information on the cadastral value, the cadastral registration authority carries out their entry into the state real estate cadastre. Information on cadastral value is used for the purposes provided for by the legislation of the Russian Federation from the moment it is entered into the state real estate cadastre.

Due to the fact that information on cadastral value is used for the purposes provided for by the legislation of the Russian Federation, from the moment it is entered into the state real estate cadastre, the cadastral registration body, in the manner prescribed by the legislation of the Russian Federation on taxes and fees, provides the above information to the Federal Tax Service Russia.

For tax purposes, according to Article 391 of the Tax Code, the tax base for land tax is determined (established) in relation to each land plot as its cadastral value as of January 1 of the year, which is the tax period.

The Department additionally notes that in accordance with paragraph 4 of Article 397 of the Tax Code, the refund (offset) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of the Tax Code.

According to the Regulations on the Federal Service for State Registration, Cadastre and Cartography, approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457, Rosreestr is a federal executive body exercising functions of supervision over the activities of self-regulatory organizations of appraisers and the introduction of a unified state register of self-regulatory organizations of appraisers .

Ministry of Economic Development of the Russian Federation
FEDERAL SERVICE FOR STATE REGISTRATION, CADASTRE AND CARTOGRAPHY

FEDERAL STATE BUDGETARY INSTITUTION
"Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography"

LETTER

On entering information about cadastral value into the State Property Committee

The Federal State Budgetary Institution "Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography" (hereinafter - FSBI "FKP Rosreestr") on the issue of entering information on cadastral value, reports the following.

In accordance with Article 7 of the Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre” (hereinafter referred to as the Cadastre Law), information about the unique characteristics of the real estate property and additional information about the real estate property, including information on the cadastral value of a property in the amount of information determined by the Procedure for maintaining the state real estate cadastre, approved by Order of the Ministry of Economic Development of Russia dated 02/04/2010 N 42 (hereinafter referred to as the Procedure).

The procedure establishes the structure, composition of cadastral information and the rules for entering cadastral information into the Register of Real Estate Objects.

By Order of the Ministry of Economic Development of Russia dated March 12, 2014 N 121 (hereinafter referred to as the Order), changes were made to the Procedure. The order came into force on June 30, 2014. The procedure after making changes provides for entering the following information into the State Property Committee: the date of entering information about the cadastral value, the date of approval of the cadastral value, the date of determination of the cadastral value.

In this regard, the Federal State Budgetary Institution "FKP Rosreestr" requests to agree on the position on the procedure for entering into the state real estate cadastre (hereinafter referred to as the State Real Estate Cadastre) information on the date of entering information about the cadastral value, on the date of approval of the cadastral value, on the date of determining the cadastral value, within the framework of current legislation.

1. Information about the date of entering information about the cadastral value into the Register ( section II clause 8 clause 7 of the Procedure maintaining the State Committee for Taxation):

Within the powers of the Federal State Budgetary Institution "FKP Rosreestr" to determine the cadastral value in accordance with the order of Rosreestr dated December 26, 2012 N P/531, in accordance with Article 24.18 of the Federal Law "On Valuation Activities in the Russian Federation" dated July 29, 1998 N 135-FZ (hereinafter referred to as the Law on Valuation), is the date of actual entry of information about the cadastral value into the State Property Committee by an employee of the cadastral registration authority ();

, is the date of actual entry of information about the cadastral value into the State Property Committee by an employee of the cadastral registration authority on the basis of a court decision that has entered into legal force ();

Chapter III of the Law on Valuation is the date of actual entry of information about the cadastral value into the State Property Committee by an employee of the cadastral registration authority based on the received results of the state cadastral valuation ();

- in accordance with the letter of Rosreestr dated July 28, 2014 N 15-ref/08519-MS/14, the date of entering information about the cadastral value based on the decision of the dispute resolution commission is the date the cadastral registration body made a decision to take into account the corresponding changes to the property. At the same time, due to the absence in the Valuation Law of an unambiguous wording on the date of entering information about the cadastral value into the State Property Committee in this case, we believe it is advisable to indicate the date of actual entry of information about the cadastral value into the State Property Register instead of the date of the decision by the cadastral registration body to take into account the relevant changes.

2. Information about the date as of which the cadastral value was determined (date of determination of the cadastral value), section II, clause 8, clause 7 of the Procedure maintaining the State Committee for Taxation):

Within the scope of the powers of the Federal State Budgetary Institution "FKP Rosreestr" to determine the cadastral value in accordance with the order of Rosreestr dated December 26, 2012 N P/531, in accordance with Article 24.18 of the Law on Valuation, is the date of entering information into the State Property Committee, which entailed the need to determine the cadastral value ( );

- on the basis of a court decision that has entered into legal force and in accordance with Article 24.18 of the Valuation Law

- within the framework of the state cadastral valuation in accordance with Chapter III of the Law on Valuation, is the date as of which the list for carrying out the state cadastral valuation was formed ();

- based on the decision of the dispute resolution commission in accordance with Article 24.18 of the Valuation Law, is the date as of which its cadastral value was established (the date of uploading the list for the results of the state cadastral valuation ().

3. Information about the date of approval of the cadastral value ( section II clause 8 clause 7 of the Procedure maintaining the State Committee for Taxation):

- within the framework of the state cadastral valuation in accordance with Chapter III of the Law on Valuation, is the date of entry into force of the act approving the results of determining the cadastral value (RESOLUTION, ORDER) and the corresponding norm of such an act ().

In accordance with Article 24.17 of the Law on Valuation, order of the Ministry of Economic Development of the Russian Federation dated October 1, 2013 N 566 “On approval of the form of a cadastral certificate on the cadastral value of a real estate property,” the date of approval of the cadastral value is the date of entry into force of the act approving the results of determining the cadastral value and the corresponding norms of such an act.

The specified rules of law regulate legal relations within the framework of state cadastral valuation in accordance with Chapter III of the Law on Valuation. The current legislation does not define the concept of “date of approval” for information on cadastral value entered within the framework of the powers of the Federal State Budgetary Institution "FKP Rosreestr" to determine the cadastral value in accordance with the order of Rosreestr dated December 26, 2012 N P/531, as well as entered on the basis of decisions of commissions on consideration of disputes regarding the value of the cadastral value and on the basis of court decisions that have entered into legal force.

Director
A.V.Golikov

Electronic document text
prepared by Kodeks JSC and verified against:
newsletter

Article 1. Subject of regulation of this Federal Law

This Federal Law regulates relations arising during the conduct of state cadastral valuation on the territory of the Russian Federation.

Article 2. Legislation of the Russian Federation and other acts regulating the conduct of state cadastral valuation

State cadastral valuation is carried out in accordance with this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation governing relations arising during the conduct of state cadastral valuation.

Article 3. Basic concepts used in this Federal Law

1. This Federal Law uses the following basic concepts:

1) state cadastral valuation - a set of procedures established by Part 3 of Article 6 of this Federal Law, aimed at determining the cadastral value and carried out in the manner established by this Federal Law;

2) cadastral value - the value of a real estate property, determined in the manner prescribed by this Federal Law, as a result of a state cadastral valuation in accordance with the methodological instructions on the state cadastral valuation or in accordance with Article 16, 20, 21 or 22 of this Federal Law.

2. Cadastral value is determined for the purposes provided for by the legislation of the Russian Federation, including for tax purposes, on the basis of market information and other information related to the economic characteristics of the use of the property, in accordance with the methodological guidelines for state cadastral valuation.

Article 4. Principles for conducting state cadastral valuation

State cadastral valuation is carried out on the basis of the principles of unity of methodology for determining cadastral value, continuity of updating the information necessary to determine cadastral value, independence and openness of state cadastral valuation procedures at each stage of their implementation, economic feasibility and verifiability of the results of determining cadastral value.

Article 5. Regulation in the field of state cadastral valuation

1. State regulation of the state cadastral valuation in terms of legal regulation is carried out by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of state cadastral valuation (hereinafter referred to as the federal body that carries out the functions of legal regulation in field of state cadastral valuation).

2. The federal body exercising the functions of legal regulation in the field of state cadastral valuation shall carry out:

1) development of state policy in the field of state cadastral valuation;

2) legal regulation in the field of state cadastral valuation;

3) development and approval of guidelines on state cadastral valuation, amendments to guidelines on state cadastral valuation;

4) other functions provided for by this Federal Law.

Article 6. Procedure for conducting state cadastral valuation

1. State cadastral valuation is carried out by decision of the executive body of state power of the constituent entity of the Russian Federation (hereinafter referred to as the authorized body of the constituent entity of the Russian Federation).

2. The authorized body of a constituent entity of the Russian Federation vests powers related to the determination of cadastral value on a budgetary institution created by a constituent entity of the Russian Federation (hereinafter referred to as the budgetary institution).

3. State cadastral valuation includes the following procedures:

1) making a decision to conduct a state cadastral valuation;

2) determining the cadastral value and drawing up a report on the results of the state cadastral valuation (hereinafter referred to as the report);

3) approval of the results of determining the cadastral value.

4. To determine the cadastral value, preparation is carried out, including, among other things, the collection and processing of information necessary to determine the cadastral value.

Article 7. Powers of budgetary institutions related to the determination of cadastral value

1. The powers of budgetary institutions related to the determination of cadastral value are:

1) determination of the cadastral value during the state cadastral valuation;

2) determination of the cadastral value of newly registered real estate objects, previously registered real estate objects in the case of entering information about them into the Unified State Register of Real Estate and real estate objects in respect of which there was a change in their quantitative and (or) qualitative characteristics in the period between the date of the last state cadastral valuation and the date of the next state cadastral valuation;

3) providing explanations related to the determination of cadastral value;

4) consideration of requests for correction of errors made in determining the cadastral value;

5) collection, processing, systematization and accumulation of information necessary to determine the cadastral value, including real estate market data, as well as information used in the state cadastral valuation and generated as a result of its implementation;

6) other powers provided for by this Federal Law.

2. A state budgetary institution does not have the right to enter into contracts for conducting assessments as a contractor in accordance with the legislation of the Russian Federation on assessment activities. Employees of a budgetary institution directly responsible for determining the cadastral value do not have the right to carry out activities aimed at establishing the market value for the purpose of challenging the cadastral value.

3. A budgetary institution is responsible for activities related to the determination of cadastral value in accordance with the legislation of the Russian Federation.

4. Losses caused as a result of violations committed by a budgetary institution when determining the cadastral value are compensated in in full at the expense of a budgetary institution.

5. A subject of the Russian Federation bears subsidiary liability for the obligations of a budgetary institution related to compensation for losses caused as a result of violations committed by the budgetary institution when determining the cadastral value, if the budgetary institution’s property is insufficient in cases provided for by civil legislation.

Article 8. Responsibilities of a budgetary institution

The budgetary institution is obliged:

1) comply with the requirements of this Federal Law, other federal laws and other acts regulating relations arising during the conduct of state cadastral valuation;

2) examine the documentation necessary to determine the cadastral value;

3) store copies of reports and documents generated during the determination of the cadastral value, on paper and on electronic media in the form of electronic documents;

4) store copies of documents and materials that were used in determining the cadastral value on paper or electronic media or on electronic media in the form of electronic documents for at least eight years from the date of their preparation;

5) submit, in cases provided for by the legislation of the Russian Federation, copies of stored reports and documents generated during the determination of the cadastral value, as well as documents and materials that were used in determining the cadastral value, to law enforcement, judicial and other authorized government bodies upon their request;

6) submit to the federal executive body that carries out state cadastral registration and state registration of rights (hereinafter referred to as the rights registration body), the information at the disposal of the budgetary institution necessary for maintaining the Unified State Register of Real Estate;

7) submit quarterly to the rights registration authority information on real estate market data received in accordance with paragraph 5 of part 1 of Article 7 of this Federal Law;

8) perform other duties provided for by this Federal Law.

Article 9. Federal state supervision of the state cadastral valuation

1. Federal state supervision over the conduct of state cadastral valuation, including the frequency of conducting state cadastral valuation established by this Federal Law, means the activities of the rights registration authority aimed at preventing, identifying, and suppressing violations of the procedure for conducting state cadastral valuation established by this Federal Law (hereinafter referred to as the procedure for conducting state cadastral valuation), including methodological instructions on state cadastral valuation, through organizing and conducting inspections in the manner provided for in parts 5 and 6 of this article, as well as taking measures provided for by this Federal Law to suppress and (or) elimination of identified violations.

2. Based on the results of inspections of compliance with the procedure for conducting state cadastral valuation, including methodological instructions on state cadastral valuation, the rights registration authority draws up inspection reports.

3. In case of detection of violations related to non-compliance with the procedure for conducting state cadastral valuation, including methodological instructions on state cadastral valuation, the rights registration authority issues an order to eliminate the identified violations, the form of which is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

4. The rights registration authority has the right:

2) issue binding instructions to eliminate identified violations of the procedure for conducting state cadastral valuation, including methodological instructions on state cadastral valuation;

3) exercise other rights provided for by federal laws.

5. Federal state supervision over the conduct of state cadastral valuation is carried out in the manner established by the Government of the Russian Federation, including, among other things, criteria for verifying compliance with methodological instructions on state cadastral valuation.

6. When exercising federal state supervision over the conduct of state cadastral valuation, the provisions of the Federal Law of December 26, 2008 N 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control” are applied, taking into account the features established this Federal Law.

Article 10. Basic requirements for employees of budgetary institutions

1. Employees of a budgetary institution involved in determining the cadastral value must meet the following requirements:

1) have higher education and (or) professional retraining in areas, the list of which is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation;

2) not have an outstanding or unexpunged conviction for crimes in the economic sphere, as well as for crimes of average gravity, serious and especially serious crimes.

2. Employees of a budgetary institution who directly determine the cadastral value and sign the report must have their main place of work in such a budgetary institution, be citizens of the Russian Federation, meet the requirements provided for in Part 1 of this article, and also meet one of the following basic requirements:

1) have work experience related to determining the cadastral and (or) other types of value of real estate for at least three years as of the date of employment in a budgetary institution and carry out professional activities related to determining the value of real estate for three years as of the date hiring in a budgetary institution;

2) have at least three years of experience working in a budget institution related to the determination of cadastral value.

3. The procedure for confirming compliance with the requirements provided for in this article for employees of a budgetary institution involved in determining the cadastral value is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

4. The authorized body of a constituent entity of the Russian Federation has the right to establish additional requirements for employees of a budgetary institution involved in determining the cadastral value.

Article 11. Making a decision to conduct a state cadastral valuation

1. State cadastral valuation is carried out no more than once every three years (in cities of federal significance - no more than once every two years) and at least once every five years, with the exception of extraordinary state cadastral valuation. The specified period is determined from the date of adoption of the act on approval of the results of determining the cadastral value until the day of adoption of the act on approval of the following results of determining the cadastral value.

2. For the purpose of establishing the frequency of state cadastral valuation, the conduct of an extraordinary state cadastral valuation is not taken into account.

3. The decision of the authorized body of a constituent entity of the Russian Federation to conduct a state cadastral valuation must contain the following information:

1) the year of work to determine the cadastral value;

2) the type or types of real estate in respect of which a decision was made to conduct a state cadastral valuation;

4) the name of the subject of the Russian Federation on whose territory the real estate objects are located, in respect of which a decision was made to conduct a state cadastral valuation.

4. State cadastral valuation can be carried out simultaneously in relation to all types of real estate, as well as all categories of land located on the territory of a constituent entity of the Russian Federation, if an appropriate decision is made, subject to the frequency of conducting state cadastral valuation established by part 1 of this article.

5. The authorized body of the constituent entity of the Russian Federation, within thirty days from the date of the decision to conduct a state cadastral valuation, provides information about the adoption of this decision, as well as about the acceptance by the budgetary institution of declarations on the characteristics of real estate objects by:

4) sending a copy of the decision to conduct a state cadastral valuation to the rights registration authority for its placement in the state cadastral valuation data fund;

5) sending a copy of the decision to conduct a state cadastral valuation to local government bodies of municipalities located on the territory of a constituent entity of the Russian Federation for posting notices on the information boards of these bodies.

Article 12. Preparation for the state cadastral valuation

1. Preparation for the state cadastral valuation is carried out before January 1 of the year in which the cadastral value is determined.

2. The collection and processing of information necessary to determine the cadastral value is carried out by a budgetary institution in accordance with the methodological instructions for state cadastral valuation.

3. In order to collect and process the information necessary to determine the cadastral value, copyright holders of real estate objects have the right to provide the budgetary institution with declarations on the characteristics of the relevant real estate objects.

4. The procedure for considering a declaration on the characteristics of a real estate property, including its form, is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

5. In preparation for determining the cadastral value, the budgetary institution also collects, processes and records information about real estate objects, the cadastral value of which has been disputed in the prescribed manner.

6. The budgetary institution sends a request for the provision of missing information about real estate objects necessary to determine the cadastral value to the federal executive authorities and organizations subordinate to them, in particular to organizations subordinate to the federal executive authorities that carry out the functions of developing state policy and regulatory legal regulation in the field of pricing and estimated standardization in the field of urban planning activities, in the field of land relations, state monitoring of lands, study, use, reproduction and protection of natural resources, executive authorities of the constituent entity of the Russian Federation and local governments, as well as their subordinate organizations.

7. Federal executive authorities and organizations subordinate to them, in particular organizations subordinate to federal executive authorities that carry out the functions of developing state policy and legal regulation in the field of pricing and estimated standardization in the field of urban planning activities, in the field of land relations, state monitoring lands, study, use, reproduction and protection of natural resources, executive authorities of a constituent entity of the Russian Federation and local self-government bodies, as well as organizations subordinate to them are obliged to provide the information at their disposal upon request of a budgetary institution or notify about the absence of the requested information within twenty working days from the date of receipt of the specified request.

Article 13. The procedure for the formation, provision and processing of the list of real estate objects subject to state cadastral valuation

1. The list of real estate objects subject to state cadastral valuation (hereinafter referred to as the list) is formed by the rights registration authority based on the decision to conduct a state cadastral valuation.

2. The list is provided to the authorized body of a constituent entity of the Russian Federation upon its request for the list (hereinafter referred to as the request for the list).

3. The list includes information about all real estate objects specified in the decision to conduct a state cadastral valuation.

4. The procedure for the formation and provision of the list, including the quantitative and qualitative characteristics of real estate objects to be indicated in the list, the requirements for the content of the request for the list, is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

5. The list includes information from the Unified State Register of Real Estate that is current as of January 1 of the year of determination of the cadastral value, with the exception of an extraordinary state cadastral valuation on a different date. The list also includes other information and materials to the extent determined by the procedure for compiling and submitting the list.

6. The rights registration authority places the generated list in the state cadastral valuation data fund.

7. The authorized body of the constituent entity of the Russian Federation, within three working days from the date of receipt of the list, sends it to the budgetary institution.

8. Processing of the list for the purpose of determining the cadastral value is carried out by the state budgetary institution in accordance with the methodological instructions on the state cadastral valuation.

9. The authorized body of the constituent entity of the Russian Federation, which made the decision to conduct a state cadastral valuation, posts the results of processing the list on its official website on the Internet information and telecommunications network.

Article 14. Determination of cadastral value

1. The determination of the cadastral value is carried out by a budgetary institution in accordance with the methodological instructions on the state cadastral valuation.

2. The final document drawn up based on the results of determining the cadastral value is a report. The reporting requirements are established by the federal body that carries out the functions of legal regulation in the field of state cadastral valuation (hereinafter referred to as the reporting requirements). The report is prepared on paper and on electronic media in the form of an electronic document.

3. A budgetary institution does not have the right to attract persons other than employees of the corresponding budgetary institution to carry out work and (or) provide services directly to determine the cadastral value.

4. The date as of which the cadastral value is determined during the state cadastral valuation (hereinafter referred to as the date of determination of the cadastral value) is the day as of which the list was generated.

5. The budgetary institution sends a request for the provision of missing information about real estate objects necessary to determine the cadastral value to the federal executive authorities and organizations subordinate to them, in particular to organizations subordinate to the federal executive authorities that carry out the functions of developing state policy and regulatory legal regulation in the field of pricing and estimate standardization in the field of urban planning activities, in the field of land relations, state monitoring of lands, study, use, reproduction and protection of natural resources, executive authorities of the constituent entity of the Russian Federation and local governments, as well as their subordinate organizations, who have the relevant information at their disposal.

6. Federal executive authorities and organizations subordinate to them, in particular organizations subordinate to federal executive authorities that carry out the functions of developing state policy and legal regulation in the field of pricing and estimated standardization in the field of urban planning activities, in the field of land relations, state monitoring lands, study, use, reproduction and protection of natural resources, executive authorities of a constituent entity of the Russian Federation and local self-government bodies, as well as organizations subordinate to them are obliged to provide the information at their disposal upon request of a budgetary institution or notify about the absence of the requested information within twenty working days from the date of receipt of the specified request.

7. Based on the results of determining the cadastral value, with the exception of conducting an extraordinary state cadastral valuation, the budgetary institution, in accordance with the requirements for the report, draws up interim reporting documents in the form of an electronic document, which are a draft report, containing, among other things:

1) information about real estate objects included in the list (cadastral numbers, addresses (if available), characteristics of real estate objects contained in the list);

2) information about the characteristics of real estate objects used in determining their cadastral value, or about the lack of information about the characteristics of real estate objects necessary to determine their cadastral value (indicating the missing information);

3) a description of the process of determining the cadastral value indicating certain values ​​of the cadastral value.

8. The budgetary institution, within three working days from the date of preparation of interim reporting documents, publishes them on its official website on the Internet information and telecommunications network without publishing information about such placement, and also sends information about the location of such documents and interim reporting documents to the authority for registering rights on electronic media in the form of an electronic document.

9. The rights registration authority, within ten working days from the date of receipt of interim reporting documents, checks them for compliance with the reporting requirements.

10. The rights registration body, within three working days from the date of completion of the verification of the interim reporting documents, sends to the budgetary institution and the authorized body of the constituent entity of the Russian Federation a notification about the compliance of the interim reporting documents with the requirements for the report or about their non-compliance, indicating the requirements for the report that the interim do not meet reporting documents.

11. The budgetary institution eliminates the non-compliance with the reporting requirements identified by the rights registration body within seven working days from the date of receipt of the rights registration body’s notification of such discrepancy and submits corrected interim reporting documents to the rights registration body for re-verification.

12. If the interim reporting documents comply with the reporting requirements, the rights registration authority, within three working days from the date of completion of the verification of the interim reporting documents, places in the state cadastral valuation data fund the information and materials contained in the interim reporting documents, to the extent provided for by the procedure for maintaining the fund state cadastral valuation data, as well as information about the location of such documents on the official website of the budgetary institution on the Internet information and telecommunications network for sixty days to submit comments related to the determination of the cadastral value, information about which is contained in the interim reporting documents (hereinafter - comments to interim reporting documents).

13. The registration authority does not later in the day the beginning of the deadline for submitting comments on interim reporting documents ensures that information on the procedure and timing for submitting comments on interim reporting documents is placed in the state cadastral valuation data fund.

14. The authorized body of the constituent entity of the Russian Federation, within ten working days from the date of receipt of notification of the compliance of interim reporting documents with the reporting requirements, provides information about the placement of interim reporting documents, as well as the procedure and timing for submitting comments to interim reporting documents by:

1) posting a notice on its official website on the Internet information and telecommunications network;

3) posting notices on their information boards;

4) sending information to local self-government bodies of municipalities located on the territory of a constituent entity of the Russian Federation for posting notices on the information boards of these bodies.

15. Comments on interim reporting documents are submitted within fifty days from the date of placement of the information and materials specified in Part 12 of this article in the state cadastral valuation data fund. Comments on interim reporting documents can be submitted by any interested parties. Comments on interim reporting documents can be submitted to a budgetary institution or a multifunctional center for the provision of state and municipal services(hereinafter referred to as the multifunctional center) in person, by post or using public information and telecommunication networks, including the Internet, including the portal of state and municipal services. The day of submission of a comment to interim reporting documents is considered to be the day of its submission to a budgetary institution or multifunctional center, the day indicated on the calendar postmark of the notification of delivery (if sent by post), or the day of its submission using public information and telecommunication networks , including the Internet, including the portal of state and municipal services.

16. A comment to interim reporting documents, along with a statement of its essence, must contain:

1) last name, first name and patronymic (last - if available) of an individual, full name of a legal entity, contact telephone number, email address (if available) of the person who submitted a comment to the interim reporting documents;

2) cadastral number and (or) address of the property, regarding the determination of the cadastral value of which a comment is submitted to the interim reporting documents;

3) an indication of the page numbers of the interim reporting documents to which the comment is submitted (optional).

17. Documents confirming the presence of errors made in determining the cadastral value, as well as a declaration on the characteristics of the property, may be attached to the comments to the interim reporting documents.

18. If a budgetary institution sends a request for information necessary to consider comments on interim reporting documents to federal executive authorities and organizations subordinate to them, in particular to organizations subordinate to federal executive authorities that carry out the functions of developing state policy and normative -legal regulation in the field of pricing and estimate standardization in the field of urban planning activities, in the field of land relations, state monitoring of lands, study, use, reproduction and protection of natural resources, executive authorities of the constituent entity of the Russian Federation and local governments, as well as their subordinate organizations the specified bodies and organizations are obliged to provide the information at their disposal or notify about the absence of the requested information within five working days from the date of receipt of the specified request.

19. Comments on interim reporting documents that do not meet the requirements established by this article are not subject to consideration.

20. Based on the results of consideration of comments to interim reporting documents, the budgetary institution recalculates the cadastral value of real estate objects in respect of which a comment was not submitted, if the budgetary institution has identified the need for such a recalculation.

21. A budgetary institution, at least once every five days during the period for posting interim reporting documents, posts on its official website on the Internet information and telecommunications network updated interim reporting documents, information on the cadastral numbers of real estate objects in respect of which the recalculation has been carried out cadastral value, information reflecting the description of the recalculation of the cadastral value of each property with the justification for taking into account comments to interim reporting documents, as well as posting information about received comments to interim reporting documents that were not taken into account, with the corresponding justification for refusing to take them into account.

22. Amendments by a budgetary institution to interim reporting documents based on the results of consideration of the submitted comments to them are carried out no later than the end of the period for posting the information and materials specified in Part 12 of this article in the state cadastral valuation data fund.

23. The budgetary institution, within ten days after the expiration of the period specified in part 12 of this article, draws up a report that includes a certificate containing information about all taken into account and unaccounted comments on interim reporting documents with the justification for their accounting or refusal to take them into account or about the absence of comments on interim reporting documents, as well as on the correction of violations of reporting requirements identified by the rights registration authority.

24. The budgetary institution, within three working days from the date of drawing up the report, sends it on electronic media in the form of an electronic document to the rights registration authority.

25. The rights registration authority, within twenty working days, checks the report for compliance with the requirements for the report and sends to the budgetary institution and the authorized body of the constituent entity of the Russian Federation an order to eliminate the identified violations or a notification of the absence of violations. The order to eliminate identified violations of reporting requirements must include an exhaustive list of identified violations and their corresponding justification.

26. If violations of the reporting requirements are detected, the budgetary institution, within ten working days from the date of receipt of the order to eliminate the identified violations, eliminates them and within three working days sends a report on electronic media in the form of an electronic document to the rights registration authority for a repeat inspection .

27. If no violations of the requirements for the report are identified, the budgetary institution, within three working days from the date of receipt of the notification of the rights registration authority about the absence of violations, sends to the authorized body of the constituent entity of the Russian Federation three copies of the report on electronic media in the form of an electronic document and one copy report on paper.

Article 15. Approval of the results of determining the cadastral value

1. The authorized body of the constituent entity of the Russian Federation, within twenty working days from the date of receipt of the report, approves the results of determining the cadastral value contained in such a report by adopting a corresponding act on approval of the results of determining the cadastral value.

2. The results of determining the cadastral value cannot be approved if the violations identified by the rights registration authority in accordance with Article 14 of this Federal Law are not eliminated.

3. The authorized body of the constituent entity of the Russian Federation that made the decision to conduct a state cadastral valuation, within thirty working days from the date of adoption of the act on approval of the results of determining the cadastral value, ensures its official publication and informing about its adoption by:

1) posting a notice on its official website on the Internet information and telecommunications network;

3) posting notices on their information boards;

4) sending information to the rights registration authority for posting notices on the information boards of the rights registration authority, as well as in the state cadastral valuation data fund;

5) sending information to local self-government bodies of municipalities located on the territory of a constituent entity of the Russian Federation for posting notices on the information boards of these bodies.

4. The act of approving the results of determining the cadastral value comes into force on January 1 of the year following the year of the state cadastral valuation, but not earlier than one month from the date of its promulgation (official publication).

5. The authorized body of the constituent entity of the Russian Federation, within three working days from the date of official publication of the act on approval of the results of determining the cadastral value, but no later than December 1 of the year of the state cadastral valuation, sends a copy of it (including information about the dates of its publication and entry into force), as well as a copy of the report, compiled on electronic media in the form of an electronic document, to the rights registration authority for entering information about the cadastral value into the Unified State Register of Real Estate and placing it in the state cadastral valuation data fund.

6. Upon receipt of information about the cadastral value determined in the manner provided for in Article 20 or 21 of this Federal Law, the authorized body of the constituent entity of the Russian Federation makes amendments to the act approving the results of determining the cadastral value within twenty working days from the date of receipt of information about such cadastral value value and within three working days sends information about such cadastral value to the rights registration authority for inclusion in the Unified State Register of Real Estate.

Article 16. Determination of the cadastral value of newly registered real estate objects, previously registered real estate objects in the case of entering information about them into the Unified State Register of Real Estate and real estate objects in respect of which there was a change in their quantitative and (or) qualitative characteristics in the period between the date of the last state cadastral valuation and the date of the next state cadastral valuation

1. Determination of the cadastral value of newly registered real estate objects, previously registered real estate objects in the case of entering information about them into the Unified State Register of Real Estate and real estate objects in respect of which there was a change in their quantitative and (or) qualitative characteristics in the period between the date of the last state cadastral valuation and the date of the next state cadastral valuation is carried out by budgetary institutions in the manner prescribed by the methodological instructions on the state cadastral valuation.

2. The rights registration authority, within three working days from the date of entry into the Unified State Register of Real Estate information about the property, entailing a change in its cadastral value, sends information about such information to the budgetary institution.

3. The date for determining the cadastral value in the cases specified in this article is the day as of which information was entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value in accordance with this article.

4. Determination of the cadastral value in the manner prescribed by this article is carried out within five working days from the date of receipt of information about the property from the rights registration authority to the budgetary institution, except in the case of insufficient information necessary to determine the cadastral value.

5. If there is insufficient information necessary to determine the cadastral value, the budgetary institution sends a request for additional information necessary to determine the cadastral value to the federal executive authorities and organizations subordinate to them, in particular to organizations subordinate to the federal executive authorities performing the functions on the development of state policy and legal regulation in the field of pricing and estimate standardization in the field of urban planning activities, in the field of land relations, state monitoring of lands, study, use, reproduction and protection of natural resources, executive authorities of the constituent entity of the Russian Federation and local governments, as well as their subordinate organizations.

6. Federal executive authorities and organizations subordinate to them, in particular organizations subordinate to federal executive authorities that carry out the functions of developing state policy and legal regulation in the field of pricing and estimated standardization in the field of urban planning activities, in the field of land relations, state monitoring lands, study, use, reproduction and protection of natural resources, executive authorities of a constituent entity of the Russian Federation and local self-government bodies, as well as organizations subordinate to them are obliged, at the request of a budgetary institution, to provide the information at their disposal or notify about the absence of the requested information within five working days from the date of receipt of the specified request.

7. The budgetary institution, within three working days from the date of determination of the cadastral value in the manner provided for by this article, sends information about the cadastral value to the rights registration authority for inclusion in the Unified State Register of Real Estate, as well as inclusion of information about the cadastral value, the list of which is determined by the federal the body exercising the functions of legal regulation in the field of state cadastral valuation, when establishing the procedure for maintaining the state cadastral valuation data fund, into the state cadastral valuation data fund.

Article 17. Entering information on cadastral value into the Unified State Register of Real Estate

The registration authority of rights within twenty working days from the date of receipt of information on the cadastral value, but no later than January 1 of the year following the year of determination of the cadastral value determined as a result of the state cadastral valuation or in the manner provided for in Article 16, 19, 20, 21 or 22 of this Federal Law, enters such information into the Unified State Register of Real Estate, including the day of filing an application to challenge the results of determining the cadastral value (hereinafter referred to as the application to challenge).

Article 18. Application of information on cadastral value

1. Information on cadastral value is used for the purposes provided for by the legislation of the Russian Federation from the date of entry into force of the act on approval of the results of the state cadastral valuation, except for the cases provided for by this article.

2. In the event of correction of an error made in determining the cadastral value, in the manner prescribed by Article 20 or 21 of this Federal Law, information on the cadastral value is applied for the purposes provided for by the legislation of the Russian Federation, from the date of entry into force of the act approving the erroneously determined cadastral value .

3. Information on cadastral value obtained in accordance with Article 16 of this Federal Law is applied for the purposes provided for by the legislation of the Russian Federation from the date of entry of information into the Unified State Register of Real Estate, which is the basis for determining such cadastral value in accordance with Article 16 of this Federal Law law.

4. In the event of a change in the cadastral value in the manner established by Article 22 of this Federal Law, information on the cadastral value is applied for the purposes provided for by the legislation of the Russian Federation, from January 1 of the year in which the court or commission for the consideration of disputes about the results of determining the cadastral value ( hereinafter referred to as the commission), an application to challenge was filed, but not earlier than the date of entry into the Unified State Register of Real Estate information about the cadastral value, which was the subject of the challenge.

Article 19. Features of carrying out an extraordinary state cadastral valuation

1. For the purpose of identifying the need for an extraordinary state cadastral valuation in a constituent entity of the Russian Federation, the rights registration authority quarterly calculates in the manner prescribed by the federal body exercising the functions of legal regulation in the field of state cadastral valuation, and within five working days from the date of calculation publishes real estate market index in the state cadastral valuation data fund.

2. The authorized body of a constituent entity of the Russian Federation is obliged to make a decision to conduct an extraordinary state cadastral valuation in the event of a decline in the real estate market index in a constituent entity of the Russian Federation by thirty percent or more since the date of the last state cadastral valuation.

3. If the real estate market index in a constituent entity of the Russian Federation decreases by thirty percent or more since the date of the last state cadastral assessment, the rights registration authority, within three working days from the date of publication of the corresponding index, informs the authorized body of the relevant constituent entity of the Russian Federation about such a decrease.

4. An extraordinary state cadastral valuation is also carried out in the event of challenging the results of determining the cadastral value on the basis of establishing the market value in relation to thirty or more percent of real estate that are located on the territory of a constituent entity of the Russian Federation and information about which is contained in the Unified State Register of Real Estate.

5. An extraordinary state cadastral valuation is carried out in accordance with the methodological instructions on the state cadastral valuation in the manner prescribed by this Federal Law, taking into account the following features:

1) the determination of the cadastral value during an extraordinary state cadastral valuation is carried out within three months from the date of publication of the corresponding real estate market index;

2) the list is compiled as of the day of publication of the corresponding real estate market index;

3) placement of intermediate reporting documents during an extraordinary state cadastral assessment is not carried out.

6. The cadastral value obtained during an extraordinary state cadastral assessment cannot exceed the cadastral value contained in the Unified State Register of Real Estate on the date of such assessment.

7. If the cadastral value obtained during an extraordinary state cadastral assessment exceeds the cadastral value contained in the Unified State Register of Real Estate on the date of such assessment, the cadastral value does not change.

Article 20. Providing explanations related to the determination of cadastral value

1. A budgetary institution provides clarifications related to the determination of the cadastral value, based on a request for clarifications related to the determination of the cadastral value (hereinafter referred to as the request for clarification).

2. The procedure for considering requests for clarifications, including the form for providing such clarifications, is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

3. The budgetary institution provides clarifications related to the determination of the cadastral value within thirty days from the date the budgetary institution receives an application for clarification.

4. Legal entities and individuals have the right to apply for clarification to a budgetary institution if the results of determining the cadastral value affect the rights or obligations of these persons, as well as state authorities and local governments.

5. An application for clarification must necessarily contain:

1) last name, first name and patronymic (the latter - if available), residential address of the individual, full name, location of the legal entity, contact telephone number, email address (if available) of the person who filed the request for clarification;

2) cadastral number and (or) address of the property.

6. Requests for clarification that do not meet the requirements established by this article are not subject to consideration.

7. If during the consideration of an application for clarification of errors made in determining the cadastral value specified in Article 21 of this Federal Law, such errors are subject to correction by decision of the budgetary institution to correct the errors made in determining the cadastral value.

8. In case of correction of errors made in determining the cadastral value specified in Article 21 of this Federal Law, the cadastral value determined after correction of such errors is allowed to change only downwards.

9. The decision of a budgetary institution to correct errors made in determining the cadastral value specified in Article 21 of this Federal Law may be challenged in court.

Article 21. Consideration of requests for correction of errors made in determining the cadastral value

1. Budgetary institutions that have determined the cadastral value shall consider requests to correct errors made in determining the cadastral value.

2. Errors made when determining the cadastral value are:

1) a single technical error (a typo, typo, arithmetic error or other similar error) made when determining the cadastral value of one property and affecting the value of its cadastral value (hereinafter referred to as a single technical error);

2) a systemic technical error (slip, typo, arithmetic error or other similar error) made when determining the cadastral value of several real estate objects and affecting the value of their cadastral value (hereinafter referred to as a systemic technical error);

3) a single methodological error (inconsistency of the determination of cadastral value with the provisions of the methodological instructions on state cadastral valuation), made when determining the cadastral value of one property and affecting the value of its cadastral value (hereinafter referred to as a single methodological error);

4) a systemic methodological error (inconsistency of the determination of cadastral value with the provisions of the methodological instructions on state cadastral valuation), made when determining the cadastral value of several real estate objects and affecting the value of their cadastral value (hereinafter referred to as a systemic methodological error).

3. Legal entities and individuals have the right to apply to a budgetary institution to correct technical and (or) methodological errors made in determining the cadastral value if the results of determining the cadastral value affect the rights or obligations of these persons, as well as public authorities and bodies local government.

4. Appeals for the correction of isolated technical and (or) isolated methodological errors made in determining the cadastral value may be submitted to a budgetary institution after the day of adoption of the act on approval of the results of determining the cadastral value until the day of adoption of the act on approval of the results of determining the cadastral value obtained in as a result of the next state cadastral valuation, or until the date of inclusion in the Unified State Register of Real Estate of the cadastral value determined based on the results of challenging the cadastral value in the manner prescribed by this Federal Law, or in accordance with Article 16 of this Federal Law.

5. Appeals for correction of systemic technical and (or) system methodological errors made in determining the cadastral value can be submitted to a budgetary institution from the date of adoption of the act on approval of the results of determining the cadastral value obtained as a result of the state cadastral valuation, until the day of adoption of the act on approval of the results of determining the cadastral value obtained as a result of the next state cadastral valuation.

6. Appeals for correction of technical and (or) methodological errors made in determining the cadastral value are submitted to a budgetary institution or multifunctional center in person, by mail or using public information and telecommunication networks, including the Internet, including the portal state and municipal services.

7. The day of filing an application for correction of technical and (or) methodological errors made in determining the cadastral value is considered the day of its submission to a budgetary institution or multifunctional center, the day indicated on the calendar postmark of the notification of delivery (if sent by post ), or the day of its submission using public information and telecommunication networks, including the Internet, including the portal of state and municipal services.

8. An appeal for correction of technical and (or) methodological errors made in determining the cadastral value must contain:

1) last name, first name and patronymic (last - if available) of an individual, full name of the legal entity, contact telephone number, email address (if available) of the person who submitted the application to correct technical and (or) methodological errors made in determining the cadastral cost;

2) cadastral number and (or) address of the real estate object (real estate objects), in respect of which an application is being submitted to correct technical and (or) methodological errors made in determining the cadastral value;

3) the essence of the appeal to correct technical and (or) methodological errors made in determining the cadastral value, indicating (optional) the page numbers of the report that contain the corresponding errors;

4) information on the need to provide explanations related to the determination of the cadastral value.

9. The application for correction of technical and (or) methodological errors made in determining the cadastral value shall be accompanied by documents confirming the presence of technical and (or) methodological errors made in determining the cadastral value.

10. A declaration on the characteristics of the property may be attached to the application for correction of technical and (or) methodological errors made in determining the cadastral value.

11. Upon receipt of an application to correct technical and (or) methodological errors made in determining the cadastral value, the budgetary institution determines whether such an error is systemic or isolated.

12. The procedure for consideration by a budgetary institution of an application to correct technical and (or) methodological errors made in determining the cadastral value is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

13. Based on the results of consideration of the application for correction of technical and (or) methodological errors made in determining the cadastral value, the budgetary institution may accept:

1) a decision to recalculate the cadastral value due to the presence of technical and (or) methodological errors made in determining the cadastral value;

2) a decision to refuse to recalculate the cadastral value if the presence of technical and (or) methodological errors made in determining the cadastral value has not been identified.

14. The budgetary institution informs the person who filed the appeal about the decision made in accordance with the procedure for considering appeals to correct technical and (or) methodological errors made in determining the cadastral value.

15. Based on the results of consideration of the application for correction of systemic technical and (or) system methodological errors made in determining the cadastral value, the budgetary institution, within sixty days from the date of receipt of the said application, recalculates the cadastral value of real estate for which an application for correcting errors made in determining the cadastral value if the budgetary institution has identified the need for such a recalculation.

16. In case of correction of technical and (or) methodological errors made in determining the cadastral value, it is allowed to change the cadastral value obtained after correcting such errors only downwards.

17. A budgetary institution shall consider an appeal to correct technical and (or) methodological errors made in determining the cadastral value within thirty days from the date of its receipt, except for the cases established by this article.

18. If it is necessary to obtain information that is not at the disposal of a budgetary institution, in order to consider an application to correct technical and (or) methodological errors made in determining the cadastral value, the period for consideration of such an application may be increased by thirty days, of which the budgetary institution is obliged notify the person who sent the specified appeal.

19. The budgetary institution corrects technical and (or) methodological errors made in determining the cadastral value within sixty days from the date of receipt of an application for correction of errors made in determining the cadastral value.

20. Information on the cadastral value obtained as a result of correcting technical and (or) methodological errors made in determining the cadastral value, within three working days from the date of correction of such errors, is transferred by the budgetary institution to the authorized body of the constituent entity of the Russian Federation to amend the act on approval of the results of determining the cadastral value, if such cadastral value is determined as a result of a state cadastral valuation, or to the rights registration authority for inclusion in the Unified State Register of Real Estate, if such cadastral value is determined in the manner prescribed by Article 16 of this Federal Law.

21. If a budgetary institution sends a request for the provision of information necessary to consider an application for correction of technical and (or) methodological errors made in determining the cadastral value, to the federal executive authorities and organizations subordinate to them, in particular to organizations subordinate to federal bodies executive power, carrying out the functions of developing state policy and legal regulation in the field of pricing and estimate standardization in the field of urban planning, in the field of land relations, state monitoring of lands, study, use, reproduction and protection of natural resources, executive authorities of the constituent entity of the Russian Federation and local government bodies, as well as the organizations subordinate to them, the specified bodies and organizations are obliged to provide the information at their disposal or notify about the absence of the requested information within five working days from the date of receipt of the specified request.

22. The decision of a budgetary institution, made following the consideration of an appeal to correct technical and (or) methodological errors made in determining the cadastral value, can be challenged in court.

23. Based on the results of challenging the decision of a budgetary institution, adopted following the consideration of an appeal to correct technical and (or) methodological errors made in determining the cadastral value, the budgetary institution recalculates the cadastral value, if such technical and (or) methodological errors are systemic errors and (or) the budgetary institution has identified the need for such a recalculation.

Article 22. Consideration of disputes regarding the results of determining the cadastral value

1. The results of determining the cadastral value can be challenged legal entities and individuals, if the results of determining the cadastral value affect the rights or obligations of these persons, as well as state authorities and local governments in relation to real estate objects that are state or municipal property, in a commission if it is created in a constituent entity of the Russian Federation or in court . To go to court, a preliminary application to the commission is not mandatory.

2. Commissions are created by the authorized body of the constituent entity of the Russian Federation on the territory of the corresponding constituent entity of the Russian Federation.

3. The results of determining the cadastral value may be challenged in the commission or in court upon an application for challenge.

4. An application for challenge may be submitted to the commission or to the court from the date of entry into the Unified State Register of Real Estate information about the cadastral value of a property until the day of entry into the Unified State Register of Real Estate information about the cadastral value of such a property, determined as a result of a new state cadastral assessment or based on the results of challenging the cadastral value in the manner prescribed by this Federal Law, or in accordance with Article 16 of this Federal Law.

5. An application for challenge can be submitted to the commission by sending it to the authorized body of a constituent entity of the Russian Federation or a multifunctional center in person, by mail or using public information and telecommunication networks, including the Internet, including the portal of state and municipal services .

6. The day of filing an application to challenge the commission is considered to be the day of its submission to the authorized body of a constituent entity of the Russian Federation or a multifunctional center, the day indicated on the imprint of the calendar postmark of the delivery notice (if sent by post), or the day of its submission using information - public telecommunication networks, including the Internet, including the portal of state and municipal services.

7. The results of determining the cadastral value can be challenged in a commission or in court on the basis of establishing in relation to a real estate object its market value, determined as of the date as of which its cadastral value was determined.

8. The commission includes one representative of the authorized body of the constituent entity of the Russian Federation, one representative of the rights registration authority and one representative of the authorized representative for the protection of the rights of entrepreneurs in the constituent entity of the Russian Federation. The commission may include representatives of other federal executive authorities, executive authorities of a constituent entity of the Russian Federation, the council of municipalities of a constituent entity of the Russian Federation, the business community, self-regulatory organizations of appraisers, and the Commissioner for Human Rights in a constituent entity of the Russian Federation. At the same time, persons holding government positions in the Russian Federation, government positions in the constituent entities of the Russian Federation, positions in the state and municipal service should make up no more than half of the members of the commission. The commission must include at least five members.

9. The following shall be attached to the application for challenge:

1) an extract from the Unified State Register of Real Estate on the cadastral value of the property, containing information about the disputed results of determining the cadastral value;

2) a copy of the title or title document for the property, if the application for challenge is submitted by the person who has the right to the property;

3) a report on the assessment of market value, compiled on paper and on electronic media in the form of an electronic document.

10. An application for challenge will not be accepted for consideration without attaching the documents specified in Part 9 of this article. Documents other than those specified in Part 9 of this article may be attached to the application for challenge.

11. The commission, within three working days from the date of acceptance of the application for challenge, sends a report on the assessment of the market value, compiled on electronic media in the form of an electronic document, to the budgetary institution.

12. Persons who determined the cadastral and market value provide explanations for their consideration at the commission meeting, and are also invited to participate in the commission meeting.

13. The commission, within seven working days from the date of receipt of the application for contestation, sends a notice of its receipt and acceptance for consideration, indicating the date of consideration, to the applicant, the owner of the property and the local government body municipality, on the territory of which the property is located, the results of determining the cadastral value of which are disputed.

14. The period for consideration by the commission of an application to challenge cannot exceed thirty days from the date of its receipt.

15. The commission has the right to accept:

1) a decision to determine the cadastral value of a property in the amount of its market value;

2) a decision to reject the application to challenge.

16. If the commission makes a decision to reject the application for challenge, such decision must indicate the rationale for such a decision.

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

18. Decisions of the commission are made by a simple majority of votes.

19. The commission, within five working days from the date of the decision, sends a copy of the said decision to the rights registration authority and the budgetary institution. If the commission makes a decision to determine the cadastral value of a real estate property in the amount of its market value, the commission, within five working days from the date of its adoption, sends to the rights registration authority and budgetary institution a copy of the said decision, as well as a report on the assessment of the market value of the real estate property, which was compiled on electronic media in the form of an electronic document and on the basis of which the cadastral value is disputed.

20. The procedure for the commission’s work is established by the federal body that carries out the functions of legal regulation in the field of state cadastral valuation.

21. The procedure for creating a commission is established by the authorized body of the constituent entity of the Russian Federation.

22. The decision of the commission can be challenged in court.

23. If the results of determining the cadastral value are challenged in court, the commission’s decision is not the subject of consideration when considering the applicant’s claims.

Article 23. State cadastral valuation data fund

1. The state cadastral valuation data fund is maintained by the rights registration authority.

2. The registration authority ensures that information and materials received by such authority are included in the state cadastral valuation data fund in accordance with Articles 11 - 16, 19 - 22 of this Federal Law, within five working days from the date of their receipt, unless otherwise provided this Federal Law.

3. The state cadastral valuation data fund includes other information about the cadastral value, the procedure and grounds for its determination, the list of which and the requirements for inclusion of which in the state cadastral valuation data fund are determined by the federal body exercising the functions of legal regulation in the field of state cadastral valuation, when establishing the procedure for maintaining the state cadastral valuation data fund.

4. In order to maintain the state cadastral valuation data fund, the rights registration authority ensures monitoring of the real estate market.

5. The procedure for maintaining the state cadastral valuation data fund and providing information included in this fund is established by the federal body exercising the functions of legal regulation in the field of state cadastral valuation.

Article 24. Final provisions

1. A transition period for the application of this Federal Law from January 1, 2017 to January 1, 2020 (hereinafter referred to as the transition period) is established for relations arising in connection with the state cadastral valuation, revision and challenge of its results.

2. During the transition period, the state cadastral valuation may be carried out in accordance with this Federal Law or in accordance with the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, taking into account the features provided for by federal laws.

3. The decision on the date of transition to the state cadastral valuation in accordance with this Federal Law is made by the highest executive body of state power of the constituent entity of the Russian Federation.

4. The executive authorities of the constituent entities of the Russian Federation have the right to make a decision on the choice of the type of real estate, category of land, the state cadastral valuation of which during the transition period is carried out in accordance with this Federal Law.

5. The state cadastral valuation, which began in accordance with Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities in the Russian Federation,” must be completed before January 1, 2020.

6. The provisions of this Federal Law do not apply to the state cadastral valuation and challenging the results of the state cadastral valuation, which began before the date of entry into force of this Federal Law.

7. State cadastral valuation, which began before the date of entry into force of this Federal Law, and challenging the results of such state cadastral valuation are carried out in accordance with Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”.

8. When conducting a state cadastral valuation in accordance with this Federal Law, the frequency of its implementation is observed, established by Article 11 of this Federal Law and calculated based on the date of adoption of the act approving the results of determining the cadastral value obtained based on the results of the state cadastral valuation carried out in accordance with the Federal Law of July 29, 1998 N 135-FZ “On valuation activities in the Russian Federation”.

9. After approval of the results of determining the cadastral value obtained as a result of the state cadastral valuation in accordance with this Federal Law, the budgetary institution determines the cadastral value for real estate objects, the cadastral value of which was established in accordance with Article 24 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” after January 1 of the year of determining the cadastral value in accordance with this Federal Law.

Article 25. The procedure for the entry into force of this Federal Law

1. This Federal Law comes into force on January 1, 2017, with the exception of Article 19 of this Federal Law.

President of the Russian Federation

The cadastral value is determined during the state cadastral valuation by independent appraisers. The procedure for conducting state cadastral valuation is regulated by the Federal Law of July 29, 1998 “On Valuation Activities in the Russian Federation.”

The cadastral value of property is established by the state. It affects many financial issues related to the use of real estate. It is often overpriced.
Users and property owners are interested in real value for:

• establishing a smaller land tax;
• determining the lower redemption price for a land plot upon acquisition of ownership;
• calculating a lower rent;
• formation of a smaller amount of corporate property tax;
• other situations.

Since the beginning of 2015, the tax on real estate of individuals is determined based on the cadastral value, so owners will have a direct interest in establishing an adequate price for apartments. True, not all regions have yet switched to this tax calculation, but by 2020 it will be throughout the Russian Federation. There are cases when, on the contrary, the owner is interested in increasing it (mainly this is due to legal disputes regarding rights to real estate, issues of lending and collateral, determining the amount of insurance payments, amounts of material damage, etc.). One way or another, an interested person can raise the issue of challenging the cadastral value, which may be:

• owner of the land plot;
• apartment owner; land tenant;
• apartment owner;
• owner of non-residential buildings, structures, structures;
• tenant of non-residential premises;
• an applicant for real estate rights (for example, a person who has applied to the municipality for the purchase of a land plot), a former owner of the land (who, for example, is revising the amount of taxes) and others.

As practice shows, most often the interest in contestation manifests itself in relation to land plots.
In the summer of 2016, the cadastral value of real estate was “frozen” for the period from January 1, 2017 to January 1, 2020 (Article 19 of the Federal Law of July 3, 2016 No. 360-FZ; hereinafter referred to as Law No. 360-FZ). At the same time, Federal Law No. 237-FZ of July 3, 2016 “On State Cadastral Valuation” was adopted, which came into force on January 1, 2017 and replaced Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities” in the Russian Federation."

How to find out the cadastral value?

You can determine the cadastral value yourself on the official website of Rosreestr. It is important to know that the assessment is directly related to:

• Accommodation is territorial.
• Square.
• Price level in this market segment.

The Rostechnadzor website will also help you find out the cost without leaving your home. The main thing is to find it here interactive map. Not only will the map help determine the price. She will also tell you a lot of useful and important information about the object!
The cost is determined, in most cases, to calculate tax.

We remind you that you need to pay tax only by receipt and nothing else! Many scammers, for example, in country gardening, collect taxes in cash - and more than is necessary.

Cadastral valuation

The decision to conduct a state cadastral valuation is made by regional authorities or local governments, which select an appraiser and enter into an agreement with him. Cadastral valuation is carried out no more than once every three years, but not less than once every five years. In Moscow, St. Petersburg and Sevastopol, revaluation can be carried out no more than once every two years.
When assessing, it is necessary to take into account the wear and tear of buildings, said Vladislav Murashov, general director of the Moscow Regional BTI. For most conventional buildings and structures, the service life is 80 years. For buildings with wooden load-bearing walls - 50 years. Temporary cabins, warehouses, and summer pavilions are built according to regulations for only 10 years. But the unique buildings of museums that store national and cultural values, works of art, as well as stadiums and theaters have a safety margin of 100 years.

Goals of state cadastral valuation:

• state registration of rights to land and transactions with them, protection of the rights of land users and constituent entities of the Russian Federation;
• to correctly establish the tax base, land tax rates and the amount of land rent; determining the amount of compensation payments for the seizure of land for municipal needs;
• support for the land market, the stock market for land securities and mortgages; informing wide range stakeholders about the value of land;
• assessment of the effectiveness of the existing functional use of the territory, calculated support for the design development of the city master plan and in the planning of large-scale citywide events.

If you do not agree with the established cadastral value of a land plot, then you can challenge the results of determining the cadastral value in court or in the commission for resolving disputes about the results of determining the cadastral value (the commission’s decision can also be challenged in court).

How to determine the need to challenge?

The cadastral value changes once every five years (maybe more often than once every three years, but not less often). In each region, the assessment is carried out by its own assessment organizations and its results are approved by a resolution of the head of the subject of the Russian Federation. This resolution specifies the categories of land and establishes a specific unit of cadastral value per square meter of land. The date from which the new assessment is applied is also indicated. To confirm the feasibility of challenging, you first need to find out the current cadastral size of the land plot. This can be done:

• having received a certificate of cadastral value from the cadastral chamber;
• by logging into the Rosreestr website in the “Public Map” section (enter the cadastral number of the land plot in the search field, after which the plot will be displayed on the map with a description, including the cost);
• having calculated independently, comparing the information of your land plot (area, category of land and location) with the data of the governor’s decree approving the assessment results.

Next, you need to contact an appraisal company, where they will tell you approximately whether the price of the land corresponds to the market price or not. After this, you can decide on the advisability of reducing it.
There are 3 main ways to challenge the cadastral value:

• application to the commission;
• an application to the court to invalidate the commission’s decision to satisfy the application to challenge the cadastral value;
• an administrative claim to establish the cadastral value in the amount of the market value and/or to correct an error.

Challenging the cadastral value is carried out according to the norms of the law according to the norms of which the cadastral value was established, that is, either according to the rules of the law on valuation activities, or according to the rules of the law on cadastral valuation. It should be noted the specifics of the challenge depending on the applicable law:
1. According to the law on valuation activities, there is a mandatory pre-trial procedure for legal entities, but according to the law on cadastral valuation there is no such procedure for any category of applicants, including legal entities.
2. According to the norms of the law on valuation activities, commissions for the consideration of disputes regarding challenging cadastral values ​​were created by Rosreestr at its territorial departments. And according to the law on cadastral valuation, similar commissions will be created by the government agency of the constituent entity of the Russian Federation.
3. According to current law on appraisal activities, commissions consider applications for correction of errors and applications for establishing cadastral value in the amount of market value. According to the norms of the law on cadastral valuation, the commissions will apparently only consider applications to establish the cadastral value in the amount of the market value. Applications for correction of errors will be considered budgetary institutions, created by a government agency of a constituent entity of the Russian Federation, which, by decision of the latter, implements state bonds and signs the report. They will have the right to correct errors that lead to a reduction in the cadastral value.
4. While the law on cadastral valuation and by-laws do not provide for the need to submit a conclusion from a self-regulatory organization of appraisers on the report of an independent appraiser to a commission or court to establish the cadastral value in the amount of the market value. This can lead to a significant reduction in the costs of establishing the cadastral value in the amount of the market value.

In 2017, it is possible that some persons, having requested an extract from the Unified State Register of Real Estate, may find in it that the current cadastral value does not comply with Law No. 360-FZ, for example, the cadastral value has not been “recalculated” or the results of the State Property Bonds of 2016 are taken into account as the “current value "despite the fact that they are higher than the previous cadastral value. Individuals and legal entities can try to protect their rights by submitting an application to the Federal State Budgetary Institution "FKP Rosreestr" to enter information about the current cadastral value into the Unified State Register of Real Estate (Article 1 of the Federal Law of May 2, 2006 No. 59-FZ "On the procedure for considering appeals from citizens of the Russian Federation "), as well as applications to the territorial department of Rosreestr to correct errors in the Unified State Register of Real Estate (Article 61 of the Federal Law of July 13, 2015 No. 218-FZ “On State Registration of Real Estate”). The competence of the Federal State Budgetary Institution FKP "Rosreestr" and its branches from 2017 will be determined by the Orders of Rosreestr dated May 12, 2015 No. P/210, dated March 23, 2016 No. P/0133.

But if the application is denied, there will usually be no grounds for appealing such a decision. The fact is that the law on state registration of real estate, which will come into force on January 1, 2017, allows for the correction of technical and registry errors, as a rule, by court decision (clause 4 of Article 61 of the law on state registration of real estate). It establishes: “In cases where there is reason to believe that the correction of a technical error in records and a registry error may cause harm or violate the legitimate interests of copyright holders or third parties who relied on the relevant records contained in the Unified State Register of Real Estate, such correction is made only by court decision " A similar legal position was developed by the Supreme Arbitration Court of the Russian Federation to correct errors in the State Tax Code (Decision of the Supreme Arbitration Court of the Russian Federation dated June 28, 2012 No. VAS-4569/12, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 20, 2010 No. 6200/10, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 22 2011 No. 14765/10, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 15, 2011 No. 12651/11).

Reduction of cadastral value

Ways to reduce cadastral value In accordance with the law, there are 2 ways to change:

• through the revaluation commission;
• V judicial procedure.

Most in an efficient way is to go to court, since the commission is, in fact, the same administrative body that is interested in leaving the previously approved cadastral valuation result. Although formally the law establishes that the dispute commission consists of independent and disinterested members, at the same time, the practice of disputes includes rare cases when they take the side of the rights holders, leaving the previous cadastral value.

Reducing the value of the commission In each region of Russia, a special commission is created to challenge the cadastral value. Both legal entities and individuals - owners or other legal holders of real estate - can apply to this structure. In order to save time and effort, it is better for individuals to immediately go to court, bypassing a dispute in the commission. The application period is within five years from the date of approval of the results of the cadastral assessment and until the approval of the next assessment.

The cadastral value of land is disputed on two grounds:

• unreliable information taken into account during the cadastral valuation (most often this concerns buildings rather than land plots);
• equalization of the cadastral value of land with its market level.

To begin the work of the Rosreestr commission, you need to prepare documents and submit an application. The application form for price revision is free. Attached to it:

• notarized documents for land (certificate of ownership, agreement of purchase and sale, donation, exchange, lease, etc., which confirms the applicant’s right to land);
• appraiser's report, which clearly establishes the market value of the site and which differs from the cadastral value (in in writing and in electronic form);
• examination of the appraiser's report both on paper and on disk (conducted by a union of appraisers and such examination confirms that the market valuation report is reasonable);
• information about unreliable information used in the cadastral valuation (provided if the cadastral valuation is appealed on this basis, and not on the level of market value);
• cadastral certificate about the value of the property.

Without the specified documents, the application will not be considered. The participation of a citizen or legal entity at the commission meeting is not provided. She makes her decision within one month. The results of the commission's work can be:

• rejection of the application;
• change in value.

If the commission’s decision is positive, then it itself sends the necessary information to the cadastral authority, where changes are made to the cadastre. A notification is sent about a negative result. After receiving it, in case of disagreement with the commission’s decision, the applicant can appeal it in court or directly apply to the court with a request to change the cadastral value (without referring to the commission’s decision).

Reducing the cost in court

The reduction procedure in court does not provide for mandatory preliminary application to the assessment commission only for citizens. Legal entities must first contact the commission, otherwise the matter will not progress. Since 2015, cases of cadastral value (so-called administrative cases) have been considered by regional, regional, and republican federal courts. You can go to court at any time from the moment the disputed value is approved until the next estimate is approved. For example, a citizen appeals the cadastral value dated December 20, 2011. During the trial, on December 17, 2016, a new assessment was approved. The court case does not end, and if the court satisfies the claim, the decision will be valid and apply to the assessment that was in effect from December 20, 2011 to December 17, 2016. The new value must be awarded under a new administrative claim to challenge it. Before going to court, you must file an administrative claim and attach necessary documents. It is advisable to prepare a statement of claim with the help of a qualified lawyer, since its preparation requires knowledge of procedural law and failure to comply with it may lead to loss.

The statement of claim must indicate:

• information about the land plot (cadastral number, address, area, etc.);
• cadastral value data (size and date of entry into the cadastre);
• results of the market value of the property (the market value must differ greatly from the cadastral value, otherwise the claim may be refused, for example, if the market value differs by 1-10 percent, then there is little chance of winning in court);
• what exactly is the violation of the rights of the owner or user (high tax, rent, etc.).

The administrative claim disputes precisely the value and therefore the pleading part of the claim indicates the need to establish the market value instead of the existing cadastral value. It is important to know that it is necessary to challenge not as of any date, but specifically as of the date of approval of the cadastral valuation results by a resolution of the head of the subject of the Russian Federation. But keep in mind that all consequences of changes in cadastral value begin to flow from January 1 of the year in which the application was filed with the court.

The following package of documents must be attached to the statement of claim:

• state duty in the amount of 2,000 rubles - for organizations, 300 rubles - for citizens (if it is paid on behalf of shareholders, then its amount is divided between them in equal parts)
• copies of real estate documents (certificate, title documents, lease agreement)
• a copy of the independent appraiser's report on the market value of the site (in paper and electronic format).

It is desirable that the assessment to challenge the value be carried out by a well-known organization in the region with a solid reputation, an expert opinion from a higher organization of appraisers (self-regulatory organization) that the appraiser’s report complies with legal standards. Usually the appraiser himself organizes the examination, since he is a member of a self-regulatory company and must have the appropriate connections.

It is necessary to involve the cadastral chamber, Rosreestr and the body of the subject of the Russian Federation as an administrative defendant in the case, which approved the results of the cadastral valuation in a particular region (usually the governments and administrations of republics, regions, territories, committees, departments and administrations for property, land relations and other). The local administration, neighbors of the site, former owners and others are involved as third parties, that is, everyone who may have an interest in the dispute. The statement of claim is addressed and sent to the regional (territorial, republican) court. Previously, such disputes were considered by arbitration. As with the work of the commission, not only the value itself, equated to the market level, is disputed in court, but also on the basis of unreliable information used in the assessment. If the real estate valuation is carried out by a serious organization and professionally, then the case is generally winning. It is important that the market valuation is made on the date of approval of the cadastral valuation. All this information is contained in the resolution of the head of the subject of the Russian Federation. You can conduct the case in court yourself, or you can entrust it to a representative by proxy. But such a person must have a higher legal education, otherwise he will not be allowed to participate in the case. A judicial challenge may come down to a review of the available case materials, and if the dispute is heated, then a forensic examination may be ordered, despite the fact that the case contains both an appraiser’s report and an expert opinion from the appraisers’ union. A specialist in valuation issues may be invited to the court; it is possible that the appraiser whose report was submitted with the claim will be called. Judicial practice says that, basically, the defendant in court does not object to the demands of the owner (tenant). In this case, you will not have to count on reimbursement of legal expenses (payment of state fees, assessment, examination, preparation of a notarized power of attorney, etc.). If the administrative defendant opposes the plaintiff, then if the claim is satisfied, you can safely recover all legal costs from him. After the court ruling comes into force, the cadastral chamber must independently make changes to the cadastre (since the court sends a copy of the decision to them). However, you should play it safe and contact the cadastral authority yourself with an application to make changes to the state cadastre. A copy of the judicial act must be attached to the application. Currently, the State Duma is considering a bill to suspend the possibility of challenging the cadastral value of real estate. If this law passes, then from 01/01/2017 to 01/01/2020 it will be impossible to re-evaluate the cadastral value, since it is planned to entrust an individual assessment of the property (necessary for a legal dispute) to government agencies, which will be formed during the specified period .

Moratorium on changes in cadastral value until 01/01/2020

On July 3, 2016, the Federal Law “On State Cadastral Valuation”, which comes into force on January 1, 2017, was adopted.
This law describes in detail the new procedure for cadastral valuation and challenging its results.
Another law - Federal Law No. 360-FZ dated 07/03/2016 - actually established a moratorium on changes in cadastral value for the purpose of charging for land in all its possible forms, defined as a percentage of the cadastral value, for the period from 01/01/2017 to 01/01 .2020.

The essence of the moratorium boils down to the following main points:

• in the period from 01/01/2017 to 01/01/2020, a new cadastral assessment is not carried out. The rule defining the cadastral valuation interval (no more than once every three years, but not less than once every five years) is temporarily not applied;
• in the period from 01/01/2017 to 01/01/2020, the cadastral valuation that was in force on 01/01/2014 is applied;
• if a cadastral valuation has not been carried out as of 01/01/2014, the results of the cadastral valuation approved for the period from 01/01/2014 to 12/31/2016 are subject to application;
• if as of 01/01/2014 the cadastral valuation was approved, but in the period from 01/01/2014 to 12/31/2016 another cadastral valuation was carried out or there were several of them, during the moratorium period the cadastral valuation that is the lowest is subject to application;
• if the cadastral value in the period from 01.01.2014 to 31.12.2016 was challenged through the relevant commission of Rosreestr or through the court, during the period of the moratorium the cadastral value determined based on the results of the challenge is applied;
• the “least cost” rule also applies to those objects in respect of which cadastral registration will be carried out during the moratorium period (newly constructed objects, previously registered objects, changed objects).

Let us illustrate the essence of the moratorium with a specific example.
As of January 1, 2014, the cadastral value of the land plot was 100,000 rubles. From 01/01/2016, this cost was determined in the amount of 150,000 rubles.
Taking into account the moratorium established by Law No. 360-FZ, for the purposes of collecting payment for land in the period from 01/01/2017 to 01/01/2020, a cadastral value of 100,000 rubles will be applied.
If the cadastral value of the plot was reduced by court in August 2016 to 75,000 rubles, then during the moratorium period (that is, from 01/01/2017 to 01/01/2020) for the purpose of collecting payments for land in all its forms, this cadastral value is used - 75,000 rubles.

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1.1. Challenging the cadastral value of a land plot: new rules for an old problem in 2016.

The topic of challenging the cadastral value of land plots has remained relevant for many years.

Such high interest is due to the fact that the cadastral value of a land plot directly determines the size of the tax base for calculating land tax payable to the budget, and also in some cases affects the amount of rent and redemption value of such a land plot. Successfully challenging the cadastral value of a land plot allows you to reduce the amount of land tax, the amount of rent and the redemption value of the land plot several times.

The essence of challenging the cadastral value of a land plot comes down to establishing this value in the amount of the market value of the land plot on the basis of paragraph 3 of Article 66 of the Land Code of the Russian Federation.

The procedure for establishing the cadastral value of a land plot in the amount of its market value, if we do not focus on the various legal aspects of this procedure, involves the following procedure:

1. Determination (assessment) of the market value of a land plot with the involvement of professional appraisers. In this case, the market value of the land plot must be determined as of the date as of which its cadastral value was established.

2. Pre-trial challenge of cadastral value.

If the cadastral value of a land plot is disputed by a legal entity, the Federal Law “On Valuation Activities in the Russian Federation” requires a mandatory pre-trial application to review the results of determining the cadastral value to the commission for reviewing disputes about the results of determining the cadastral value under Rosreestr.

An appeal to the commission is possible within five years from the moment the results of determining the cadastral value are entered into the state real estate cadastre, but until the new cadastral value is determined.

The period for consideration of an application for revision of the cadastral value is 1 month from the date of receipt of the application by the commission.

The pre-trial procedure is mandatory exclusively for legal entities. Challenging the cadastral value by individuals is allowed “bypassing” this pre-trial appeal, directly in court.

3. Filing an application to challenge the cadastral value in court.

The results of determining the cadastral value can be challenged by legal entities in court on the grounds of establishing its market value in relation to the property on the date as of which its cadastral value was established, only if the commission rejects the application for revision of the cadastral value, or if the application the revision of the cadastral value was not considered by the commission within the established monthly period.

On September 15, 2015, a new Federal Law came into force - the Code of Administrative Proceedings (hereinafter referred to as CAS), Chapter 25 of which regulates the procedure for considering cases challenging the results of determining the cadastral value.

In accordance with paragraph 15 of Art. 20 CAS, an administrative claim for revision of the cadastral value is filed with the court of a federal city, regional court, supreme court of the republic, regional court, court of an autonomous region and court of an autonomous district at the location of the customer of work to determine the cadastral value or government agency, which determined the cadastral value

In our region, the Kemerovo Regional Court is authorized to consider these cases.

An administrative claim to challenge the results of determining the cadastral value may be filed with the court no later than five years from the date of entry into the state real estate cadastre of the disputed results of determining the cadastral value.

Based on the results of consideration of the administrative claim, the court makes a decision, which enters into legal force one month after the decision is made in full form.

As a rule, by this time the cadastral registration authority has already entered the new cadastral value into the state cadastre on its own.

If this does not happen, from the moment the court decision enters into legal force, the applicant has the right to apply to the court for the issuance of a writ of execution, which he can present to the cadastral registration authority or to the bailiff service department to force the cadastral registration authority to take actions on entering a new cadastral value into the cadastre.

1.2. Cadastral value and taxes: from when can a new (disputed) cadastral value be applied for tax purposes in 2016?

Until recently, the legislation did not define the moment from which a taxpayer can use the changed cadastral value to determine the tax base for land tax.

The decision in this regard was formed by established judicial practice.

Thus, the use of the market value of a land plot established by an arbitration court or commission for the purpose of calculating land tax was allowed only from the tax period following the tax period in which the corresponding decision came into force.

Accordingly, if the time frame for considering a case to challenge the cadastral value and for the court decision to enter into legal force dragged on for quite a long time, then the taxpayer could use the new cadastral value for tax purposes only after a year, or even a longer period, from the moment of going to court. Having initiated the dispute in 2012 and completed it in January 2013, the taxpayer could apply the new value only from 2014.

Such an approach clearly contradicted common sense and the interests of the taxpayer, since it put him at a disadvantage on very formal grounds.

However, it is worth noting the existence of a document according to which the use of the new cadastral value for tax purposes was allowed not in the order indicated above, but from the quarter following the quarter in which the decision to establish the cadastral value entered into legal force. However, this method is complicated by a legal dispute with the tax authorities, who do not recognize the legality of recalculating land tax for part of the tax period, despite the fact that the cadastral value of the land plot changed in the second quarter of the tax period.

New approach, formed at the legislative level, radically changes the procedure for determining the moment from which it is possible to use the cadastral value of a land plot for tax purposes.

The first changes in this issue occurred at the level of the Federal Law “On Valuation Activities in the Russian Federation”, as amended on July 21, 2014.

So, according to clause 24.20. Federal Law “On Valuation Activities in the Russian Federation” as stated, in the event of a change in the cadastral value by decision of a commission or court in the manner prescribed by this law for challenging it, information about the cadastral value established by a decision of the commission or court is applied for the purposes provided for legislation of the Russian Federation, from January 1 of the calendar year in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of the challenge.

Thus, This innovation allows you to recalculate land tax based on the market value of the land plot determined as of the date of filing the application for challenge.

Subsequently, this approach was also reflected in the Tax Code of the Russian Federation, as amended on December 29, 2014, effective from January 1, 2015, with the exception of certain provisions.

According to paragraph 1 of Article 391 of the Tax Code of the Russian Federation as amended, in the event of a change in the cadastral value of a land plot by a decision of the commission for the consideration of disputes about the results of determining the cadastral value or a court decision in the manner established by the Federal Law “On Valuation Activities in the Russian Federation”, information about the cadastral value established by the decision of the specified commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of the dispute.

Thus, since 2015, the legislator allows the recalculation of land tax from January 1 of the year in which the application was submitted to the commission or court and based on the market value of the land plot determined on the date of filing the determination of the cadastral value.

These innovations are certainly positive, since the new approach better meets the interests of land tax payers and is more profitable in comparison with the approach that has lost its relevance.

Note to taxpayers

• In the event of a successful challenge to the cadastral value of a land plot, an updated tax return for land tax should be submitted no earlier than the moment the cadastral registration body enters the new cadastral value into the state real estate cadastre.
• During 2014, a revaluation of the cadastral value of industrial and other special-purpose lands was carried out in the Kemerovo region. The results of this revaluation were approved by the regional committee for state property management and are effective from January 1, 2015.
• In November 2015, a decision was published to approve the results of the state cadastral assessment of lands in settlements of the Kemerovo region. To calculate land tax, new data will be used from January 1, 2016.

From all this it follows that now is the time to challenge the cadastral value of land plots. Artem Ustinov, lawyer at YurInvest:

For the taxpayer the most interesting changes in the topic of challenging the cadastral value are associated with determining the moment from which the land tax payer can use the new cadastral value of the land plot in order to determine the tax base and calculate the amount of land tax payable.

In this direction, the legislator met the taxpayers halfway. It can be said that the new rules for determining the moment from which it is possible to use the disputed cadastral value for tax purposes improve the situation of the taxpayer.

Now, the time spent challenging the cadastral value and the entry into force of the decision to establish a new cadastral value will not be able to “delay” the use of the new cadastral value for tax purposes. Taxpayers can be confident in their ability to recalculate land tax from the tax period in which the application to challenge the cadastral value was submitted to the court or to the commission under Rosreestr, even if this happened at the end of the calendar year.

However, it is worth noting that the new rules, although they improve the situation of land tax payers, still do not fully comply with the provisions of paragraph 3 of Art. 3 of the Tax Code of the Russian Federation, which establishes that taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.

In my opinion, the principle of the economic basis of land tax presupposes that the taxpayer has the right and a real opportunity to revise tax obligations for the entire period in which a cadastral value that does not correspond to the market value was applied.

Otherwise, it does not allow the taxpayer to fully restore the rights violated by the discrepancy between the cadastral value of land plots entered in the state real estate cadastre and their market value.”

If your company is faced with the problem of an inflated cadastral value, the land tax or rent has increased several times, and the redemption value of the land plot has become far from the market value, then we are ready to offer our services to reduce the cadastral value. We are ready to provide legal support at the stage of preliminary assessment of the real market value, calculate the economic benefits of the planned reduction, and also support the project at the pre-trial (commission) or trial stages.
We will be glad to see you among our clients. For more detailed information, you can contact our specialists at any time. You can also request a consultation directly from our website.