On approval of the methodology for determining the rental rate for leased municipal property. On approval of the methodology for determining the rental rate for leased municipal property Methodological guidelines for calculating rent

Order of the Ministry of Construction and Housing and Communal Services
economy of the Russian Federation dated May 7, 2015 No. 343/pr

"On approval of the Guidelines for calculating the size rent(leasing payment) when transferring to resource supplying organizations for rent or leasing of engineering and technical support facilities purchased (intended for purchase) by specialized project finance companies"

In accordance with paragraph 2 of the Government Decree Russian Federation dated December 3, 2014 No. 1305 “On amendments to certain acts of the Government of the Russian Federation” (Collected Legislation of the Russian Federation, 2014, No. 50, Art. 7094) I order:

1. Approve the attached Guidelines for calculating the amount of rent (leasing payment) when transferring to resource supply organizations for rent or leasing of engineering and technical support facilities purchased (intended for purchase) by specialized project finance companies.

2. No later than 10 days from the date of signing, send this order for state registration to the Ministry of Justice of the Russian Federation.

3. Control over the implementation of this order is entrusted to the Deputy Minister of Construction and Housing and Communal Services of the Russian Federation A.V. Chibisa.

	M.A. Men


Registration No. 40233

Guidelines for calculating the amount of rent (leasing payment) when transferring to resource supply organizations for rent or leasing of engineering and technical support facilities purchased (intended for purchase) by specialized project finance companies

(approved by order of the Ministry of Construction and Housing
Communal Services of the Russian Federation dated May 7, 2015 No. 343/pr)

I. General provisions

1. These guidelines establish the procedure for calculating the amount of rent (leasing payment) when transferring to resource supplying organizations for rent or leasing of engineering and technical support facilities purchased (intended for purchase) by specialized project finance companies (hereinafter referred to as the lessor) in accordance with the basic conditions and measures for the implementation of the “Housing for the Russian Family” program within the framework of the state program of the Russian Federation “Providing affordable and comfortable housing and utilities for citizens of the Russian Federation”, approved by Decree of the Government of the Russian Federation dated May 5, 2014 No. “On some issues of implementing the “Housing for Russian family" (Collected Legislation of the Russian Federation, 2014, No. 50, Art. 7094) (hereinafter referred to as objects).

2. The amount of rent (leasing payment) does not depend on the costs of the resource supplying organization for the operation of these facilities and their maintenance in a condition that meets the requirements of the legislation of the Russian Federation and the lease (leasing) agreement, including for routine, major, and emergency repairs.

3. The amount of rent taken into account when setting tariffs is calculated in accordance with these guidelines and does not depend on the volume of capital investments in the facility and the costs of maintaining the facility carried out by the resource supplying organization.

4. Rent (leasing payment) is paid monthly. The rent increases from March 1 of the next year and does not change further for 12 months (hereinafter referred to as the billing period). The monthly payment is one twelfth of the rent (leasing payment) established for the next financial year.

5. If the period from the beginning of the lease (leasing) agreement to March 1 of the next year is less than one year, the rent (lease payment) for this financial year, including all its components, is reduced in proportion to the number of days until March 1 of the next year. in relation to the number of days in a year.

6. When setting tariffs for a resource supplying organization for the next calendar year, the amount of rent (leasing payment) taken into account when calculating tariffs is calculated as the amount of rent established for the first 2 months of the next year and the projected amount of rent for the next 10 months of the next year ( from March 1 to December 31) or during the period until the expiration of the lease agreement.

7. In the event of early termination of the lease (leasing) agreement and the conclusion of a new lease (leasing) agreement, the amount of the rent (lease payment), including operating expenses and expenses for servicing and repayment of loans and credits, does not change. In particular, the amount of expenses for servicing and repayment of loans and credits for the first billing period of the new lease (leasing) agreement is assumed to be equal to the amount of expenses for servicing and repayment of loans and credits, which was in effect during the billing period when the early termination of the lease (leasing) agreement occurred. .

II. Calculation of rent (leasing payment)

8. The rent (lease payment) for the next billing period is determined by the formula:

AP i = OR i + KR i + HP i,

AP i- the amount of rent (leasing payment) in the billing period i(within 1 year starting from March 1 of the corresponding year), rub.;

OR i- operating expenses of the lessor in the billing period i, rub. The amount of operating expenses of the lessor for the first billing period of the lease agreement is established in monetary terms in the amount of 0.4 percent of the purchase price of the object;

KR i- expenses in the billing period i for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of the property, rub. The amount of expenses for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of an object for the first year of the lease agreement is set at 8 percent of the purchase price of the object, which is the price of the object of engineering and technical support, taking into account the value added tax, determined in the purchase and sale agreement concluded by specialized project finance companies in accordance with the basic conditions and measures for the implementation of the “Housing for the Russian Family” program within the framework of the state program of the Russian Federation “Providing affordable and comfortable housing and utilities for citizens of the Russian Federation”, approved by a resolution of the Government of the Russian Federation Federation dated May 5, 2014 No. “On some issues of implementation of the program “Housing for the Russian Family” within the framework of the state program of the Russian Federation “Providing affordable and comfortable housing and utilities to citizens of the Russian Federation”, unless otherwise established by the rental (leasing) agreement;

HP i- uncontrollable expenses of the lessor in the billing period i, rub.

9. The amount of the lessor’s operating expenses for the second and subsequent billing periods of the lease agreement does not depend on the value or change in the interest rate on loans and credits attracted by the lessor, but each billing period of the lease (leasing) agreement, the amount of the lessor’s operating expenses is indexed in accordance with the formula :

OR i+1- the amount of operating expenses of the lessor in the billing period i+1(next year), rub.;

OR i- the amount of operating expenses of the lessor in the billing period i(current year), rub.;

TO OR- coefficient for reducing operating expenses of the lessor, set at 0.8, unless a different coefficient is provided for in the lease (leasing) agreement;

CPI i- consumer price index for the calendar year i December to December (from January 1 to December 31 of the corresponding year) according to Federal service state statistics, percent.

10. In the event of early termination of a lease (leasing) agreement and the conclusion of a new agreement, the amount of operating expenses of the lessor for the first billing period for the new lease (leasing) agreement is taken equal to the amount of operating expenses of the lessor, which, in accordance with the formula, was in effect during the billing period when the early termination of a rental agreement (leasing).

11. When determining the costs of servicing and repayment of loans and credits attracted by the lessor for the purpose of financing the acquisition of an object, only the costs of specialized project finance companies for servicing and repayment of loans and credits received for the purpose of financing the acquisition of an object, refinancing payments ensuring the repayment of such loans are taken into account and loans and/or payments on secured bonds.

12. The amount of expenses for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of an object for the second and subsequent billing periods of the lease agreement does not depend on the actual values of interest rates on such loans and credits, but each billing period validity of the rental (leasing) agreement, the amount of expenses for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of the object is indexed in accordance with the formula:

i+1(next year), rub.;

Expenses for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of the property in the billing period i(current year), rub.;

Indexation coefficient for repayment and servicing of loans and credits in a calendar year i, set at 0.9, unless a different coefficient is provided for in the rental (leasing) agreement;

Consumer Price Index for the calendar year i December to December (from January 1 to December 31 of the corresponding year) according to the Federal State Statistics Service, percent;

Minimum consumer price index for a calendar year i December to December, set at 1 or another amount provided for in the rental (leasing) agreement, percent.

13. In the case of payment for the object in parts, in several stages, the amount of costs for servicing and repayment of loans and credits attracted by the lessor in order to finance the acquisition of the object increases from the beginning of the next month after payment of the corresponding part, in proportion to the increase in the amount of debt on loans and credits, attracted by the lessor for the purpose of financing the acquisition of the property.

14. The landlord's uncontrollable expenses include:

1) expenses for payment of income tax, property tax, land tax, and other mandatory payments and fees established by the legislation of the Russian Federation associated with the ownership of an object leased (leasing), with the exception of taxes and fees from the wage fund (hereinafter - taxes, mandatory payments and fees).

The amount of taxes, mandatory payments and fees is determined in accordance with the legislation of the Russian Federation on taxes and fees;

2) expenses for insurance of the object in an amount not exceeding 0.1 percent of the redemption price of the object;

3) the amount of rent adjustment.

15. The amount of uncontrollable expenses for the next billing period is established in the amount calculated by the lessor.

III. Calculation and adjustment of rent (lease payment)

16. Calculation of rent for the next billing period is carried out at the end of the calendar year until February 20 of the next year. During these periods, the value of the consumer price index for the past calendar year, the amount of taxes accrued for the past calendar year, mandatory payments and fees, and costs for insurance of the object are established.

17. The lessor calculates the amount of rent adjustment taken into account when determining the amount of the lessor’s uncontrollable expenses and rent for the next billing period, using the formula:

The amount of adjustment of the rent (leasing payment) for the billing period i+1(next year), rub. The amount of adjustment to the rent (lease payment) can take both positive and negative values;

The actual amount of uncontrollable expenses in the calendar year i, rub.;

Amount of uncontrollable expenses in a calendar year i taken into account when setting the rent, rub.;

Interest rate on loans and credits for a calendar year i+1, calculated as key rate Bank of Russia, increased by 1.5 percentage points.

IV. Calculating the amount of debt and accounting for the costs of servicing and repaying loans and credits

18. In order to determine the remaining period of payments under the lease agreement, the lessor determines on a monthly basis the amount of debt on loans and credits raised to finance the acquisition of the property. In this case, the lessor is obliged to proceed when calculating the amount of rent from the need to allocate all funds received in the form of rent minus operating expenses and uncontrollable expenses of the lessor to repay debts on loans and credits, including early payments.

19. After full repayment of debt on loans and credits attracted by the lessor in order to finance the acquisition of the property, the amount of expenses for servicing and repayment of loans and credits when calculating the rent is set equal to zero.

Draft Order of the Ministry of Economic Development of the Russian Federation "On approval Methodological recommendations on the application of the basic principles for determining rent when leasing land plots, which are in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 582" (prepared by the Ministry of Economic Development of Russia on December 14, 2017)

Project dossier

Explanatory note

In accordance with paragraph 4 of the Decree of the Government of the Russian Federation dated July 16, 2009 N 582 “On the basic principles for determining rent when leasing land plots in state or municipal ownership, and on the Rules for determining the amount of rent, as well as the procedure, conditions and terms for payment of rent for lands owned by the Russian Federation" (Collected Legislation of the Russian Federation, 2009, N 30, Art. 3821; 2011, N 26, Art. 3812; N 35, Art. 5084; N 44, Art. 6281 ; 2014, No. 289; No. 916; Article 2017, No. 2918)

Approve the attached Methodological recommendations on the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582.

Minister

M.S. Oreshkin

APPROVED
by order of the Ministry
economic development
Russian Federation
from ___________ N _______

Methodical recommendations
on the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I. General provisions

1. These Guidelines are aimed at providing assistance and methodological support in the application by authorities state power and organs local government basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582 (hereinafter referred to as the basic principles, rent, land plots), in order to create favorable conditions for economic activity on the territory of the Russian Federation, as well as the protection of the economic interests of tenants of land plots that are in state or municipal ownership.

II. Application of the principle of economic feasibility, according to which the rent is set in an amount corresponding to the profitability of the land plot, taking into account the category of land to which such land is classified land plot, and its permitted use, as well as taking into account state regulation of tariffs for goods (work, services) of organizations carrying out economic activities on such a land plot, and subsidies provided to organizations operating on such a land plot (hereinafter referred to as Principle No. 1)

2. In order to apply Principle No. 1, it is recommended that when establishing a procedure for determining the amount of rent for land plots that are in state or municipal ownership and leased without bidding, in accordance with paragraph 3 of Article 39.7 of the Land Code of the Russian Federation (hereinafter referred to as the procedure for determining the amount rent), provide provisions aimed at achieving a balance of interests between the tenant and the lessor of the land plot, for example, by establishing economically justified rent rates or other indicators used to determine the rent (hereinafter referred to as rent rates).

3. In order to protect the interests of the tenant of a land plot, when establishing rental rates, it is advisable to proceed from the ability of the tenant of the land plot, taking into account the rent established on the basis of such rates, at the existing level of taxation, state regulation of tariffs for relevant goods (work, services) and production costs to receive the prevailing rate of profit for the industry in which the tenant operates.

4. When setting the rental rate, it is recommended to take into account, among other things:

provisions of documents defining the intended purpose of the land plot;

the presence or absence of restrictions on the rights established in relation to the land plot (for example, prohibitions and restrictions related to the establishment of security and protective zones);

the possibility of the tenant creating inseparable improvements to the land plot;

the need and amount of costs for preparation or restoration economic activity on a plot of land;

the presence of the tenant's right to transfer his rights and obligations under the land plot lease agreement to third parties (for example, the right to sublease a land plot or pledge it affects the increase in the amount of rent);

subsidies provided to the tenant at the expense of the budget in order to support the activities carried out by him on this land plot;

circumstances that are important for the development of a subject of the Russian Federation or a municipal entity.

5. Applying Principle No. 1 when preparing the procedure for determining the amount of rent, it is recommended to take into account that the amount of rent or rental rates cannot be affected by restrictions on the rights of tenants if, in accordance with the legislation of the Russian Federation, losses caused by such restrictions on rights are subject to compensation at the expense of relevant budgets or persons in whose favor the rights to land plots are limited, as well as persons whose activities necessitated the establishment of security, sanitary protection zones and entails restriction of the rights of land tenants or deterioration in the quality of land (Article 57 of the Land Code of the Russian Federation) .

6. In the procedure for determining the amount of rent, it is recommended to include provisions aimed at implementing the requirements for limiting the amount of rent, established by standards legislation of the Russian Federation (for example, in cases provided for in paragraphs 4 and 5 of Article 39.7 of the Land Code of the Russian Federation).

III. Application of the principle of predictability in calculating the amount of rent, according to which the regulatory legal acts of state authorities and local governments determine the procedure for calculating rent and cases in which it is possible to revise the amount of rent in unilaterally at the request of the lessor (hereinafter referred to as Principle No. 2)

7. In order to apply Principle No. 2, when establishing the procedure for determining the amount of rent, it is advisable to proceed from the provisions of the civil legislation of the Russian Federation, suggesting:

good faith of participants in civil transactions (clause 3 of article 1, clause 5 of article 10 Civil Code Russian Federation);

obligatory for the parties to the contract to fulfill the requirements of the law adopted after the conclusion of the contract (clause 2 of Article 422 of the Civil Code of the Russian Federation);

compliance of the agreement with the rules mandatory for the parties, established by law and other legal acts (imperative norms), in force at the time of its conclusion, as well as the application of a law adopted after the conclusion of the contract and establishing rules binding on the parties other than those that were in force at the conclusion of the contract, in cases where such law establishes that its effect extends to the relations that arose from previously concluded agreements (Articles 4 and 422 of the Civil Code of the Russian Federation);

inadmissibility of frequent changes in fees under the contract (clause 3 of Article 614 of the Civil Code of the Russian Federation).

strategic planning documents of the Russian Federation, developed within the framework of goal setting (for example, the provisions of the strategy for the socio-economic development of the Russian Federation, the strategy for the socio-economic development of the macroregion) acts, decrees and instructions of the President of the Russian Federation that are significant for the development of the subject of the Russian Federation and municipalities the most important issues public policy and socio-economic development;

socio-economic development strategies, other strategic planning documents of the constituent entities of the Russian Federation, municipalities.

9. The implementation of Principle No. 2 is possible by including in the procedure for determining the amount of rent provisions that directly reveal the mechanism for calculating such payment, for example, in the form of a methodology or formula.

For example, the mechanism for calculating the amount of rent for the current year based on market value lease rights for a land plot may provide that the amount of rent is determined as a quotient, obtained by dividing the market value of the lease right, calculated for the entire lease period of the land plot, by total term rental agreement.

10. The procedure for determining the amount of rent may also be based on rental rates, as well as increasing or decreasing coefficients applied in cases provided for in the procedure for determining the amount of rent.

11. When determining in the procedure for determining the amount of rent, calculating the rent on the basis cadastral value of a land plot, it is recommended to take into account that changes in the cadastral value contain some advanced increase in the value of the land plot, based on the assumption of the likelihood of an increase in the cadastral value in the near future.

12. In order to implement Principle No. 2, in order to determine the amount of rent, it is advisable to provide for cases and minimum terms for reviewing the rent, including taking into account the provisions of Article 614 of the Civil Code of the Russian Federation, as well as an exhaustive list of cases in which a review of the amount of rent is possible unilaterally at the request of the lessor.

When determining these cases of rent revision, it is recommended to proceed from the grounds for rent revision provided by law, as well as significant or unforeseen circumstances that could not be taken into account when concluding the lease agreement, for example:

cases of change in the basis used for calculating the amount of rent, or cases of change in the calculation of such basis;

restrictions on the rights of the tenant that previously arose, but became apparent after the conclusion of the lease agreement, preventing the tenant from carrying out activities.

13. When establishing the minimum terms for reviewing the amount of rent, taking into account the provisions of the legislation of the Russian Federation, it is also advisable to proceed from the frequency of changes in the value of the land plot (cadastral or market), which is the basis for calculating the amount of rent.

At the same time, in the procedure for determining the amount of rent, it is recommended to include provisions that provide for a time period (for example, no more than once every 3-5 years), during which the market value of the right to lease a land plot, on the basis of which the amount of rent under the agreement was determined, for the purposes of calculating the amount of rent in respect of such land plot is assumed to remain unchanged.

14. In case of changes in the procedure for determining rent, it is recommended to publish on the official websites of the relevant state authorities or local governments these changes with materials justifying the introduction of the relevant changes, in order to familiarize tenants with the upcoming changes in the calculation of rent and the latter’s planning of their economic activities, taking into account , changing expenses.

15. As a case of reviewing the amount of rent, the possibility of a proportionate reduction in the amount of rent may be provided in order to reimburse the cost of improvements made by the tenant with the consent of the lessor to the land plot, which are inseparable without harm to the land plot, affect the investment attractiveness of the land plot, the growth of its value and remain the property of the lessor.

Examples of inseparable improvement of a land plot can be cases of paving, increasing land fertility.

At the same time, it is recommended to provide for justified exceptions to this case, for example: if inseparable improvements were made by the tenant without the consent of the landlord; if the tenant separately demands compensation for the cost of the inseparable improvements made (clause 2 of Article 623 of the Civil Code of the Russian Federation); if the implementation of inseparable improvements to the land plot is mandatory in accordance with the terms of the lease agreement or the requirements of the legislation of the Russian Federation (for example, preventing land damage, maintaining land fertility).

Examples of cases when, at a separate request of the tenant, the cost of the inseparable improvements made related to the preparation or restoration of economic activity on the land plot are not reimbursed, may be the implementation of measures to restore the fertility of agricultural lands and conduct land reclamation.

IV. Application of the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis of cadastral value

16. In order to apply Principle No. 3, it is recommended, in order to determine the amount of rent, to establish cases of calculating rent on the basis of the cadastral value of land plots, on the basis of the market value of land plots or the market value of the right to lease land plots, determined in accordance with the legislation of the Russian Federation on appraisal activities.

17. It is advisable to primarily base the determination of the amount of rent on the cadastral value of the land plot, due to the fact that information about the cadastral value of the land plot is in the public domain, which helps to ensure simplicity and transparency in calculating rent, as well as reducing the time and costs for calculating rent and in general for the conclusion of the contract.

18. When establishing the procedure for calculating the amount of rent, it is recommended to take into account the inadmissibility of calculating rent in relation to a land plot using simultaneously its cadastral value and the market value of land plots (the market value of the right to lease a land plot).

19. Using the market value of a land plot or the market value of the right to lease a land plot as the basis for calculating rent is recommended in cases where:

the land plot is built up;

on the land plot there are encumbrances, restrictions on rights that are not typical for the majority of land plots located in this territorial zone, and, accordingly, this circumstance cannot be taken into account when cadastral valuation(for example, there are reclamation structures on the land plot, there is an underground gas pipeline, which significantly affects the scope of the lessor’s rights and, accordingly, the amount of rent).

20. The use of methods for calculating rent that are not based on the cadastral value of a land plot is advisable in cases of significant discrepancies in the results of calculating the amount of rent based on the cadastral value of land plots carried out in relation to land plots with similar characteristics.

21. In order to determine the amount of rent, it is recommended to provide for cases of using correction factors for calculating the amount of rent depending on the basis for the provision of a land plot or the most common purposes for using land plots.

At the same time, it is recommended to exclude cases when, as a result of the application of correction factors, the rent for land plots leased on different grounds or for different purposes is artificially equalized.

It is not advisable to use multiple correction factors simultaneously, especially in cases where they balance each other (for example, applying an increasing factor of 1.2 simultaneously with a decreasing factor of 1.2).

22. In order to implement Principle No. 3, it is advisable to disclose the source data used to determine the amount of rent, as well as the use of publicly available data.

For example, it is recommended to establish a procedure for determining the amount of rent based on the data contained in the rules of land use and development, and it is not recommended to use unpublished data on price zoning of the territory or a list of types of economic and other activities that do not correspond to the list established by the legislation of the Russian Federation.

V. Application of the principle of preventing the deterioration of the economic condition of land users and landowners when they re-register rights to land plots, according to which the amount of rent established in connection with the re-registration of rights to land plots should not exceed more than twice the amount of land tax in relation to such land plots (hereinafter referred to as Principle No. 4)

23. In order to apply Principle No. 4 in order to determine the amount of rent, it is recommended to provide that when re-registering the right of permanent (perpetual) use of land plots to the right to lease land plots, the annual rent amount is established within the limits of twice the amount of land tax calculated in relation to such land plots (clause 2 of article 3 Federal Law dated October 25, 2001 N 137-FZ "On the entry into force of the Land Code of the Russian Federation").

24. In order to apply Principle No. 4 in the procedure for determining the amount of rent, it is recommended to provide that a change in the annual amount of rent can be determined by the terms of the lease agreement only in connection with a change in the cadastral value of the corresponding land plot (clause 2 of Article 3 of the Federal Law of October 25, 2001 . N 137-FZ "On the entry into force of the Land Code of the Russian Federation").

VI. Application of the principle of taking into account the need to support socially significant activities by establishing the amount of rent within limits not exceeding the amount of land tax, as well as protecting the interests of persons exempt from paying land tax (hereinafter referred to as Principle No. 5)

24. In order to apply Principle No. 5, it is advisable to proceed from the need to take into account the interests of persons carrying out activities aimed at solving social problems, development civil society in the Russian Federation, as well as persons exempt from paying land tax in accordance with the provisions of Articles 388, 389 of the Tax Code of the Russian Federation.

aimed at implementing a socially significant function;

relates to activities for which tax benefits are provided;

has appropriate support in accordance with government programs.

27. In order to determine the amount of rent, it is recommended to provide that when establishing the amount of rent for land plots provided to persons carrying out socially significant activities, the amount of rent is established within the amount of land tax calculated in relation to such land plots.

28. In the procedure for determining the amount of rent, it is recommended to include provisions according to which, when establishing the amount of rent for land plots provided to persons exempt from paying land tax in accordance with the provisions of Articles 388, 389 of the Tax Code of the Russian Federation, a preferential rental rate is provided payment, in accordance with which the amount of rent for such land plots is calculated, which may be less than the amount of land tax calculated in relation to the corresponding land plot.

VII. Application of the principle of prohibition of unjustified preferences, according to which the procedure for calculating the amount of rent for land plots belonging to the relevant public legal entity and classified as the same category of land, used or intended for the same types of activities and provided on the same grounds , should not differ (hereinafter referred to as Principle No. 6)

29. In order to apply Principle No. 6, the provisions of the procedure for determining the amount of rent are recommended to exclude the possibility of creating discriminatory conditions in relation to tenants of land plots (including depending on the organizational and legal form of tenants) when determining the amount of rent for land plots provided on one basis and on the same grounds, belonging to the same public legal entity, assigned to the same category of land, used or intended for the same types of activities.

VIII. Application of the principle of taking into account the presence of restrictions provided for by the legislation of the Russian Federation on the right to acquire ownership of a land plot occupied by a building, structure, by the owner of this building, structure, according to which the amount of rent should not exceed the amount of land tax established in relation to those intended for use in similar purposes and land plots occupied by buildings and structures for which there are no specified restrictions on the right to acquire ownership (hereinafter referred to as Principle No. 7)

30. In order to apply Principle No. 7, it is recommended to proceed from the need to take into account the interests of persons who are the owners of buildings and structures located on land plots classified by the legislation of the Russian Federation (clause 5 of Article 27 of the Land Code of the Russian Federation) as lands of limited circulation, the provision of which into ownership is not allowed when determining the rent for such land plots.

In this case, when determining the amount of rent for a land plot, it is advisable to base it on the amount of land tax calculated in relation to a land plot located in the same municipality as the land plot, the amount of rent for which is determined, used for similar purposes by the owners located on buildings, structures and not classified as lands with limited circulation (taking into account the provisions of paragraph 1 of Article 387 of the Tax Code of the Russian Federation).

Document overview

7 principles are mentioned. We are talking, in particular, about the principle of economic feasibility. The rent is set in an amount corresponding to the profitability of the land plot, taking into account the category of land to which it is classified and its permitted use, as well as taking into account state regulation of tariffs for goods (work, services) of organizations carrying out economic activities on such a plot, and subsidies.

Another principle is the maximum permissible simplicity in calculating rent. The indicator is calculated based on the cadastral value.

It seems important to note the principle of preventing the deterioration of the economic condition of land users and landowners when they re-register rights to land plots. The amount of payment established in connection with the re-registration of rights should not exceed more than 2 times the amount of land tax in relation to such plots.

2. Methods for determining the amount of rent

Clause 2 of the Rules provides for the use of one of four methods for determining the amount of rent when leasing land plots owned by the Russian Federation and located on the territory of the Russian Federation:

Based on the cadastral value of land plots;

Based on the results of bidding (competitions, auctions);

In accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of Russia. As already noted, this method rent determinations are currently inapplicable due to the lack of relevant regulatory documents of the Russian Ministry of Economic Development;

Based on the market value of land plots, determined in accordance with the legislation of the Russian Federation on valuation activities.

The first method is to determine the rent based on the cadastral value of the land plot- applies when tenants of land plots have the right to apply preferential treatment or preferential tax rates. In this case, the rent is calculated as a percentage of the cadastral value and differentiated according to five groups of tenants.

Over time, the cadastral value of land plots may change. In this regard, grounds arise for revising the lease agreement in terms of the amount of rent.

Therefore, clause 9 of the Rules specifically stipulates that when concluding a land lease agreement, the authorities executive branch provide (in such an agreement) the possibility of changing the rent in connection with a change in the cadastral value of the land plot.

In this case, the rent is subject to recalculation as of January 1 of the year following the year in which the change in cadastral value occurred. In this case, indexation of the rent taking into account the deflator coefficient in the year (as is done in relation to land plots, the rent for which is determined on the basis of their market value) in which the recalculation was made is not carried out.

Second way. Based on the results of bidding, competitions or auctions rent is determined in the case when the right to conclude a lease agreement for a land plot is acquired in the manner established land legislation Russian Federation, at auctions (competitions, auctions). Let us clarify: we mean the results of specific trades, competitions or auctions for a specific site.

In this case, clause 4 of the Rules contains only one clause: “If a land plot is leased for its comprehensive development for the purposes of housing construction, the rent is determined at an auction in the manner prescribed by the Land Code of the Russian Federation.”

Third way. In accordance with rental rates or guidelines for its calculation, approved by the Ministry of Economic Development of Russia, rent must be calculated in relation to an exhaustive list of land plots. These are the areas that can be provided for placement:

Highways, including their structural elements and road structures, production facilities(structures used for major renovation, repair and maintenance of highways);

Infrastructure of railway transport of general and non-public use;

Subway lines;

Power lines, communication lines, including linear cable structures;

Pipelines and other facilities used in the field of heat, water supply, water disposal and wastewater treatment;

Facilities directly used for disposal (disposal) of solid household waste;

Oil pipelines, gas pipelines and other pipelines for similar purposes, their structural elements;

Hydroelectric power stations, thermal power stations and other power stations, their servicing structures and facilities, facilities electric grid facilities and other electric power facilities determined by the legislation of the Russian Federation on the electric power industry;

Space infrastructure facilities;

Objects located within the territory of the special economic zone;

Airfields, heliports and landing sites, airports, objects of a unified air traffic management system;

Infrastructure of sea and river ports, transshipment complexes (terminals), hydraulic structures, ship lay-up points and facilities ensuring the safety of navigation.

As already noted, the Russian Ministry of Economic Development has not developed relevant regulations. Consequently, in relation to the listed types of land plots, the general norms of civil legislation or (if there are appropriate grounds) other methods for determining rent established by the Rules should be applied.

In our opinion, the most legitimate is to use the fourth method - when the rent is calculated on the basis of the market value of the land plot, determined in accordance with the legislation of the Russian Federation on valuation activities.

Fourth way. Calculation of rent based on the market value of the land plot, determined in accordance with the legislation of the Russian Federation on valuation activities, applies to all other types of sites not included in the categories listed above.

In this case, the annual rent is equal to the part of the market value of the land plot corresponding to the refinancing rate of the Central Bank of the Russian Federation in effect at the beginning of the calendar year in which the decision to provide the land plot was made. Moreover, the market value of the land plot must be determined based on the results of an assessment carried out no later than six months before the conclusion of the land lease agreement.

Features of setting rent in accordance with the fourth method:

The amount of rent established in the lease agreement is not subject to revision in connection with changes in the refinancing rate of the Central Bank of the Russian Federation (either in one direction or the other), including as of the beginning of a new calendar year (following the year the lease agreement was concluded) . The exception is cases when the lease agreement establishes a condition for changing the rent due to a change in the market value of land plots as a result of a change in the refinancing rate of the Central Bank of the Russian Federation;

When concluding a lease agreement for a land plot, the authorities must provide for the cases and frequency of changes in the rent for the use of the land plot. In this case, the rent is changed unilaterally at the request of the lessor by the amount of the deflator coefficient, annually approved by the Ministry of Economic Development of Russia. The deflator coefficient is applied annually at the beginning of the next year, starting from the year following the year in which the decision to provide the land plot for rent was made.

In addition, when concluding a lease agreement for a land plot, according to which the rent is calculated on the basis of the market value of the land plot, executive authorities must provide for the possibility of changing the rent in connection with changes in the market value of the land plot. A rent review on this basis can be carried out no more than once a year - as of January 1 of the year following the year in which the assessment was carried out no later than six months before the rent recalculation.

Paragraph 3 of the Letter of the Ministry of Economic Development of Russia dated March 10, 2010 No. D23-770 explains that confirmation of the above condition (change in the market value of the land plot) is a report prepared by the relevant organization.

The parties to a lease agreement may provide in such an agreement that the grounds for changing the rent may be either an appraiser’s report on changes in the market value of the corresponding land plot, or a change in the refinancing rate.

Note that due to the emerging trend of a constant decrease in the refinancing rate, this condition in the lease agreement may create grounds for the tenant to make demands for a reduction in the amount of rent.

If the market value of a land plot changes, the deflator coefficient is not applied. On the issue of using (non-using) the deflator index in such a situation, additional clarifications are given in Letter of the Ministry of Economic Development of Russia dated March 16, 2010 No. D23-860.

The introduction of a deflator coefficient into the Rules is due to the need to take into account the interests of the lessor in connection with the changing conditions for the tenant of the land plot to conduct certain economic activities during the period of time for which the agreement was concluded. At the same time, the use of this variable in lease agreements allows the tenant to reduce financial costs associated with the possible preparation of a report on the market value of the land plot.

If, taking into account the requirements of the lease agreement and Resolution No. 582, the parties to the lease agreement annually prepare a report on the market value of the land plot, then the use of a deflator coefficient is not required. This conclusion follows from the provisions of the Federal Law dated July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” and Order of the Ministry of Economic Development of Russia dated July 20, 2007 No. 254 “On approval of the Federal Valuation Standard “Requirements for the Valuation Report (FSO No. 3) "

The procedure and timing of settlements for amounts of arrears on accrued rent for land plots located in federal state ownership are established by clause 12 of the Rules - rent is transferred at least once every six months in non-cash form to the accounts of territorial bodies of the Federal Treasury for its distribution by the specified territorial authorities in accordance with the budget legislation of the Russian Federation.

In the case when a lease agreement is concluded with executive authorities of constituent entities of the Russian Federation or with local governments, the procedure and terms of payments may be different - taking into account the needs for filling regional and local budgets, and also taking into account where government accounts are opened for such settlements - in the Federal Treasury or branches of commercial banks. Since the amount of rent for plots of state or municipal property is most often tied to the amount of land tax (the basis for the calculation of which is the cadastral value of the plot), the timing of settlements between tenants and lessors of land plots can be correlated with the timing of settlements for land tax - established in such a way that rent payments precede the tax payment deadlines.

Please note that the Rules for the transfer of certain land plots from lands provided for defense and security needs are regulated separately normative act- Decree of the Government of the Russian Federation dated March 31, 2006 No. 176 (amendments were made in 2008 by Decree of the Government of the Russian Federation dated December 29, 2008 No. 1053).

At the same time, the Rules approved by the Resolution determine the conditions for the transfer from lands provided for defense and security needs of federally owned land plots temporarily unused for these needs, legal entities and to citizens for rent for agricultural, forestry and other uses not related to construction (except for the construction of temporary structures), and without changing their intended purpose.

3. Features of determining coefficientsby type

functional use of land

According to the Decree of the Government of the Belgorod Region dated July 13, 2009 No. 247-pp, the amount of rent for the use of land plots that are state-owned in the Belgorod Region and for which state ownership is not delimited, per year, is determined by the formula:

A r = UPKS x S x K(%) , Where:

Ag - the amount of rent for the use of land per year;

UPKS is a specific indicator of the cadastral value of 1 sq. m. m of land;

S is the area of the land plot;

K(%) - value as a percentage of the cadastral value by type of functional use of land.

The procedure for determining the specified coefficient (K(%)) and its value are established in relation to land plots, state ownership of which is not delimited, differentially taking into account the types of their functional use by decisions of representative bodies of local self-government of municipal districts and urban districts, unless otherwise provided by other regulations legal acts of the Russian Federation and the Belgorod region.

In accordance with the Procedure, rent is a non-tax type of income for the relevant budgets established by current legislation.

The basis for determining the amount of rent for land is the cadastral value of land, approved in accordance with the procedure established by current legislation. In this case, the amount of the annual rent cannot be less than the amount of land tax for the corresponding land plot, calculated based on the application of the maximum land tax rate for such lands established by the Tax Code of the Russian Federation.

Thus, for regulations of local government bodies establishing the amount of rent for land, it is typical to establish a relationship between rent and cadastral value.

In this case, an essential point is the establishment of coefficients for the cadastral value for each type of land use, which requires an economic justification.

The Land Code of the Russian Federation dated October 25, 2001 No. 136-FZ recognizes the cadastral value as a standard calculated value, which should be set as a percentage of the market value of the site.

To establish the cadastral value of land plots for various purposes, a state cadastral valuation of land is carried out, which is based on the classification of land by purpose and type of functional use.

State cadastral valuation of lands in urban and rural settlements, horticultural, gardening and dacha associations is carried out on the basis of statistical analysis of market prices and other information about real estate, as well as other methods of mass real estate valuation. The assessment of agricultural land outside urban and rural settlements and forest lands is carried out on the basis of capitalization of estimated rental income. Valuation of other categories of land outside the boundaries of urban and rural settlements is carried out on the basis of capitalization of estimated rental income or based on the costs necessary for reproduction and (or) preservation and maintenance of the value of their natural potential.

State cadastral valuation of plots of land settlements carried out on the basis of a statistical analysis of market prices, taking into account the factors that have the greatest impact on the value of land plots. These factors were approved by the regional interdepartmental commission.

The determination of the cadastral value of land for tax purposes and other purposes provided for by law was carried out taking into account

the level of market prices, the area of land plots (both for real estate and free from development);

accessibility of the population to the city center, cultural facilities and consumer services;

provision of centralized engineering equipment and landscaping of the development area;

the level of development of the sphere of cultural and consumer services for the population;

historical value of the development, aesthetic and landscape value of the territory;

environmental conditions;

profitability of activities carried out on land plots.

When carrying out the work, the contractor complied with all the requirements stipulated by the relevant methodology, including:

The composition of the primary data was formed on the basis of statistical and other information used in their activities by appraisers, land management, urban planning and other services;

The main factors influencing the valuation of real estate, including land plots, were taken into account fully and responsibly;

The obtained results of the cadastral value of land corresponded to the prevailing price level for the sale of land plots in the Belgorod region during the assessment period;

The assessment results are presented in an easy-to-understand format, making them easy to review and use.

The results of the work are specific indicators of the cadastral value of land in settlements in the context of cadastral blocks by type of functional use.

In relation to materials on the state cadastral valuation of lands in settlements, all procedures for review and approval provided for by current regulatory legal acts were carried out. The obtained assessment results were verified by Rosnedvizhimost for compliance with the Methodology for state cadastral valuation of settlement lands and approved by Decree of the Government of the Belgorod Region dated 04/27/2007 No. 101-pp “On approval of the state cadastral valuation of settlement lands in the Belgorod Region”.

The calculation of correction factors was carried out taking into account the following circumstances:

The income of the population in the Gubkinsky urban district for the past 2009 and 2010 did not undergo significant growth in accordance with the certificate of the department of economics and forecasting of the administration.

The inflation rate for the period 2009-2010 was 9%.

According to paragraph 9 of the Procedure, the amount of annual rent for the use of land plots that are state owned in the Belgorod region and state ownership of which is not delimited, subject to annual indexation taking into account the projected level of inflation provided for by the federal law on federal budget for the next financial year, unless otherwise established by the current regulatory documents and this Order.

The inflation coefficient for the accounting year is determined based on the maximum level of inflation (consumer prices) established within the framework of the forecast of socio-economic development of the Belgorod region. The inflation coefficient for the accounting year is determined as the product of the corresponding maximum planned annual inflation rates (consumer price index, December to December). The inflation coefficient of the accounting year is determined as the product of the corresponding maximum planned annual inflation rates starting from the year of approval of the state cadastral valuation for the corresponding category of land until the accounting year.

The inflation rate is calculated using the formula:

Ki = Pi1 x Pii x Pir, where:

Pi1 = 1 - inflation rate of the year of approval of the cadastral value of land in the Belgorod region;

Pii is the maximum planned inflation rate for the first year following the year of approval of the cadastral value of land in the Belgorod region;

Pir is the maximum planned inflation rate for the accounting year.

3. Sharp increase rental payments for land in 2011, coupled with an increase in payments for public utilities and electricity can increase social tension among the population.

According to the adopted Decree of the Government of the Belgorod Region No. 247-pp dated July 13, 2009, local government bodies of municipal districts and urban districts of the region have the right to set coefficients to the basic amount of rent, taking into account the categories of land and (or) types of permitted use of land plots. As practice shows legal regulation, the values of such coefficients should not be set arbitrarily.

As guidelines to facilitate the objective and uniform determination of specific coefficient values, it is proposed to use the following criteria:

The nature of the activities of entities leasing land plots;

Land lease term;

Features of the location of the land plot;

The presence within or near the leased land plots of various environmental protection zones;

Other criteria.

These criteria are formulated based on an analysis of the legislation of the constituent entities of the Russian Federation and municipal legal acts; they are universal and can be used to justify the values of coefficients regardless of the financial and economic characteristics of a particular municipal entity of the Belgorod region.

(Collection of Legislation of the Russian Federation, 2001, N29, Art. 3026): approve the attached methodological recommendations for determining the market value of the right to lease land plots.

Minister F.R. Gazizullin

APPROVED
by order of the Russian Ministry of Property
dated April 10, 2003 No. 1102-r
Methodical recommendations
to determine the market value of the right to lease land plots

I. General provisions

These methodological recommendations for determining the market value of the right to lease land plots were developed by the Ministry of Property of Russia in accordance with Decree of the Government of the Russian Federation dated July 6, 2001 N 519 “On approval of valuation standards.”

II. Methodological basis for assessing the market value of the right to lease land plots

The market value of the right to lease a land plot is determined based on the principles of utility, supply and demand, substitution, change, external influence, set out in Section II of the Methodological Recommendations for Determining the Market Value of Land Plots, approved.

The market value of the right to lease a land plot depends on the powers of the tenant, the validity period of the right, encumbrances of the lease right, the rights of other persons to the land plot, the intended purpose and permitted use of the land plot.

The market value of the right to lease a land plot depends on the expected value, duration and probability of receiving income from the lease right for a certain period of time with the most efficient use of the land plot by the tenant (the principle of expectation).

The market value of the right to lease a land plot is determined based on the most effective use by the tenant of the land plot, that is, the most likely use of the land plot, which is practically and financially feasible, economically justified, meets the requirements of the law and as a result of which the estimated value of the right to lease the land plot will be maximum ( best use principle).

The estimated value of the right to lease a land plot can be expressed as a negative value (for example, if the amount of rent established by the land lease agreement is higher than the market rent for this plot). In such cases, as a rule, it is not possible to alienate the valued object for open market in a competitive environment, when the parties to a transaction act reasonably, having all necessary information, and the transaction is not affected by any extraordinary circumstances.

When assessing the market value of the right to lease a land plot, it is recommended to use the provisions of Section III of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r

It is recommended that the report on the assessment of the market value of the right to lease a land plot include, among other things:

information about state registration lease rights (lease agreements) in cases where the specified registration is mandatory;
information about encumbrances on the right to lease a land plot and the land plot itself;
the basis for the lease right of the tenant;
determination of the rights of the tenant;
the period for which the land lease agreement was concluded;
characteristics of the land market, other real estate, land lease rights, including the land lease market and other real estate.

IV. Assessment methods

When conducting an assessment, the appraiser is obliged to use (or justify the refusal to use) cost, comparative and income approaches to assessment. The appraiser has the right to independently determine specific assessment methods within each assessment approach. When choosing methods, the sufficiency and reliability of information publicly available for using a particular method is taken into account.

As a rule, when assessing the market value of the right to lease land plots, the sales comparison method, the allocation method, the distribution method, the income capitalization method, the residual method, and the intended use method are used.

The comparative approach is based on: the sales comparison method, the allocation method, and the distribution method. On income approach based on: income capitalization method, residual method, estimated use method. Elements of the cost approach in terms of calculating the cost of reproduction or replacement of improvements to a land plot are used in the remainder method, the allocation method.

The following is the content of the listed methods in relation to the assessment of the market value of the right to lease land plots, both occupied by buildings, structures and (or) structures (hereinafter - developed land plots), and the right to lease land plots not occupied by buildings, structures and (or) structures (hereinafter referred to as undeveloped land plots).

If other methods are used in the assessment report, it is advisable to disclose their content and justify their use.

1. Sales comparison method

The method is used to evaluate the lease rights of developed and undeveloped land plots. When assessing the market value of the lease right by comparing sales, it is recommended to use the provisions of paragraph 1 of Section IV of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r, taking into account the following features.

When assessing the market value of the right to lease a land plot by comparing sales, the following factors are taken into account as part of the cost factors:

the period of time remaining until the end of the lease agreement;
the amount of rent stipulated in the lease agreement;
the procedure and conditions for payment (including frequency) and changes in rent provided for in the lease agreement;
the need to obtain the consent of the owner to complete a transaction with the right to lease;
whether the tenant has the right to buy out the leased land plot;
tenant's availability preemptive right to conclude a new lease agreement for a land plot upon expiration of the lease agreement.

2. Isolation method

The method is used to evaluate the lease rights of developed land plots. When assessing the market value of the lease right by the allocation method, it is recommended to use the provisions of paragraph 2 of Section IV of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r.

3. Distribution method

The method is used to evaluate the lease rights of developed land plots. When assessing the market value of the lease right by the distribution method, it is recommended to use the provisions of paragraph 3 of Section IV of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r.

4. Income capitalization method

The method is used to evaluate the lease rights of developed and undeveloped land plots. The condition for applying the method is the possibility of obtaining, over equal periods of time, income equal in magnitude or changing at the same rate from the assessed right to lease a land plot.

The method involves the following sequence of actions:

calculation of the amount of income for a certain period of time created by the right to lease a land plot with the most efficient use of the land plot by the tenant;
determining the value of the corresponding income capitalization ratio;
calculation of the market value of the right to lease a land plot by capitalizing the income created by this right.

Capitalization of income means the determination on the date of valuation of all future values of income that are equal to each other or changing at the same rate for equal periods of time. The calculation is made by dividing the amount of income for the first period after the date of assessment by the appropriate capitalization ratio determined by the appraiser.

When assessing the market value of the right to lease a land plot, income from this right is calculated as the difference between ground rent and the amount of rent provided for in the lease agreement for the corresponding period. In this case, the value of land rent can be calculated as income from leasing a land plot at market rental rates (the most probable rental rates at which a land plot can be leased on the open market in a competitive environment, when the parties to the transaction act reasonably, having all necessary information, and the rental rate does not reflect any extraordinary circumstances).

Determining market rental rates within the framework of this method involves the following sequence of actions:

selection for the land plot, the lease rights of which are being assessed, of similar objects, the rental rates for which are known from lease transactions and (or) public offer;
determination of the elements by which the land plot, the lease right of which is assessed, is compared with analogues (hereinafter referred to as the elements of comparison);
determination for each element of comparison of the nature and degree of differences between each analogue and the land plot whose leasehold right is being assessed;
determination for each element of comparison of adjustments to rent rates of analogues, corresponding to the nature and degree of differences of each analogue from the land plot, the lease of which is being assessed;
adjustment for each element of comparison of the rental rate of each analogue, smoothing out their differences from the land plot, the lease of which is being assessed;
calculation of the market rental rate for the land plot, the leasehold right of which is being assessed, by means of a reasonable generalization of the adjusted rental rates of analogues.

When calculating the capitalization ratio for the income generated by the right to lease a land plot, the following should be taken into account:

risk-free rate of return on capital;
the amount of the risk premium associated with investing capital in the acquisition of the leasehold right under valuation;
the most likely rate of change in income from the right to lease a land plot and the most likely change in its value (for example, if the value of the lease right decreases, take into account the return of capital invested in the acquisition of the lease right).

If there is reliable information about the amount of income generated by an analogue of the valuation object for a certain period of time and its price, the capitalization coefficient for income created by the right to lease a land plot can be determined by dividing the amount of income created by an analogue for a certain period of time by the price of this analogue.

5. Remainder method

The method is used to evaluate the lease rights of developed and undeveloped land plots. When assessing the market value of the lease right using the residual method, it is recommended to use the provisions of paragraph 5 of Section IV of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r

Operating expenses include, among other things, the amount of rent stipulated by the existing land lease agreement;
the difference between the net operating income from a single property and the net operating income related to improvements to the land plot is part of the land rent, not withdrawn by the owner of the land plot in the form of rent, but received by the tenant;
When calculating the capitalization ratio for rental income, one should take into account the likelihood of maintaining the difference between the amount of rent and the amount of rent provided for in the lease agreement, the period of time remaining until the end of the lease agreement, as well as the possibility of the tenant concluding a new lease agreement for a certain period.

6. Method of intended use

The method is used to evaluate the lease rights of developed and undeveloped land plots. When assessing the market value of the lease right by the method of intended use, it is recommended to use the provisions of paragraph 6 of Section IV of the Methodological Recommendations for Determining the Market Value of Land Plots, approved by Order of the Ministry of Property of Russia dated March 6, 2002 N 568-r, taking into account the following features:

operating expenses include the amount of rent stipulated by the existing land lease agreement;
when calculating the discount rate for income from a rental right, the probability of retaining income from this right should be taken into account;
When determining the forecast period, one should take into account the period of time remaining until the end of the lease agreement, as well as the possibility of the tenant concluding a new agreement for a certain period.

Active

Document title:	On approval of the Methodological Recommendations for Application approved
Document number:	710
Document type:
Receiving authority:	Ministry of Economic Development of Russia
Status:	Active
Published:
Acceptance date:	December 29, 2017
Start date:	December 29, 2017

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by a resolution of the Government of the Russian...

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I order:

M.S.Oreshkin

Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I. General provisions

1. These Methodological Recommendations are aimed at providing assistance and methodological support in the application by state authorities and local governments of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582 (hereinafter referred to as the basic principles, rent, land plots), with the aim of creating favorable conditions for conducting economic activity on the territory of the Russian Federation, as well as protecting the economic interests of tenants of land plots that are in state or municipal ownership.

II. Application of the principle of economic feasibility, according to which the rent is set in an amount corresponding to the profitability of the land plot, taking into account the category of land to which such land plot is classified and its permitted use, as well as taking into account state regulation of tariffs for goods (works, services) organizations carrying out economic activities on such a land plot, and subsidies provided to organizations carrying out activities on such a land plot (hereinafter referred to as Principle No. 1)

2. In order to apply Principle No. 1, it is recommended that when establishing a procedure for determining the amount of rent for land plots that are in state or municipal ownership and leased without bidding, in accordance with paragraph 3 of Article 39.7 of the Land Code of the Russian Federation (hereinafter referred to as the procedure for determining the amount rent) provide provisions aimed at achieving a balance of interests between the tenant and the lessor of the land plot, for example, by establishing economically justified rent rates or other indicators used to determine the rent (hereinafter referred to as rent rates).

4. When setting the rental rate, it is recommended to take into account, among other things:

provisions of documents defining the intended purpose of the land plot;

the possibility of the tenant creating inseparable improvements to the land plot;

the need and amount of costs for preparing or restoring economic activity on the land plot;

subsidies provided to the tenant at the expense of the budget in order to support the activities carried out by him on this land plot;

circumstances that are important for the development of a subject of the Russian Federation or a municipal entity.

5. Applying Principle No. 1 when preparing the procedure for determining the amount of rent, it is recommended to take into account that the amount of rent or rental rates cannot be affected by restrictions on the rights of tenants if, in accordance with the legislation of the Russian Federation, losses caused by such restrictions on rights are subject to compensation at the expense of relevant budgets or persons in whose favor the rights to land plots are limited, as well as persons whose activities have caused the need to establish security, sanitary protection zones and entail restriction of the rights of land tenants or deterioration in the quality of land ().

6. In the procedure for determining the amount of rent, it is recommended to include provisions aimed at implementing the requirements for limiting the amount of rent established by the norms of the legislation of the Russian Federation (for example, in the cases provided for in paragraphs 4 and 5 of Article 39.7 of the Land Code of the Russian Federation).

III. Application of the principle of predictability in calculating the amount of rent, according to which the regulatory legal acts of state authorities and local governments determine the procedure for calculating rent and cases in which it is possible to revise the amount of rent unilaterally at the request of the lessor (hereinafter referred to as Principle No. 2 )

good faith of participants in civil transactions (clause 3 of Article 1, clause 5 of Article 10 of the Civil Code of the Russian Federation);

obligatory for the parties to the contract to fulfill the requirements of the law adopted after the conclusion of the contract (clause 2 of Article 422 of the Civil Code of the Russian Federation);

compliance of the agreement with the rules binding on the parties established by law and other legal acts (imperative norms) in force at the time of its conclusion, as well as the application of the law adopted after the conclusion of the agreement and establishing rules binding on the parties other than those that were in force at the conclusion of the agreement, in cases where such a law establishes that its effect extends to relations arising from previously concluded agreements (Articles 4 and 422 of the Civil Code of the Russian Federation);

inadmissibility of frequent changes in fees under the contract (clause 3 of Article 614 of the Civil Code of the Russian Federation).

strategic planning documents of the Russian Federation, developed within the framework of goal setting (for example, the provisions of the strategy for the socio-economic development of the Russian Federation, the strategy for the socio-economic development of the macroregion), acts, decrees and instructions of the President of the Russian Federation on the most important issues that are significant for the development of the subject of the Russian Federation and municipalities public policy and socio-economic development;

socio-economic development strategies, other strategic planning documents of the constituent entities of the Russian Federation, municipalities.

For example, the mechanism for calculating the amount of rent for the current year based on the market value of the right to lease a land plot may provide that the amount of rent is determined as a quotient obtained by dividing the market value of the lease right, calculated for the entire lease period of the land plot, by the total term of the lease agreement.

11. When determining in the procedure for determining the amount of rent, calculating the rent based on the cadastral value of a land plot, it is recommended to take into account that a change in the cadastral value contains some advanced increase in the value of the land plot, based on the assumption of the likelihood of an increase in the cadastral value in the near future.

cases of change in the basis used for calculating the amount of rent, or cases of change in the calculation of such basis;

restrictions on the rights of the tenant that previously arose, but became apparent after the conclusion of the lease agreement, preventing the tenant from carrying out activities.

Examples of inseparable improvement of a land plot can be cases of paving, increasing land fertility.

IV. Application of the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis of cadastral value (hereinafter referred to as Principle No. 3)

19. Using the market value of a land plot or the market value of the right to lease a land plot as the basis for calculating rent is recommended in cases where:

the land plot is built up;

on the land plot there are encumbrances, restrictions on rights that are not typical for most land plots located in this territorial zone, and, accordingly, this circumstance cannot be taken into account during the cadastral valuation (for example, there are reclamation facilities on the land plot, there is an underground gas pipeline, which significantly affects the scope of the lessor's rights and, accordingly, the amount of rent).

22. In order to implement Principle No. 3, it is advisable to disclose the source data used to determine the amount of rent, as well as the use of publicly available data.

VI. Application of the principle of taking into account the need to support socially significant activities by establishing the amount of rent within limits not exceeding the amount of land tax, as well as protecting the interests of persons exempt from paying land tax (hereinafter referred to as Principle No. 5)

24.* In order to apply Principle No. 5, it is advisable to proceed from the need to take into account the interests of persons engaged in activities aimed at solving social problems, the development of civil society in the Russian Federation, as well as persons exempt from paying land tax in accordance with the provisions of Articles 388.

*Numbering corresponds to the original. - Database manufacturer's note.

aimed at implementing a socially significant function;

relates to activities for which tax benefits are provided;

has appropriate support in accordance with government programs.

30. In order to apply Principle No. 7, it is recommended to proceed from the need to take into account the interests of persons who are the owners of buildings and structures located on land plots classified by the legislation of the Russian Federation (clause 5 of Article 27 of the Land Code of the Russian Federation) as lands limited in circulation, the provision of which ownership is not allowed when determining the rent for such land plots.

Electronic document text

prepared by Kodeks JSC and verified against:

official website

Ministry of Economic Development of Russia

www.economy.gov.ru

as of 01/23/2018

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

Document title:
Document number:	710
Document type:	Order of the Ministry of Economic Development of Russia
Receiving authority:	Ministry of Economic Development of Russia
Status:	Active
Published:	The document was not published
Acceptance date:	December 29, 2017
Start date:	December 29, 2017

On approval of the methodology for determining the rental rate for leased municipal property. On approval of the methodology for determining the rental rate for leased municipal property Methodological guidelines for calculating rent

I. General provisions

II. Calculation of rent (leasing payment)

III. Calculation and adjustment of rent (lease payment)

IV. Calculating the amount of debt and accounting for the costs of servicing and repaying loans and credits

Methodical recommendations on the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I. General provisions

IV. Application of the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis of cadastral value

Document overview

APPROVED by order of the Russian Ministry of Property dated April 10, 2003 No. 1102-r Methodical recommendations to determine the market value of the right to lease land plots

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by a resolution of the Government of the Russian...

Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

I. General provisions

IV. Application of the principle of maximum permissible simplicity in calculating rent, according to which it is possible to determine rent on the basis of cadastral value (hereinafter referred to as Principle No. 3)

On approval of Methodological recommendations for the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

Methodical recommendations
on the application of the basic principles for determining rent when leasing land plots in state or municipal ownership, approved by Decree of the Government of the Russian Federation of July 16, 2009 N 582

APPROVED
by order of the Russian Ministry of Property
dated April 10, 2003 No. 1102-r
Methodical recommendations
to determine the market value of the right to lease land plots