Specific indicator cadastral value(hereinafter - UPKS) is a cadastral quotation land object in the calculation per unit of the total area of the object, as a rule, the unit is a square meter.
This parameter is necessary for the calculation and property tax from it.
In various regions Russian Federation the values of the specific indicator are different, and the difference is very significant. The settlement of the issue is a matter of the future, and at present, employees of state institutions and owners use the values \u200b\u200bestablished in their region.
The calculation of the cost according to the cadastre is carried out according to the following formula:
Cost \u003d UPKS * area of a particular site.
Establishment of the UPKS by types of land
To formalize dividends from agricultural land, they are divided into six categories:
- Agricultural land.
- Territories occupied by internal infrastructure: pastures, roads, forest belts, warehouses and other facilities. This also includes the so-called disturbed lands, where the industrial development of sand, deposits of clay, stone, etc. is carried out.
- Lands located under stagnant, that is, stagnant water bodies, such as a pond, reservoir, lake, etc.
- Lands of swamps or covered with bushes and trees. This also includes disturbed lands that are developed in such territories.
- Lands under forests, but not transferred to the profile fund of the Russian Federation. They are with the landowners on the rights of use without a term or without payment.
- Territories that are suitable for reindeer pasture.
For each of these 6 categories, a specific specific indicator is set for calculating the cadastral value.
The procedure for establishing the UPKS
The specific indicator, according to state legislative regulations, is established in 2 stages:
- First, the UPKS of agricultural lands is determined throughout the territory of a particular subject of the Russian Federation. After that, it is processed normative base for the next step.
- At this stage, the UPKS of agricultural real estate is established land objects and individual land holdings in the territories of a particular administrative entity.
Good to know: the specific indicator of the cadastral value is calculated by financiers from the following positions: the estimated dividend from 1 hectare of land is multiplied by the capitalization period of 33 years.
Practical application of UPKS
When calculating the cadastral value, it should be understood that the CPC of a particular site can change by quarters and during the transformation of the permitted use.
That is, for each quarter, an average specific indicator is established for the regions and administrative units in them.
To determine the cadastral value, in most cases, a mass method is used using a specific indicator of the cadastral value (UPKS). The amount of tax on real estate, which includes, among other things, land plots and apartments, depends on their cadastral value. The procedure for calculating this indicator is regulated by the legislation of the Russian Federation.
Mass appraisal of cadastral value using UPKS
The regulatory provisions of the Russian Federation determine that the cadastral value (CV) of objects is calculated mainly for tax purposes based on the analysis of information on the economic properties of the subject of research. After applying the valuation methods, the price for which the object can be acquired in this moment in existing market conditions for the respective authorized use.
For properties with similar characteristics, the CV is calculated using the mass method. Such objects are combined into single valuation groups, with the approval of a single valuation formula. Further, after substituting into it significant indicators that affect the price, a specific indicator of the cadastral value per unit of measurement, usually area, is calculated. Thus, UPKS is a single quotation of objects within the appraisal group.
To determine the cadastral value by the method of mass valuation, the UPKS is multiplied by the area immovable object. If the formation of a single assessment group is impossible due to the lack of market information, an individual calculation of the CV is made.
Application of a specific indicator of cadastral value
The calculation of the cadastral value using the UPKS refers to the methods of mass valuation with comparative approach. The unit measure is used when regression, generic or individual modeling is not appropriate or practical. This method involves the construction of statistical models based on pricing factors. They are identified by the appraiser. budget organization authorized to carry out such actions by law.
Stages of calculating the CF of a real estate object using the UPKS:
- Analysis of the location by the subject of the Russian Federation, municipality, settlement, quarter of the cadastre.
- Formation of an evaluation group with similar objects.
- Calculation of the average value of the AUC depending on the pricing factors per unit of significant characteristics for the assessment group.
- Calculation of the cadastral value: multiplying the obtained indicator and the value of significant characteristics.
The composition of pricing factors in the formula for calculating the specific indicator of cadastral value is determined at the discretion of the appraiser. He refers to them the characteristics of the object, which, in his opinion, affect the market value. These can be quantitative and qualitative parameters, including convenience of location, distances to infrastructure elements, availability engineering networks.
Calculation of UPKS for a land plot
The most popular method of calculating the cadastral value using a specific indicator for calculating tax base land plots. Methodological provisions of the Ministry of Economic Development No. 226 dated May 12, 2017 regulate the procedure for establishing a CA for these objects as follows:
- Land plots (LL) are combined into single valuation groups within a constituent entity of the Russian Federation.
- UPKS is calculated for each group.
- The COP is calculated for each object.
Plots are grouped based on the identity of pricing factors. If these parameters are similar, separate groups are combined. The allotments that make up the following are separated:
- country associations;
- associations of gardeners and gardeners with permitted construction;
- private farms with permitted construction;
- residential buildings (ZhD) of individual development;
- Railway blocked;
- Mid-rise railway;
- Railway multi-apartment multi-storey;
- Other multi-apartment railways.
Steps for determining the UPKS after grouping:
- Identification of pricing factors for each group.
- Allocation of the standard - a section with typical characteristics.
- Creation of subgroups from reference plots with similar parameters.
- Collection and analysis of market information for subgroups.
- Statistical modeling, revealing the dependence of the market price on pricing factors.
- Formation of the formula for calculating the UPKS per unit area.
- Calculation of the PCOS for the standard.
- Calculation of the cadastral value for all allotments of the group with the standard by multiplying the CCA by the area.
Reducing correction factors can be added to the formula for calculating the COP for land plots in the presence of special characteristics, such as the proximity of a sanitary protection, flood zone.
Is it possible to challenge the value of the UPKS?
The calculation of the specific indicator of the cadastral value is carried out on the basis of objective factors, but due to the use of generalized statistical methods for their processing and the subjectivity of the choice, the values obtained may exceed the allowable ones. As a result, the calculated property tax may cause disagreement of the owner.
Property owners who have received another payment order, where the amount of tax clearly does not correspond to the estimated one, we recommend using our free service "KTOTAM.PRO" at the initial stage for a quick online determination of the cadastral value. After entering data about the object into the form, it is enough to indicate its detailed address - so you can find out the size of the taxable base. The service immediately also issues information about neighboring objects. You can get information about an apartment or a land plot in any region of the Russian Federation.
Further, the amount of the cadastral value can be challenged. But for this you will need to apply to the court or the dispute resolution commission based on the results of the determination of the Constitutional Court. There, the plaintiff will have to prove that the valuation actions were carried out on the basis of unreliable data or the existing reducing correction factors were not applied.
For accurate identification, each land plot in Russia is assigned cadastral number.
All information about them is displayed in the cadastre, which is stored in the authorized state bodies.
But property and land in the Russian Federation are taxed.
To correctly calculate them and prevent confusion when determining lease payments, an indicator was approved - the cadastral value.
In fact, this is the market price of real estate, which is established as a result of the assessment of state bodies.
One of the options for determining the price of an allotment is the method using a specific indicator of the cadastral value.
In other words, the specific indicator of the cadastral value is unit of measure for the price of a plot per square meter.
The indicator is an integral part of the calculation of the COP allotment and the calculation of real estate tax. Its use is justified in such situations:
- When new land plots are formed;
- When one object is transferred from one type of operation to another;
- The purpose of the allotment is changed.
Regions and their settlements change this indicator every quarter.
How to calculate the average cost of putting on the cadastre?
Cost = UPKS * plot area.
The cadastral value is determined in the manner prescribed by methodological recommendations No. 26, which were developed in 2018:
- In each region, allotments are combined into groups subject to evaluation;
- Within such a group, the UPKS is calculated;
- Conducted growing cadastral value for each object.
Cost according to the cadastre can be changed by applying reduction factors if available land plot special characteristics.
Land tax rates are regulated by setting upper limits: from 3% to 10-15%. Municipal authorities the authorities have the right to reduce these boundaries.
How is the UPKS of lands of settlements or agricultural purposes determined?
For ease of calculation of land plots form into groups according to the similarity of pricing factors:
- Personal farms with buildings;
- Associations of gardeners and gardeners;
- Country associations;
- Residential houses.
The specific indicator of the cadastral value is determined as follows:
- For each formed group, its own factors affecting the price are determined;
- A site is sought that includes the largest number of typical characteristics;
- A subgroup of objects is formed, the indicators of which are similar;
- The collected market information for each subgroup is analyzed;
- The relationship between the market price and the factors that form it is tracked;
- The SCL is calculated for a selected typical area.
Thus, the specific indicator of the cadastral value is a connecting link among the objects of the same assessment group.
Calculation formula next:
UPKS \u003d (Rpos + Rdeals) * Ki, where:
- Рpos - certain characteristics of the environment of the site;
- Deals - market price object;
- Ki - specifying coefficient for a particular site.
In turn, the indicator of infrastructure (Rpos) is the sum of the cost of allotment communications.
The market value of the property(Rtransactions) can be calculated using the formula:
Rdeals \u003d (P1 * Pk) / 100, where:
- P1 - inventory value of the object;
- Pk is the coefficient of a specific territory, defined as the sum of all coefficients for improving this area (convenient location, linking the distance to infrastructure elements, the presence or absence of engineering networks).
Possibility of challenging the value
In calculating the value of the specific indicator, objective factors are taken, but they are processed using generalized statistical methods. For this reason, the resulting result may exceed the allowable norms and expectations of the owner of the object.
If the site owner disagrees with the calculation methods and results You can resolve the issue if you apply:
- to the dispute resolution committee;
- To court.
All necessary information the cadastral value can be requested in person or via the Internet at the USRN.
Upon receipt of a result that affects the interests of the owner, you can request an explanation.
To assert your rights you need to order an additional regulatory assessment. If its results do not coincide with the “state”, you can start an appeal and prove that:
- When assessing the site, unreliable data were used or reduction correction factors were not taken into account;
- The state examination was carried out in violation of the Methodology for conducting state. examination of land management documentation. This is also the reason that allows you to appeal and cancel the decision to approve the technical documentation.
The term for consideration of an application for revising the price of a plot is 30 days from the date of application.
Conclusion
Method for calculating the cadastral value of land plots using a specific indicator considered the most sought after, since with its use it is possible to make a mass evaluation of objects.
The UPKS itself differs depending on the region. In each subject of the Russian Federation government bodies the indicators set out in them apply.
In contact with
Lands of settlements or agricultural purposes are assessed on the basis of the lists compiled by Rosreestr.
All areas are divided according to their purpose and types of use.
One of the options for determining the price of an allotment is the method using a specific indicator of the cadastral value. In other words, the specific indicator of the cadastral value is a unit of measurement of the price of a plot per square meter.
The indicator is an integral part of the calculation of the cadastral value of the allotment and the calculation of real estate tax. Its use is justified in the following situations:
When new land plots are formed;
When one object is transferred from one type of operation to another;
The purpose of the allotment is changed.
Regions and their settlements change this indicator every quarter.
Cost = UPKS * plot area.
The cadastral value is determined in the manner prescribed by Methodological Recommendations No. 26, which were developed in 2018:
In each region, allotments are combined into groups subject to evaluation;
Within such a group, the UPKS is calculated;
The cadastral value is calculated for each object.
The cost according to the cadastre can be changed by applying reduction factors if the land plot has special characteristics.
Land tax rates are regulated by setting upper limits: from 3% to 10-15%. Municipal authorities have the right to reduce these boundaries.
How is the UPKS of lands of settlements or agricultural purposes determined?
For ease of calculation, land plots are grouped according to the similarity of pricing factors:
Personal farms with buildings;
Associations of gardeners and gardeners;
Country associations;
Residential houses.
The specific indicator of the cadastral value is determined as follows:
1. For each formed group, its own factors affecting the price are determined;
2. A site is searched for that includes the largest number of typical characteristics;
3. A subgroup of objects is formed, the indicators of which are similar;
4. The collected market information is analyzed for each subgroup;
5. The relationship between the market price and the factors that form it is tracked;
6. Calculation of the UPKS for a selected typical area.
Thus, the specific indicator of the cadastral value is a connecting link among the objects of one appraisal group.
The calculation formula is as follows:
UPKS \u003d (Rpos + Rdeals) * Ki, where:
Рpos - certain characteristics of the environment of the site;
Rsdelki - the market value of the object;
Ki - specifying coefficient for a particular site.
In turn, the indicator of infrastructure (Rpos) is the sum of the cost of allotment communications.
The market value of an object (Rtransaction) can be calculated using the formula:
Rdeals \u003d (P1 * Pk) / 100, where:
P1 - inventory value of the object;
PC - coefficient of a specific area, defined as the sum of all coefficients for improving this area (convenient location, linking the distance to infrastructure elements, the presence or absence of engineering networks).
Possibility of challenging the value
In calculating the value of the specific indicator, objective factors are taken, but they are processed using generalized statistical methods. For this reason, the resulting result may exceed the allowable norms and expectations of the owner of the object.
If the site owner disagrees with the calculation methods and results, the issue can be resolved by submitting an application to the dispute resolution commission or to the court.
All the necessary information about the cadastral value can be requested in person or via the Internet at the USRN.
Upon receipt of a result that affects the interests of the owner, you can request an explanation.
To assert your rights, you need to order an additional regulatory assessment. If its results do not coincide with the “state”, you can start an appeal and prove that:
When assessing the site, unreliable data were used or reduction correction factors were not taken into account;
The state examination was carried out in violation of the Methodology for conducting state. examination of land management documentation. This is also the reason that allows you to appeal and cancel the decision to approve the technical documentation.
The term for consideration of an application for revising the price of a plot is 30 days from the date of application.
The method of calculating the cadastral value of land plots using a specific indicator is considered the most popular, since it can be used to make a mass assessment of objects.
The UPKS itself differs depending on the region. In each subject of the Russian Federation, state bodies apply those indicators that are established in them.