New state cadastral valuation. New rules for cadastral valuation of real estate. How to enter new information into the State Property Committee

In accordance with the law, for your own real estate, be it a house, apartment, cottage or plot of land, prerequisite is the calculation of its cadastral price. That is, the establishment of the value of real estate, used when calculating land tax or rent. For the simplicity and quality of this procedure, 237-FZ “On State Cadastral Valuation” was adopted, the meaning of which is to regulate relations when determining it.

Features of cadastral value

In case of purchase and use of a land plot or other real estate object, their cadastral value is calculated. The Federal Law provides a complete explanation of this term and indicates the correct process for performing its calculation. If such a value is determined incorrectly, it leads to huge losses for owners, as well as the impossibility of using real estate.

Before the law was adopted, the main role in real estate valuation was played by private appraisers elected by government agencies on the basis of competitions. We chose them according to the principle that wherever it is cheaper, it is better. It could be that the assessment of two identical objects differed significantly from each other. And the responsibility fell on the shoulders of the owners.

Functions of new budget institutions

Federal Law “On State cadastral valuation" determines the performance of relevant functions for special budget institutions. Regional authorities are directly involved in the creation of enterprises responsible for the work of appraisers. The State Register supervises the procedure conducting an assessment and control over the absence of system errors.

The expenses incurred by the owners due to the incorrect calculation of the appraisers must now be reimbursed to them for the entire time the erroneous value was applied.

The new law prohibits private appraisers from conducting appraisals. Newly created special appraisal institutions are authorized to direct their activities to calculate the cost of the cadastre of the property objects under study. And also those already registered in the state register, but which have undergone any changes.

These organizations are obliged to clarify unclear points, correct shortcomings made when calculating the cost of the cadastre, and preserve copies of submitted reports and various documentation in the archive. At the request of the registration authority, the appointed appraisers transfer the information they have. collected information, and once every three months they report information on market conditions.

In the new adopted law on cadastral value real estate dated 2016 clearly defines the deadlines for such activities. But there are circumstances beyond people’s control, when the price of real estate falls, and then it becomes possible to conduct an additional extraordinary assessment. When carrying out activities related to state assessment, the following actions are performed:

1. Decide and establish the order of its implementation.
2. Draw up a final report of the procedure indicating the calculated price.
3. The results are approved.

In anticipation of the second point, be sure to prepare information and check information. It is necessary to present the required documents that establish the identity of the citizen - applicant, his title papers for real estate, as well as technical documentation relevant property.

After receiving the report, the authorized body draws up a documentary act confirming the result. Such a document is drawn up only when all shortcomings and violations are identified and eliminated. Within 30 days from the date of filing the act, the authorized the authority publishes this document and notifies citizens by:

• posting a notice on the official website;
• advertisements in newspapers, television;
• referrals to registration authorities for further dissemination of information.

During the procedure state assessment, its frequency is subject to strict federal supervision by the legal registration authority. Its functions include identifying violations, taking measures to eliminate them, conducting cost determination checks and other activities. The state registration authority has every right to:

1. Request and receive documents to verify the correctness of cost determination.
2. Issue orders to eliminate violations.
3. Develop methodological guidelines.
4. Exercise other rights permitted by law.

The legal registration authority enters information about the specific price of the object into the Unified State Register before January 1 of the year following the accounting year. A fund is being formed in which government data is collected cadastral valuation. The raison d'être of such a fund is to systematically evaluate the real estate market.

Real estate price revision

Most often, at the request of the owner, the valuation of the property is revised. This is allowed earlier than recommended by federal law. The reason for such recalculations is the owner’s dissatisfaction with the previously established cost. It is also assumed that the initiative can come from the following persons:

• owners;
• participants in the transaction;
• authority, if the site is in its property.

If a citizen believes that the cadastral value of his house or apartment is overestimated, then he has the right to demand its revision.

First, write a request for clarification to the budgetary government agency where the assessment is being carried out. A response must be sent no later than 30 days later.

Secondly, an appeal is drawn up to correct errors that were made when calculating the cost. In this case, the owner himself will not be able to correctly identify the errors, so it is necessary to involve a specialist. The application must be accompanied by a document confirming the applicant’s correctness.

Thirdly, the decision is challenged in a special regional commission or through the court. Here you need to order a report at your own expense. market value property for the same number for which the cadastral was calculated. If, as a result of the audit, the market value is lower, this is a good reason to demand a recalculation.

According to Law 237-FZ, state cadastral valuation is carried out with the aim of creating technical documentation as a basis for establishing the value of property, transactions made with it and registration.

Common standards

The Law does not provide guidelines for calculations. They are developed and approved by the Ministry of Economic Development. But the main thing the purpose of the methodology is general and uniform rules for all regions. The cost of technically similar objects according to the cadastre cannot differ significantly from each other. When correcting violations and technical errors, changes are made in favor of the owners.

If an error is identified in calculating the cost according to the cadastre of one of the apartments in multi-storey building, it is enough to submit an application from one owner. Changes in the calculation will apply to all housing units in the house.

If a citizen paid an erroneously calculated tax during a certain period, then the assessment government agency is obliged to make a full recalculation and return the overpaid funds to the applicant. In a crisis situation, when real estate prices drop sharply, regional authorities may order an unscheduled additional assessment.

Today there is a transition period of the new Law; it will last until 2020. At this time, real estate valuation can be carried out both according to the old instructions and according to the new rules. If the object was calculated in the old way, then if necessary, its value will have to be disputed in the same way.

The law establishes uniform rules and avoids inconsistencies between market and cadastral values. Citizens who turn to the services of government appraisers do not pay the costs out of their own pockets, but the salaries of government agency employees are formed from taxes collected from the same citizens. With the adoption of the Law on Cadastral Valuation 237-FZ, the flow of funds to the state budget will increase. This will not arise due to an increase in the cost or amount of taxes, but due to the fact that real estate objects will be involved in economic turnover, coming out of the shadows.

Mikhail Prikhozhan, lawyer, “Taxes and Law” direction of the SRG Group of Companies:

The new edition of the law on state cadastral valuation introduced new rules for determining cadastral value in 2019, and also significantly changed the procedure for challenging it. Now cadastral valuation is carried out by budgetary institutions that work on an ongoing basis. Let me remind you that previously this work was carried out by appraisers who were hired through a one-time competition.

Besides, new order gave interested parties the opportunity to submit comments on the draft report on the state cadastral valuation. According to the legislator, these changes should improve the quality of cadastral valuation and make it more objective.

Thus, budgetary institutions operating on an ongoing basis will be able to collect data on the characteristics of the objects being assessed, and the ability to submit comments on the draft assessment report will eliminate the occurrence of errors during the assessment.

Along with the entry into force of the results of the state cadastral valuation carried out according to the new rules, a new procedure for challenging the cadastral value began to work.

Now, to challenge the cadastral value, you do not need to contact the commission for challenging the results of determining the cadastral value. Interested parties may apply directly to the court. This innovation can be considered positive, since the commissions, as a rule, did not make positive decisions in favor of the copyright holders of real estate. In addition, the new challenge procedure will allow copyright holders to save a considerable amount of time.

However, within new procedure However, the possibility of voluntary appeal to the commission is allowed. Now they will be created according to new rules, and the commissions will only have the authority to review the cadastral value when establishing it equal to the market value. As for the issues of revising the cadastral value related to the presence of errors during the cadastral valuation, they will be considered exclusively by budgetary institutions,

Conducted state cadastral valuation.

It should be noted that at present such commissions have not yet been created either in Moscow or in the Moscow region. Therefore, it is too early to talk about how successful this innovation is.

Besides this, Methodical instructions on the state cadastral valuation (approved by order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226) it is possible to take into account the results of challenging the previously valid cadastral value when conducting the next state cadastral valuation.

Thus, it was expected that when challenging the cadastral value, copyright holders would not have to challenge it again, since the results of the previous challenge were taken into account automatically. However, in practice everything turned out to be not so rosy. In most cases, budgetary institutions in Moscow and the Moscow region, at the stage of discussing the draft report on determining the cadastral value, refused to change the value, citing the fact that the previously disputed cadastral value was established equal to the market value on a date different from the date of the next cadastral valuation.

Changing the procedure for challenging cadastral value

Nothing stands still, and the legislator is already preparing to make changes to the procedure for challenging the cadastral value that has just begun to take effect. The Russian Ministry of Economic Development has prepared and posted for discussion a bill that completely abolishes the current procedure for challenging cadastral values ​​(ID: 02/04/07-18/00081912). Currently, the bill is being prepared for submission to the Government of the Russian Federation, and, according to some experts, the initiative may be approved by deputies as early as this spring.

The bill introduces a new procedure for challenging cadastral values. According to the new rules, interested parties will not be able to go to court directly to challenge the cadastral value. It is expected that they will still have to undergo mandatory pre-trial procedure. In particular, property rights holders will need to contact the federal budgetary institution that carried out the cadastral valuation with an application and an assessment report. In this case, an application to establish the cadastral value of an object equal to the market value must be submitted within six

Months from the date as of which the market valuation of the property was carried out (the date must be indicated in the valuation report attached to the application). Thus, the requirement that the market value assessment report be drawn up on the date of determination of the cadastral value will be canceled.

Thus, the assessment report can be prepared for any date up to six months before the submission of the report and application (i.e. the application can be submitted within six months from the date on which the report was prepared).

After the pre-trial procedure has been completed, a new test will begin for interested parties in the form of a new judicial procedure for challenging the cadastral value.

It is assumed that the courts will not consider demands to establish the cadastral value of real estate equal to the market value. IN judicial procedure It will be possible to challenge only the decision of a budgetary institution to refuse to revise the cadastral value. However, the bill does not imply

Adjustment of regulatory and judicial acts on this issue in terms of regulating the procedure for challenging these decisions of budgetary institutions.

Without making the necessary changes, Chapter 25 of the CAS and Resolution of the Plenum of the Supreme Court of the Russian Federation No. 28 of June 30, 2015, which currently establish the procedural procedure for challenging the cadastral value in court, will contradict the proposed wording of the law. These acts regulate issues of challenging decisions of commissions, and not the procedure for challenging decisions of budgetary institutions. Hence, judicial practice challenging the cadastral

The values, in fact, will have to be formed anew, and the challenge procedure itself will not be as simple and clear as before.

Taking this into account, it cannot be ruled out that in the future there will be a need for further adjustments to the legislation.

A. Zyablov, Director of the Legal Support Department of the IPT Real Estate Administration:
- In 2019, there are indeed many changes in the legislation on cadastral value.
Firstly, from January 1, 2019, the amendments introduced by the Federal Law of August 3, 2018 No. 334-FZ “On Amendments to Article 52 of Part One and Part Two of the Tax Code” come into force Russian Federation"in paragraph 15 of Art. 378.2, clause 1.1 art. 391 and paragraph 2 of Art. 403 of the Tax Code of the Russian Federation. This law corrects the procedure for applying for tax purposes the cadastral value changed by a court or commission as a result of challenging the cadastral value. If previously the cadastral value changed during a dispute was applied for tax purposes from January 1 of the current year, then in accordance with the new rules, changes in the cadastral value will be taken into account from the date of commencement of its application.
Exactly the same rules are established for changes in cadastral value associated with the correction of technical errors. But the change in cadastral
the value of the property due to changes in the characteristics of the property itself is taken into account when determining tax base from the date of making the corresponding changes to the Unified State Register.
Secondly, from March 2, 2019, a new procedure for determining the cadastral value of real estate comes into force (approved by Order of the Ministry of Economic Development of Russia dated September 24, 2018 No. 514 “On approval of the Procedure for determining the cadastral value of real estate when carrying out state cadastral registration of previously unregistered objects real estate, inclusion in the Unified State Register of Real Estate information about previously registered real estate objects or entering into the Unified State Register of Real Estate relevant information when the qualitative and (or) quantitative characteristics of real estate objects change, entailing a change in their cadastral value"), which spells out the mechanisms for determining cadastral value of unfinished construction projects, parking spaces, single real estate complexes.
In our opinion, such regulation should have taken place simultaneously with the beginning of the use of cadastral value as a tax base. Especially if we talk about the procedure for applying the changed cadastral value, which cannot be called fair, having an economic basis, i.e. corresponding to the basic principles of legislation on taxes and fees established in Article 3 of the Tax Code of the Russian Federation. It turns out that according to the rules in force before January 1, 2019, if you disputed the cadastral value, the state took part of the difference between the tax calculated on the original and amended cadastral value. It's good that changes have been made at least now. As they say, better late than never.

E. Seliverstova, technical director DMSTR company:
- From January 1, 2019, the procedure for applying cadastral value when taxing real estate is changing. The key points can be identified as follows:
1. The basis for taxation will be the cadastral value entered into the Unified State Register of Real Estate (USRN), including when it changes based on the results of establishing the market value. I continue: the change occurs by decision of a special commission of Rosreestr or by a court decision.
A fundamentally important point in this situation will be that the cadastral value will be adjusted from the date the changed data is entered into the Unified State Register (previously the cadastral value was adjusted from January 1 of the next year).
2. The next important point is the changes in the tax code (Federal Law dated August 3, 2018 No. 334-FZ “On Amendments to Article 52 of Part One and Part Two of the Tax Code of the Russian Federation”), according to which now property tax in case of correction errors or appeals, the cost can only be recalculated downward, which is a definite plus for taxpayers. Now size
tax calculated on the basis of the cadastral value can be recalculated for the entire period of taxation of the object, whereas previously changes were made from the date of filing the taxpayer’s application. Thus, the advantages for taxpayers are obvious - the taxation system is simplified, while the risk of paying taxes on an incorrectly determined cadastral value is practically reduced to zero, subject to changes being made to the Unified State Register of Real Estate that confirm these data.

Evgeniy Komkov, lawyer at Law Center Kruglov, Shumar and Partners:
- Many articles and comments have been written about changing the procedure for determining cadastral value, since this topic affects almost all categories of citizens and legal entities. I think there is no point in listing all the innovations; I suggest focusing on the main ones.
The main and most significant innovation is the possibility of changing the tax not for the current year, but for the last three tax periods,
although there are numerous disputes and discussions regarding this provision. The fact is that, since the normative act came into force only on January 1, there is currently no clear practice regarding the timing of tax “recalculation”. It should also be noted that this provision applies only to individuals.
Since its introduction, the cadastral valuation, as well as its challenge, has raised more questions than answers and, of course, the scheme that has been applied is not ideal. The most effective method in which all parties can benefit is clarity and transparency.
At the moment, with the introduction of changes, the entire system of assessment and challenge is undergoing significant changes, including on a regional basis. There is an opinion that within the city of Moscow there will be no such stage as a “commission” at all, and both citizens and legal entities will immediately contact judiciary. The commissions will still remain at the level of other regions.
The practice of applying the new edition, as noted earlier, has not yet been formed. Unfortunately, in the modern situation, it is the practice of application that determines how one or another normative act will be implemented and applied in specific situations.
For my part, I see more advantages than disadvantages in introducing changes. The main disadvantage at the moment is the lack of a clear algorithm for handling, consideration and calculation, but this disadvantage is removable. The main criterion by which cadastral valuation is technically carried out has not changed. The new edition deciphers concepts that were not mentioned in the old edition, for example, such as correcting a technical error. I think that this provision will be applied in cases where there is an obvious error, the determination of which is possible without the implementation of special knowledge.
Also, the methodology and procedure itself are more unified and are brought under a single criterion. If we have a transparent formula for all types of objects of assessment, then the disputes themselves should become less.
Of course, the assessment itself is a slightly subjective action, in which, for example, the final result depends on the choice of one or another analogue, but if the rules are transparent and understandable, then there will be less possibility of variation, and the likelihood of obtaining an objective and reliable result is greater.
I think the first practice of challenging and applying the new edition will appear in about six months, and after that there will be no debate about the effectiveness and need for changes, since the remaining unclear points will be sorted out.

M. Alekseev, lawyer at the real estate and investment practice “Kachkin and Partners”:
- On March 2, a new procedure for determining the cadastral value of real estate, approved by Order of the Ministry of Economic Development of Russia dated September 24, 2018 No. 514, comes into effect. At the same time, existing orders, in accordance with which the current procedure for determining cadastral value is regulated, will become invalid.
The new procedure eliminates a number of significant shortcomings of the current procedure, which contributes to a more complete and systematic approach to determining the cadastral value of real estate as the main tool for determining the tax base for the relevant types of taxes.
Firstly, the new procedure establishes general rules for determining cadastral value for all real estate objects and replaces two previously existing orders that were in force in relation to land plots and in relation to other real estate objects.
Secondly, the list of cases in which the cadastral value is subject to determination has been expanded and brought to uniformity; among others, new, previously unmentioned information is listed, the change of which leads to a revision of the cadastral value.
Thirdly, the list of real estate objects in respect of which the procedure for determining cadastral value is applied has been significantly revised. Thus, in addition to the “classical” mention of land plots, buildings and premises, the new procedure will be applied to such real estate objects as parking spaces, a single real estate complex, unfinished construction projects, the procedure for determining the cadastral value of which was not previously established.
Fourthly, the gap in the application of the specific indicator of cadastral value (UPCS) has been consistently resolved. The current procedure for determining the cadastral value does not contain a rule that resolves the problem in the case when the UPCS of the valued object has not been established. The new procedure proposes the use of a multi-stage system of such indicators, so, for example, if the average value of the SVCS of a room in a building is not determined, then the SVCS of the premises of the corresponding purpose, established in the quarter, is applied, locality, municipal district (urban district), subject, respectively.
In general, I assess the current changes in the procedure for determining cadastral value as positive. Refusal of many regulatory legal acts regulating the issue of real estate valuation, be it land plot or premises, as well as the rejection of a cumbersome and difficult-to-understand system of norms, for example, regarding the division of land plots into separate groups for the purpose of determining the cadastral value, from my point of view, should make law enforcement in this area of ​​​​relations more clear.

N. Trebesova, appraiser at Sercons Group:
- In my opinion, the new procedure for determining the cadastral value will not significantly affect the quality and consequences for taxpayers.
Challenging the cadastral value occurs for two reasons: unreliability, overestimation of the cadastral value relative to the market value. In the latter case, this occurs due to the lack of technical capabilities to take into account all the individual characteristics of a particular property. Since state appraisers have the same amount of information about objects, and they, like all people, are capable of technical errors, I think nothing will change.
As for the procedure for challenging the cadastral value, this is good news for taxpayers: it is now possible to reduce tax payments not from the beginning of the year, but for the three previous tax periods. For example, if you dispute the cost in 2019, then you can recalculate from 01/01/2017, because tax period - year. From 01/01/2019 according to Art. 391 of the Tax Code of the Russian Federation, if the cadastral value of an object is changed on the basis of market value by decision of the
mission to consider disputes about the results of determining the cadastral value or a court decision, then information about it is taken into account when determining the tax base starting from the date of commencement of application for tax purposes of the cadastral value that is the subject of a challenge.
The changes that came into force on January 1, 2019 will apply to information about changes in cadastral value entered into the Unified State Register of Real Estate on grounds (commission decision or court decision) that arose after January 1, 2019. Thus, if by decision commission or court, the cadastral value, for example, of a land plot was changed after January 1, 2019 (including for claims filed before January 1, 2019), then the applicant will be able to receive a recalculation, but no more than for the previous three calendar years.
In my opinion, the most complete and meaningful commentary on the new changes to the Tax Code of the Russian Federation is Letter of the Ministry of Finance of the Russian Federation dated September 27, 2018 No. 03-05-05-02/69137.
I note that in 2018, amendments to the Law “On State Cadastral Valuation” (Law on State Bonds) were considered, if adopted, the recalculation would be for the three previous years for those objects whose cadastral value was established from January 1, 2019. That is, the actual the effect of the amendment “for the three previous years” would be in effect only from 2022.
However, amendments to the law on state bonds were never adopted.
In addition, the commission for challenging the cadastral value will be at the same State Budgetary Institution as the state appraisers. It is specifically defined to challenge the cadastral value, the validity of which is assigned after 2019. The “old” commission under Rosreestr will continue to consider disputes based on the cadastral value valid in 2019. While the “new” regional commission is only preparing for its first meeting, it is difficult to draw objective conclusions about the work.

Events in the professional sphere
Head of the Ministry of Construction: reducing the tax burden on developers will allow them to optimize costs

The abolition of income tax and VAT for developers constructing social facilities for transfer to the state and municipalities will allow construction companies to optimize their costs and avoid a significant increase in construction costs. This opinion was expressed by the Minister of Construction and Housing and Communal Services of the Russian Federation Vladimir Yakushev.
Speaking with his annual address to the Federal Assembly, the head of state proposed reducing the tax burden on developers who build social facilities and transfer them to the state and municipalities. According to the president, it is necessary to free developers from this burden, thereby stimulating the integrated development of cities and towns. Currently, there is a rule requiring the transfer of the infrastructure of a residential area, created by the developer at his own expense, to the jurisdiction of the municipality free of charge, but does not relieve it of the obligation to pay taxes on these objects.
“The proposed amendments will avoid additional tax costs for developers and, consequently, a significant increase in the cost of housing construction,” the minister clarified.
Currently, the Russian Ministry of Construction is implementing a program aimed at supporting the construction of social and road infrastructure in projects for the integrated development of the territory. In 2019, it is planned to send 22.5 billion rubles to the regions, which will be distributed to implement 99 projects in 42 regions.
The minister noted that the proposals of the head of state to provide mortgage holidays to citizens who have lost income due to job loss, illness or other circumstances by providing a deferment on payments, the possibility of increasing the loan term or establishing a grace period in repaying the principal debt with a reduction in monthly payments will be worked out together with the Ministry of Finance, the Central Bank of the Russian Federation, DOM.RF and other interested federal authorities.
Another significant decision of the president is the development of convenient and accessible financial instruments aimed at supporting individual housing construction.
“Having your own home is a solution to the housing problem of many Russian families who would like to live outside the city, in the countryside, and raise their children closer to nature. This is a real solution to the housing problem for residents of the regions. It is also important financial aspect- for the same money you can build a house larger area than buying housing in the city. Big house“This is a big family, which also helps solve the demographic problem facing the country,” says Vladimir Yakushev.
Press center of the Ministry of Construction of Russia

Alexander Kolov

The state cadastral valuation will take place in a “new” way in some constituent entities of the Russian Federation already in 2017.

According to the “new” - current question. Federal Law dated July 3, 2016 No. 237-FZ “On State Cadastral Valuation” regulates not only the state cadastral valuation (GKO) according to the “new” one, but also the challenge of the cadastral value according to the “new” one, determined according to the norms of the above Federal Law. The specified Federal Law comes into force on January 1, 2017. We should expect the implementation of GKOs according to the “new” in some constituent entities of the Russian Federation already in 2017. The “freezing” of the cadastral value until 01/01/2020, determined according to the norms of Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities in the Russian Federation”, will only stimulate subjects of the Russian Federation will carry out state bonds under the “new” method in the near future. “Freezing” was introduced by Federal Law No. 360-FZ dated July 3, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation,” which came into force on July 15, 2016.

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, i.e. or according to the norms of Federal Law No. 135-FZ of July 29, 1998 or Federal Law No. 237-FZ of July 3, 2016. See Part 7 of Article 24 of Federal Law No. 237-FZ. according to the norms of Federal Law No. 237-FZ will occur in a manner similar to the order according to the norms No. 135-FZ. We can highlight the following main features of challenging the cadastral value according to the “new” one.

According to the norms of Federal Law No. 135-FZ, there is a mandatory pre-trial procedure for legal entities, but according to the norms of Federal Law No. 237-FZ there is no such order, incl. for legal entities. According to the norms of Federal Law No. 135-FZ, commissions for the consideration of disputes regarding challenging the cadastral value were created by Rosreestr at its territorial departments. According to the norms of Federal Law No. 237-FZ, similar commissions will be created by a government agency of a constituent entity of the Russian Federation. Consequently, for some time, with a high degree of probability, in some regions two commissions will operate simultaneously: one to consider disputes in accordance with the norms of Federal Law No. 237-FZ, the other under the norms of No. 135-FZ.

Persons holding public positions and positions in the municipal service should make up no more than half of the members of the commission considering disputes according to the norms of Federal Law No. 237-FZ. The commission may include a representative of the Council of Municipal Formations ( non-profit organization), who does not hold a municipal position. Taking into account this representative a majority in decision-making can be ensured. In addition, apparently, the Ministry of Economic Development of the Russian Federation will introduce a rule that in case of equality of votes, the presiding officer’s vote will be decisive. The chairperson will probably be appointed by a representative of a government agency of a constituent entity of the Russian Federation.

There are no clear instructions in Federal Law No. 237-FZ about the need to create commissions by a certain date. Article 22 of Federal Law No. 237-FZ can be interpreted to mean that the creation of a commission is a right of a government agency of a constituent entity of the Russian Federation, and not an obligation. Therefore, there is a high probability that in a number of constituent entities of the Russian Federation, commissions for the consideration of disputes according to the norms of Federal Law No. 237-FZ will not be created by 2020.

In a number of constituent entities of the Russian Federation, it is much easier for taxpayers and tenants of state-owned land plots to establish the cadastral value in the amount of the market value through a commission under the management of Rosreestr than in court. This is due to the time frame for consideration (1 month) and the powers of the commission (lack of the right to order an examination, etc.). In such a short period of time, interested parties, incl. organs local government, do not have time to prepare either comments on the appraiser’s report or independently order a report from an independent appraiser. In the absence of these documents, the report is verified formally. In addition, commissions generally do not have sufficient staff with specialized evaluation knowledge to adequately review reports on a mass scale. The prevailing approach in some commissions is to satisfy all applications unless significant criticisms of the report are identified. Therefore, the above innovation may make it difficult to challenge the cadastral value in a number of entities.

Federal Law No. 237-FZ grants the right holders of real estate objects the right, at the stage of preparation for the conduct of the State Defense Order, to submit a declaration on their real estate after the publication of the decision on the conduct of the State Defense Order (Article 12). This rule is aimed at clarifying the data necessary to more accurately determine the cost, which specific ones are still unclear. Certainty will appear after the Ministry of Economic Development approves the Declaration Form. Probably, we are talking about clarifying such data as: the year of construction of the public housing complex, the percentage of physical deterioration of the public housing complex, the percentage of technical premises from the total area of ​​​​the administrative, business or shopping center, the permitted use of the land plot, the maximum development parameters in accordance with the GPZU or urban planning regulations, etc. According to the norms of Federal Law No. 135-FZ, the right holders of OKS and land plots do not have the right to submit declarations during the conduct of state bonds. According to Federal Law No. 237-FZ, all interested parties have the right to make comments on the interim reporting materials of the State Defense Committee within 60 days from the date of publication. There is a similar norm in Federal Law No. 135-FZ, but the period for comments is 20 working days (came into force on 04/01/2015 in force of Federal Law dated 07/21/2014 N 225-FZ). The above changes are aimed at reducing the number of disputes about challenging the cadastral value. Federal Law No. 237 Federal Law does not provide for the possibility of challenging errors in determining the cadastral value in the commission. If such a possibility is not prescribed by the Ministry of Economic Development in the Commission’s Procedure, then it should be stated that such a possibility does not exist.

According to the norms of Federal Law No. 237-FZ, a budgetary institution created by a government agency of a constituent entity of the Russian Federation, by decision of the latter, will conduct state tax assessments and sign a report, as well as give explanations related to the determination of cadastral value, consider requests for correction of errors, incl. technical, methodological, allowed during the State Defense Committee. She has the right to correct errors only downwards. If a budgetary institution corrects errors it made in the report on the State Bonds, then it transfers the data to the government agency of the constituent entity of the Russian Federation to make corrections in the act approving the results of the State Bonds.

Interested parties have the right to appeal to the court the decision of the above-mentioned budgetary institution in court according to the norms of Chapter. 22 CAS RF. They also have the right to file an administrative claim to challenge the cadastral value. When considering the requirements in the order of Ch. 22 of the CAS of the Russian Federation on the cancellation of the decision of a budgetary institution to refuse to correct an error, apparently, the courts will not establish the cadastral value, but will order to reconsider the application of the interested party. To interested parties It is very difficult to prove an error, especially a methodological one, even within the framework of legal proceedings. Therefore, they are recommended to follow the beaten path: file a claim to establish the cadastral value in the amount of the market value. Bye regulations do not provide for the need to submit the conclusion of the SROO (self-regulatory organization of appraisers) on the report of an independent appraiser to the commission or to the court to establish the cadastral value in the amount of the market value according to the norms of Federal Law No. 237-FZ, in contrast to challenging the cadastral value according to the norms of Federal Law No. 135-FZ. Article 246 of the CAS of the Russian Federation establishes the obligation to submit the conclusion of the SROO, if this is established by the Ministry of Economic Development of the Russian Federation. The latter provides this only for challenging the cadastral value in accordance with the norms of Federal Law No. 135-FZ when the cadastral value is reduced by more than 30%, if the applicant wishes to receive a positive decision. See Order of the Ministry of Economic Development of Russia dated May 4, 2012 No. 263. Federal Law No. 237-FZ does not provide for the obligation to provide the conclusion of the SROO to the commission. Federal Law No. 135-FZ (as amended by Federal Law dated June 2, 2016 N 172-FZ) declares that the conclusion of the SROO is prepared on a voluntary basis; it excluded the conclusion of the SROO from the list of documents that must be submitted to the commission. In this case, the decision to amend the Procedure approved by Order No. 263 seems logical. However, the Ministry of Economic Development is in no hurry to make such a decision. The above innovations can lead to a significant reduction in the costs of establishing the cadastral value in the amount of the market value.

When submitting an application to the commission to establish the cadastral value in the amount of the market value according to the norms of Federal Law No. 237-FZ, the following documents are submitted:

• An extract from the Unified State Register of Real Estate (USRN), which must contain information about the cadastral value of the property.
• 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;
• Market value assessment report compiled on paper and electronic media.

From 01/01/2017, the Federal Law of 07/13/2015 No. 218-FZ “On state registration real estate", which provides for the unification of the State Property Committee (State Real Estate Cadastre) and the Unified State Register of Rights to real estate and transactions with him). Therefore, an extract from the Unified State Register will, as a rule, simultaneously be a document confirming the rights to the disputed object and the disputed cadastral value. “Certificate of cadastral value” will not be issued from 01/01/2017. Amendments have also been made to Federal Law No. 135-FZ, which come into force on January 1, 2017.

According to the norms of Federal Law No. 135-FZ and Federal Law No. 237-FZ, local government bodies and authorities state power– budget recipients of the corresponding real estate taxes have the right to challenge the commission’s decision to significantly reduce the cadastral value. This conclusion is based on Post. Constitutional Court of the Russian Federation dated July 5, 2016 No. 15-P.

Main conclusions.

It is carried out according to the norms of the law according to the norms of which the cadastral value was established, i.e. or according to the norms of Federal Law No. 135-FZ of July 29, 1998 or Federal Law No. 237-FZ of July 3, 2016 “On State Cadastral Valuation”.
- According to the norms of Federal Law No. 135-FZ, there is a mandatory pre-trial procedure for legal entities; according to the norms of Federal Law No. 237-FZ, there is no such order, incl. for legal entities.
- According to the norms of Federal Law No. 135-FZ, commissions for the consideration of disputes regarding challenging the cadastral value were created by Rosreestr at its territorial departments. According to the norms of Federal Law No. 237-FZ, similar commissions will be created by a government agency of a constituent entity of the Russian Federation. Federal Law No. 237-FZ can be interpreted to mean that the creation of a commission is a right of a government agency of a constituent entity of the Russian Federation, and not an obligation.
- According to the norms of Federal Law No. 135-FZ, commissions consider applications for correction of errors and applications for establishing the cadastral value in the amount of the market value. According to the norms of Federal Law No. 237-FZ, apparently, the commissions will only consider applications to establish the cadastral value in the amount of the market value. Applications for correction of errors will be considered by budgetary institutions created by a government agency of a constituent entity of the Russian Federation, which, by decision of the latter, implement state bonds and sign the report. They have the right to correct errors that lead to a reduction in the cadastral value.
- According to the norms of both Federal Law No. 135-FZ and Federal Law No. 237-FZ, local government bodies and public authorities - budget recipients of the corresponding real estate taxes - have the right to challenge the commission’s decision to significantly reduce the cadastral value.
- So far, regulations 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 according to the norms of Federal Law No. 237-FZ, in contrast to challenging the cadastral value according to the norms of Federal Law No. 135-FZ.

13.07.2016 10:17

In early July, the president signed the law on state cadastral valuation. What will ultimately change for ordinary citizens - property owners?

The law on state cadastral valuation directly applies to all citizens who have at least some kind of real estate - an apartment, a house, a dacha, a plot of land. It is this very assessment that determines what taxes you will have to pay for land and property. Let us remind you that all Russians have been paying land tax for several years at cadastral (close to market) value. Owners of housing and dachas in 27 regions, including Moscow and the Moscow region, will pay property tax at cadastral value for the first time this year. By 2020, other regions will gradually switch to the same scheme.

Let’s figure out what will ultimately change for ordinary citizens—real estate owners.

Who is responsible for the calculations?

Like now. The cadastral value is determined by private appraisers, who are selected by local authorities on a competitive basis. One of the main selection criteria is the price of services; the cheaper, the better. Which is not the best guarantee of professionalism and quality of work.

No one can control the activities of appraisers (this is not stated in the law) except themselves, that is, their self-regulatory organizations. If the appraisers “messed up” and, say, it turns out that the cadastral value of two identical houses in the neighborhood differs by a factor of two, nothing can be done. The home owners themselves need to correct the situation - order an alternative assessment from their own pockets and challenge the calculations. It turned out that the main responsibility was the property owners. If you are dissatisfied that your cadastral value was inflated and, accordingly, an inflated tax was calculated - so you yourself have to pay to correct the situation.

How will it be? Cadastral valuation will be trusted only to special state budgetary institutions. These institutions will have to be created locally by regional authorities, who will be responsible for the work of appraisers. New law provides for supervision by Rosreestr over the cadastral valuation. Now this department will monitor that state budgetary institutions do not make systemic errors.

A very important innovation is that the law stipulates that losses incurred by property owners due to errors by state appraisers must be compensated for the entire period of application of the incorrect cadastral value.

Work on mistakes

Like now. As we said above, practically nothing - the property owner himself must take care of correcting errors. If, of course, he manages to notice them - since there are many questions about the calculation methodology, it is not only incomprehensible to ordinary citizens, but also often to specialists.

How will it be? The methodology itself is not spelled out in the new law. It must be developed and approved Ministry of Economic Development. But it is promised that there will be uniform rules for all Russian regions - so that the cadastral value does not jump, depending on the preferences of specific performers, as it is now.

But serious innovations that are useful for citizens have been introduced into the process of correcting errors.

“The law provides for innovations that will significantly simplify the situation with correcting similar or widespread errors. For example, if we are talking about an error in the cadastral value of apartments in one building or plots in one association. It is enough for one of the owners to apply to correct such an error, and it will be corrected for everyone,” the press service of Rosreestr explained to KP.

In addition, if a citizen has already paid tax at the “wrong” cadastral value, the amount of tax will be required to recalculate him “retroactively” and return the overpayment. Moreover, regardless of whether he himself challenged the mistake or his neighbor did it.

And if there is a crisis...

Like now. The current law does not take into account the possibility that one day real estate prices may collapse. Citizens will still pay at the “pre-crisis” cadastral value until a new cadastral valuation is carried out. And even challenging it will not help here - an “alternative” report should take into account the market value on the same date when the cadastral valuation was carried out, and not today’s realities.

How will it be? Regional authorities now have the right to order an extraordinary assessment - if suddenly real estate prices in a particular region have fallen by more than 30 percent since previous calculations (this has happened during the current crisis).

What to do if you are dissatisfied?

Like now. Actually, there is only one option - to challenge the doubtful calculations through the local commission under Rosreestr or through the court. The law recognizes two reasons for challenging. The first is an error by the appraisers that affected the calculations (say, in the area of ​​an apartment or plot). Secondly, the cadastral value turned out to be higher than the market value, and this is documented (you need to independently order a report on market valuation your real estate).

How will it be? The opportunity to challenge your cadastral value in a special commission (according to the new rules, they will be created by decision of regional authorities) or through the court remains.

However, you can try to solve your problems in a simpler way - express your complaints to the appraisers themselves. The new law obliges them to provide explanations about what, how and why they counted, including at the request of citizens. This is good. Because previously, a perplexed citizen had to search the Internet for the required report in the State Assessment Data Fund and try to understand it (a task practically impossible to solve without specialists). If, while preparing clarifications, the appraisers discover that they have made a mistake, they are obliged to immediately make changes - the citizen will not have to go anywhere else. The same goes for errors (typos, arithmetic errors, etc.) - they will be corrected by the appraisers themselves at the request of citizens. (For more details, see the graphics).

When will the innovations start working?

The law comes into force on January 1, 2017. However, there are details. A transition period is established from 2017 to 2020, during which cadastral valuation can be carried out according to both old and new rules. The decision on exactly when to switch to new rules is made by the regional authorities.

In this regard, it is important to remember: the cadastral value established according to the method of the old law will have to be challenged according to the old rules (even if this happens after January 1, 2017). But the one that was determined according to the new law, according to the new rules. That is, before “downloading your license,” you will first have to figure out what scheme you used to make the calculations.

And at whose expense are we “walking”?

Igor Zinevich, lawyer: “The essence of the law is that state budgetary institutions will determine the cadastral value of citizens’ property; all relevant functions are transferred to them. This is necessary in order to consolidate uniform standards and avoid the current discrepancies between the market value of real estate and the cadastral value. But who will have to pay for uniform standards?

Yes, citizens will not pay for the services of state appraisers directly with their earned rubles. But the salaries of employees of new budgetary institutions will be formed from taxes collected from the same citizens.

At the same time, it is not yet very clear how exactly and by what methodology the new state appraisers will work; this is not spelled out in the law. From which we can assume that especially stubborn citizens who do not want to pay unjustifiably high taxes for real estate, you will still have to spend money on the contestation procedure.”

The cadastral value is a conditional figure determined by the state for a specific house, apartment, land plot and other real estate objects. The generated price is recorded in Rosreestr data and is necessary for actual definition the value of the housing stock, as well as for the calculation of an adequate property tax.

However, despite changes made and the opportunity to work out the mechanism for conducting state cadastral valuation (hereinafter - GKO), a significant difference remained between the market and cadastral value, which, to a large extent, is due to the use of methods of mass valuation of objects combined into one class of housing, buildings and land plots.

From total cadastral valuation to “freezing”

Initially, the procedure for conducting GKOs was regulated by Federal Law No. 225-FZ, adopted on July 21, 2014, “On Amendments to the Federal Law “On Valuation Activities in the Russian Federation”” with amendments and additions. At the same time, internal regulations of Rosreestr were developed, on the basis of which the GKO was carried out.

According to the adopted provisions, the following criteria were taken into account when calculating the cadastral value:

1. Price square meter based on the market value of objects in a given region, city, municipality and other populated areas.
2. Year of construction and level of actual wear and tear of the building.
3. The location of the object is based on: the location of the building in space, the economic prospects of the area and floor (when evaluating an apartment).
4. Object area and other characteristics.

The assessment of these parameters formed the cadastral value of a specific property. However, often the resulting value differed significantly from the market price, both up and down. For example, based on a study conducted by CIAN analysts, the cadastral value of 97.5% of Moscow apartments does not correspond to the market value (in 36% of houses the cadastral value was higher than the market value, in 64% - below the market one).

Therefore, in mid-2016, a decision was made to “freeze” the cadastral value from January 1, 2017 to January 1, 2020. At the same time, a number of provisions and legislative acts were adopted regulating the rules for conducting state bonds.

In particular, it was adopted federal law“On state cadastral valuation” No. 237-FZ dated July 3, 2016, according to which the revaluation of all real estate should be carried out no more than once every 3 years (in cities federal significance- no more than once every 2 years), but not less than once every 5 years. Whereas the cadastral valuation must take place in accordance with the methodological guidelines on state bonds, approved by internal order of the Ministry of Economic Development No. 358 of June 7, 2016.

According to the innovations, with regard to the results of the State Bonds held before the above changes entered into force, the following decisions were made:

1. During the “freezing” period, the cadastral value current as of January 1 of the year in which it was first calculated (in a specific region) should be used, but not earlier than January 1, 2014.
2. From January 1, 2017, Rosreestr will determine the cadastral value taking into account the results of state bonds current as of January 1 of the year in which it was first calculated, but not earlier than January 1, 2014. Accordingly, these results will be included in the Unified State Register of Real Estate.
3. Carrying out GKO “in the old way”, in the presence of agreements on cadastral valuation concluded before June 15, 2016, must be completed by January 1, 2020 (the corresponding agreements were concluded in 33 constituent entities of the Russian Federation, including in Moscow and the Moscow region).

In addition, the innovations prohibit Rosreestr from concluding contracts for the conduct of state bonds with independent appraisers, who in the process of work used their own methods when valuing real estate.

When can GKOs be carried out “in a new way”?

The decision to switch to state bonds according to those adopted in 2016 legislative acts accepted by higher executive body state power of a constituent entity of the Russian Federation. That is, the regions will be able to introduce GKOs “in a new way” already in 2017.

The difficulty in adopting new GKO rules is that its implementation must be carried out by the state budgetary institution, created by a subject of the Russian Federation. However, the corresponding structures have not yet been established due to objective factors, one of which is the special requirements established for employees of such organizations.

How to determine the cadastral value?

When determining the cadastral value, first of all, it is necessary to be guided by an extract from the Unified State Register of Real Estate on the cadastral value of the object (previously this document was called “Certificate of cadastral value”), which indicates the current cadastral value of the object and, after comparing it with the market value, make a decision on the advisability of an appeal GKO. Thus, according to the above study, the difference between the cadastral and real value of housing in Moscow is no more than 25%, which makes the process of challenging the value of real estate unprofitable.

In fact, it is not possible to independently determine the cadastral value due to differences in interpretation and application legislative framework at the time of the GKO.

How to challenge the cadastral value?

There are three ways to challenge the cadastral value:

1. Submitting an application to the commission created within Rosreestr.
2. Application by the court to invalidate the decision of the Rosreestr commission to satisfy the application to challenge the GKO.
3. Statement of claim on establishing the cadastral value in the market amount.

The challenge will be carried out according to the norms of the law under which the State Defense Committee was carried out, which to a large extent affects the specifics of appealing the assessment results.