Law on cadastral valuation of real estate. State cadastral valuation: why and how it is carried out. And at whose expense are we “walking”?

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 at cadastral (close to market) value for several years. Property tax for home and dacha owners in 27 regions, including Moscow and the Moscow region, for the first time cadastral value will pay 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 the market valuation of your property).

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 Data Fund state assessment and try to figure it out (a task that is 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 need 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 on real estate, you will still have to spend money on the contestation procedure.”

On January 1, 2017, the new Federal Law No. 237-FZ “On State Cadastral Valuation” comes into force. We asked specialists from the Rosreestr department for the Sverdlovsk region to tell us what property owners should expect from it.

To appreciate the essence of the upcoming changes, we must understand what we have today. According to the current law, regional authorities or local government make a decision to conduct a cadastral valuation of real estate and select independent appraisers on a competitive basis to carry out this work. And then they act independently.

Today, state cadastral valuation is carried out no more than once every three years and at least once every five years. True, if in interim period If the characteristics of objects change or new real estate objects arise, then the cadastral value of such objects is determined by the cadastral chamber, using the average values ​​of the cadastral value.

Today, an independent appraiser is not required to monitor the continuity of new results in relation to the old ones. The competition for cadastral valuation is won each time by a new valuation organization, which determines the cadastral value using its own experience. As a result, the cadastral value of individual objects after a new cadastral valuation may change both up and down, and significantly.

As practice has shown, the current cadastral valuation model is imperfect. This is evidenced by the large number of applications to challenge the cadastral value submitted to a special commission under the administration of Rosreestr for the Sverdlovsk region. This year alone, more than 900 applications were received, which is 1.5 times more compared to the same period in 2015.

What will change from January 1, 2017? The main innovation is that the institution of state cadastral appraisers is being introduced, and the powers to determine cadastral value are transferred to state budgetary institutions. They, which is very important, will use a unified methodology to determine the cadastral value of all real estate objects in respect of which the regional authority has decided to carry out a revaluation. They will also establish the cadastral value of real estate - both newly registered and those where any changes have occurred.

Moreover, the new law clearly defines the procedure for correcting errors made during cadastral valuation, including single and systemic, technical and methodological ones. State cadastral appraisers will accumulate and analyze source data, which means there should be fewer inaccuracies in calculations tax base and complaints and demands to review the cost of cadastral valuation, with which citizens address the commission today.

Responsibility for the work of new government agencies carrying out cadastral valuation is entrusted to regional authorities.

As for the provisions of the new law on the specifics of conducting an extraordinary state cadastral assessment, they will come into force much later - from 2020.

Tatiana Borisova

A real surprise for many landowners were the new changes made to the law on land plots in 2019. The amendments radically changed the procedure for using the territory for individual citizens and established some restrictions.

According to the new procedure, citizens who own a plot of land and have not yet registered it with the State Cadastre will have to go through mandatory registration in the Unified State Register of Taxpayers (USRN) and receive the relevant documents. Our article is devoted to what other changes have been made to legislative act and what consequences they may have for owners land plots.

After the adoption of the latest amendments, people who own land have a real danger of losing their property. A territory that was not registered in the cadastral register or was registered at least five years ago will have to undergo official registration in the new USRN database. If the property owner does not comply with this requirement, the land will become the property of the municipality.

In the future, it will be difficult to resolve the situation and return the plot back and it will only be possible through the court. An important point is also the fact that if the plot was registered before 2012, then it will not be listed in the State Cadastre. Summer residents who have not yet completed registration may suffer significantly in such a situation.

When considering a specific case, the court may decide that the land has no owner and transfer it to the municipality. The owner of the property may not even know that the property no longer belongs to him. Even the presence of buildings and structures of any type cannot protect the owner from seizure of the territory. Having lost his powers, a citizen will not be able to sell, donate or inherit a land mass.

The main difficulty of the procedure for registering property is that you will not only have to submit an official application to the State Cadastre for registration, but also contact surveyors and carry out land surveying. The event itself is considered a rather expensive and lengthy procedure.

Changes affecting cadastral valuation of real estate

The greatest confusion today is caused by such a procedure as cadastral valuation. The new provisions of the law, which came into force on January 1, 2019, determined new order performing the assessment. Today, the event is organized and conducted exclusively by government agencies, while previously this was also done by independent appraisers with official work permits.

The cadastral valuation will be carried out uniformly for each region and object, without taking into account special nuances and individual factors, so such a decision may have negative consequences and, above all, an increase in the amount of land tax. In addition, people will not be able to contact other specialists and order an independent assessment.

Procedure if the documentation does not specify the right to dispose of the allotment

A mandatory condition under the new law is the presence documentary evidence ownership rights to land that was acquired or received before 2001. Full information must be indicated in a special act or in any other document certifying a person’s ownership.

If such papers are missing, then it is not possible to determine the citizen’s powers in relation to the allotment, and it will be necessary to check the following documents:

1. The proposed owner is required to submit an act of transfer of property to him on behalf of the municipality or government agency.
2. An extract from the household register is submitted, which is drawn up when the land is used to organize private household plots.
3. A person can submit any other document confirming his right to own land.

If there are enough documents, then the right to land is registered in the prescribed manner.

New procedure for registering land when receiving a house by inheritance

Starting from this year, the transfer of ownership of land when inheriting housing involves registration of the land plot on which the building is located.

An important change was that in order to register ownership of a house it was previously necessary to provide:

• papers certifying the fact of inheritance of property, indicating the right of the testator to dispose of residential premises;
• any document that confirms a citizen’s right to own the building and the land plot where the house is located.

Such documents may be required if no registration procedures have been previously carried out and the object, as well as the land plot, have already been entered into the electronic database. In other situations, there is no need to provide any more documents.

Conclusion

Amendments made to the law on land plots have caused an accelerated pace of registration of land plots by citizens. According to the new rules, an allotment can be seized if the land is not timely registered in the cadastral register and does not have clearly defined boundaries. In addition to this significant change, some amendments affected the procedure for cadastral valuation and registration of property rights.

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.

In addition, the new procedure 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.

In addition, the Methodological Guidelines on State Cadastral Valuation (approved by Order of the Ministry of Economic Development of Russia dated May 12, 2017 No. 226) provide for the opportunity 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, the application for establishing the cadastral value of the object is equal to 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, for interested parties a new test will begin 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 Federal law dated August 3, 2018 No. 334-FZ “On amendments to Article 52 of Part One and Part Two of the Tax Code 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 a real estate property due to changes in the characteristics of the property itself is taken into account when determining the tax base from the date of making the corresponding changes to the Unified State Register of Real Estate.
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 point is that, since normative act came into force only on January 1, then at the moment there is no clear practice regarding the timing of “recalculation” of the tax. 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 that 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 force. 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 and replaces two previously existing orders that were in force in relation to land plots and in relation to other real estate.
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 valuation of real estate, be it a land plot or premises, as well as 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 cadastral value, from my point of view 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 specified.
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 rural areas, 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

July 3, 2016 signed Federal Law No. 237-FZ “On State Cadastral Valuation”, which specifically regulates procedures aimed at determining cadastral value of the property for tax purposes(and other purposes provided for by law), including on the basis of market and other information related to the economic characteristics of the use of the object.

Law takes effect from January 1, 2017 year. Currently, the regulation of state cadastral valuation is contained in Chapter III.1 of the Federal Law of July 29, 1998 No. 135-FZ “ On appraisal activities in the Russian Federation“, which determines the procedure for making a decision on conducting a state cadastral valuation, selecting a contractor and concluding an agreement with him, examining the report on determining the cadastral value and approving the assessment results, the administrative procedure for considering disputes about the results of the cadastral value, and other issues.

Similar rules are contained in the new Law.

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

Cadastral valuation carried out by decision of the authorized regional executive body state power, which vests powers related to the determination of cadastral value on a budgetary institution created by a constituent entity of the Russian Federation (Article 6 of the new Law No. 237-FZ).

State cadastral assessment is carried out no more than once every three years (in cities federal significance- no more than once every two years) and no less than once every five years, with the exception of extraordinary assessments. The list of real estate objects subject to assessment is compiled by the rights registration authority based on the decision to conduct an assessment. The assessment can be carried out simultaneously in relation to all types of real estate, as well as all categories of land located on the territory of a constituent entity of the Russian Federation.

Determination of cadastral value carried out budgetary institution in accordance with methodological instructions on state cadastral valuation. The final document drawn up based on the results of determining the cadastral value is a report.

The authorized body of the constituent entity of the Russian Federation, within 20 working days from the date of receipt of the report, approves the contents contained in it results of determining the cadastral value by adopting a corresponding act, which comes into force on January 1 of the year following the year of assessment, but not earlier than after one month from the date of its official publication.

The rights registration authority within 20 working days from the date of receipt of information about cadastral value, but no later than January 1 of the year following the year of its determination, enters such information into the Unified State Register of Real Estate, including the day of filing the application for challenging the results of determining the cadastral value.

Results of determining the cadastral value may be disputed legal entities And individuals, as well as by state authorities and local self-government in relation to real estate objects that are in state or municipal ownership, in a special commission if it is created in a subject of the Russian Federation or in court. Proceedings in cases of challenging the results of determining the cadastral value are carried out according to the rules of Chapter 25 of the Code of Administrative Proceedings of the Russian Federation.

To relationships arising in connection with carrying out state cadastral valuation, reviewing and challenging its results, a transition period for the application of this law is established from January 1, 2017 to January 1, 2020.

The provisions of the new Law do not apply to state cadastral valuation and challenging the results of the state cadastral assessment, which began before the entry into force of the new Law, that is, before January 1, 2017.

During the transition period state cadastral valuation may be carried out in accordance with the new Law No. 237-FZ or in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”, taking into account the features provided for by federal laws.

State cadastral assessment, which began in accordance with Federal Law No. 135-FZ, must be completed until January 1, 2020 year.