Federal law on the cadastral value of real estate. On challenging the cadastral value according to the “new. How to change the cadastral value

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Real estate has its own price. And, as a rule, the owner does not think about it until he decides to alienate the property or acquire a new one. However, the state thinks about this, clarifying the price of registered real estate every five years and sending letters about the payment of taxes on it. Let's find out for what purpose the state cadastral valuation is carried out, what kind of procedure it is and who is its initiator.

The concept of cadastral value

In accordance with paragraphs. 2 p. 1 art. 3 Federal Law dated July 3, 2016 No. 237-FZ “On State Cadastral Valuation” (hereinafter referred to as Federal Law 237), cadastral value (CV) is the price of a property determined as a result of a state valuation. It is established based on an analysis of market information and data related to the economic characteristics of the operation of the facility.

To determine the CS, special techniques are used.

This type of value is needed by the state for the purposes provided for by law, primarily for taxation.

Currently, the price of an object according to the cadastre is the tax base for calculating property taxes. The tax that every owner of an apartment, house or land plot pays once a year, calculated based on this amount.

Definition and basis of state cadastral valuation of real estate

Based on Federal Law No. 237 on state cadastral valuation, we can conclude that this assessment is considered a set of actions aimed at determining cadastral value real estate, carried out in the manner prescribed by this law.

The procedure is carried out using mass methods listed in Order No. 226 of the Ministry of Economic Development of Russia dated May 12, 2017 “On approval of methodological guidelines for state cadastral valuation” (hereinafter referred to as Order No. 226 of the Ministry of Economic Development).

State cadastral valuation of real estate consists of the following stages:

1. Making a decision to carry it out.
2. Establishing costs and drawing up reports.
3. Validation of results.

State assessment is based on the principles:

• unified methodology - the same methods are used for everyone;
• constant updating of information;
• independence and openness of valuation procedures - you can get information about how the price of your property was determined;
• validity and verifiability of the results - the results are published on open resources and are publicly available.

Who makes the decision to conduct the assessment?

State cadastral valuation is carried out by decision of the executive body of the constituent entity of the Russian Federation, for example, the regional Ministry of Property Relations.

This decision is made no more than once every 3 years (in Moscow and St. Petersburg - no more than every 2 years) and at least once every 5 years. Thanks to this, all cost data is periodically updated.

In addition, the authorized body of the subject must order the creation of a state budgetary institution (GBU) and vest it with the appropriate powers. For example, in the Saratov region this is the State Budgetary Institution of the Saratov Region “Goskadastrotsenka”.

Note that the cadastral price can be determined simultaneously for all types of real estate located and registered on the territory of the subject.

Factors influencing the cadastral value of an object

According to Order No. 226 of the Ministry of Economic Development, which contains methodological instructions, the determination of the cadastral price is carried out by a group of experts using mass valuation methods. If the latter cannot be used, individual criteria are applied.

It is important that the methods used make it possible to distinguish between separate types of assessments:

• cadastral;
• inventory;
• independent.

Thus, inventory calculations take into account only technical specifications, so the result is always lower than the market price.

An independent assessment allows you to take an individual approach to determining the value of each object: condition, location, and profit from sale often increase its market price.

The cadastral value is close to the market value, but should not exceed it.

State assessment experts use various methods, study market data taking into account the rating of territories, and develop a specific indicator. Based on this, the average price of all similar properties in one group is calculated. For example, a square meter of all 2-room apartments on the 3rd floor of a brick building in the central area costs the same.

In the general indicator, the assessment takes into account the following properties of the object (using the example of a residential premises):

• living and common area;
• year the house was built;
• materials from which the building is constructed;
• number of floors and layout of the apartment;
• arrangement of the local area and availability of parking spaces;
• location of the house: center, remote areas;
• proximity to transport interchanges;
• related infrastructure.

Who carries out cadastral valuation of real estate

State assessment is carried out budgetary institutions, called “GBU Center for Cadastral Valuation”. These centers collect and process the data received, and Rosreestr creates a list of all real estate for them.

GBU assessment employees must meet certain requirements:

• not have a criminal record for crimes in the economic sphere, as well as for especially serious, serious and moderate crimes;
• have higher education;
• receive vocational training.

Owners can be confident that the state real estate appraiser is a professional.

Based on the information received, the State Budgetary Institution of Cadastral Valuation calculates the monetary value of the objects. Every 3 months, interim reports are sent to Rosreestr for control.

The registration authority checks the preliminary and final reports, and then includes all interim information and information obtained during market monitoring into the cadastral valuation data fund.

Results of cadastral valuation of real estate

The result of a cadastral valuation is a final report containing data on the value of all objects being assessed. After verification by Rosreestr, this report is approved by the executive body of the constituent entity of the Russian Federation.

The act of approval of the report is published in official sources, so the document is easy to find on the regional government website.

The approved information is sent again to Rosreestr. The registration authority enters them into the Unified State Register of Real Estate, as well as into the state cadastral valuation data fund.

Subsequently, the monetary value is recorded in the passport of each object and applied to the public cadastral map.

Find out the cadastral value of the object

Obtaining information about the cadastral value online is possible on the Rosreestr website. To do this you need:

It is no less convenient to obtain data from the state cadastral valuation data fund. Information is searched in the service using the cadastral number. After entering the number in the search bar, click the “Find” button and get the information.

Rosreestr also developed the “Public Cadastral Map” service. To find out the number and cost of the plot, you need to click on the selected plot of land.

If you need an official document, you should order an extract from the Unified State Register of Real Estate:

• online on the Rosreestr website or the State Services portal;
• in person at the office of Rosreestr or MFC;
• by mail, sending an application to Rosreestr.

You will receive a completed statement in paper form in 3 days. If desired, you can order electronic document with a signature and your email address.

State cadastral assessment and challenging its results are carried out in accordance with the requirements of federal legislation and under the strict supervision of regulatory authorities. However, if the owner of the property does not agree with the results of the assessment, he has the right to initiate its revision.

To resolve disputes, the regional government creates a separate commission. In addition, the applicant can go to court to challenge the results of the KS assessment.

If you decide to challenge the assessment through the commission, you need to write a statement indicating the object and the basis for revising the price. The application must be supported by:

• a notarized copy of the ownership certificate;
• a document confirming the error of the assessment.

Documents are submitted to the commission at the Rosreestr Office or to the MFC in person, by post or through the Government Services portal.

If the applicant intends to immediately go to court, he must submit statement of claim on challenging the cadastral valuation results. Supporting documents must be attached to it, as for submission to the commission, and a state fee must be paid.

The package of documents can be personally taken to the court or sent by registered mail with acknowledgment of delivery and an inventory.

Features of state cadastral land valuation

The primary purpose of establishing the price of a land plot according to the cadastre is to charge land tax to its owner. The process of determining the value depends mainly on the intended purpose of the land.

You can find out about the type of permitted use of the site from the passport, order on the provision of land and similar documents.

So, the key criteria that influence the cadastral value of land include:

• type of permitted use of the site;
• the value of the specific indicator of the cadastral price of land of a given type of purpose in a certain territorial area;
• land area.

Resume

The state cadastral valuation of real estate is aimed at establishing the cadastral value of the property. It takes into account its technical and market characteristics. This assessment is necessary for tax purposes, therefore the decision to carry it out is made by the authorities of the constituent entities of the Russian Federation. The procedure is carried out by budgetary government institutions - assessment centers. The results of their work are reflected in the EGRN Rosreestr. It is in Rosreestr that you can find out the cadastral value of your real estate, and in case of disagreement, challenge it.

How to challenge the cadastral value of a real estate property: Video

Master of Law in the field of “Civil and Family Law”. In 2005 he graduated from St. Petersburg State University, in 2012 from the Faculty of Economics of Moscow State University. M.V. Lomonosov with a degree in Financial Analytics. After receiving the second higher education founded an independent appraisal company. I am engaged in the assessment of real estate, land and other property.

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

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

From total cadastral valuation to “freezing”

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

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

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

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

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

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

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

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

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

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

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

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

How to determine the cadastral value?

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

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

How to challenge the cadastral value?

There are three ways to challenge the cadastral value:

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

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

From January 1, 2019, the procedure for using cadastral value when taxing real estate will be changed. The corresponding law was signed by the President of the Russian Federation and published on Friday, August 3, on the official Internet portal of legal information (Federal Law of August 3, 2018 No. 334-FZ "").

The law introduces uniform rules for the use of cadastral value when determining the tax base for land tax, corporate property tax and personal property tax. From 2019, real estate taxation will be carried out only on the basis of the cadastral value entered into the Unified State Register of Real Estate. And also in the event of its change as a result of establishing the market value of the property by decision of a commission under the Rosreestr body or a court.

In the event of a change in the qualitative or quantitative characteristics of the taxable object, the adjustment of the cadastral value will be taken into account from the day the information is entered into the Unified State Register of Real Estate, which is the basis for the adjustment. When a technical error is corrected in the Unified State Register or reduced due to the correction of other errors, the new amended cadastral value will be applied from the date from which the information about the erroneous cadastral value was applied. If the specified value changes based on the establishment of the market value of the object by decision of the commission or court, then information about the changed value will be taken into account from the date of application of the disputed cadastral value when determining the tax base.

Is real estate that is accounted for as a fixed asset subject to taxation if the ownership rights are not registered? Find out from the material "Taxation of real estate of organizations, tax base which is calculated from the cadastral value" in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get 3 days free!

Such rules will apply to information about changes in cadastral value entered into the Unified State Register of Real Estate on grounds that arose from January 1, 2019.

When determining the cadastral value, the mass method is used; the approach used should not take into account the unique features of the objects.

That is why 1 sq.m. the land under your cabin can cost as much as 1 sq.m. under your neighbor's elite shopping center, and 1 sq.m. Your straw house corresponds to the cost of 1 sq.m. master's mansion.

By general rule, this type The price is overpriced and does not correspond to the market price!

Attention!!! Download the report calculating the specific cost of your about project can be publicly accessed using the service , however this document has a very large volume!

When is the cadastral value determined?

According to the current legislation on valuation activities

1. In federal cities - every 2-5 years.

Attention!!! Latest cadastral value in Moscow determined as of 01/01/2016. and approved from 01/01/2017.

2. In other regions - every 3-5 years.

Attention!!! The latest cadastral value in the Moscow region for land plots was determined as of 01/01/2013. and approved from 01/01/2014, in relation to other real estate objects - approved from 01/01/2016.

In 2018, cadastral valuation is carried out by the State Budgetary Institution of the Moscow Region "Cadastral Valuation Center"! It will be approved and applied for tax purposes from 01/01/2019.

Where to go to challenge the cadastral value?

Come to us! And we, in turn, turn to:

1. B Commission under the Office of Rosreestr of your region (until 01/01/2019). Information about work, decisions, procedure for submitting documents, admission schedule and other useful information You can see in the public domain on the website of the territorial unit, for example Moscow and Moscow region.

Attention!!! Commission for legal entities- required pre-trial procedure(until 01/01/2019)!

2. To the court, having prepared the necessary package of documents and an administrative claim (from September 15, 2015).

Attention!!! When choosing a lawyer to represent your interests in court, pay attention to where he plans to submit your documents! Due to the fact that until August 6, 2014, the jurisdiction of this type of dispute belonged to Arbitration Court, some lawyers with no practice in this area areare relying on information from the Card File of Arbitration Cases without understanding the current Legislation!

Now documents are submitted to the court in accordance with the jurisdiction established by clause 15 of Art. 20 CAS RF.

How to change the cadastral value?

1. Establish the market value instead of the cadastral value, preparing the appropriate evidence. At the same time, the cadastral value itself is not the subject of dispute.

2. Prove the distortion of data about your property used in the cadastral valuation.

3. Dispute in judicial procedure actions (inaction) of the Commission.

What documents are needed to establish the cadastral value equal to the market value?

1. To contact us for the first time:

Cadastral passport or title/title document (scanned copy).

2. For appraisers (copies must be certified)

To the ground:

• Certificate of entitlement/lease agreement with attachments.

For the building:

• Certificate of entitlement.
• Technical passport or extract from the technical passport.
• Cadastral passport/cadastral extract.
• Information on encumbrances (pledge, lease, etc.).
• Information on cadastral value (certificate).

From Accounting:

• The amount of book value and residual value (at the time of determining the value).

From LLC:

• Charter
• Extract from the Unified State Register of Legal Entities (if available).
• OGRN (form No. P51001 or form No. P57001).
• Protocols, decisions, or extracts from minutes on the creation of an LLC, approval of the Charter, appointment of a manager.
• List of participants.

From JSC:

• Extract from the register of shareholders as of the current date.
• Protocol (extract from the protocol) general meeting(supreme management body) with a decision on the election of the Board of Directors (supervisory board) of the board (directorate), indicating the composition and term of election, the decision on their approval.
• Regulations on executive body and documents confirming authority (protocols, orders).

3. For lawyers:

• See point 2.
• Extract(s) from the Unified State Register.
• A document of title or title certified by a notary.
• Power of attorney.

4. To file an administrative claim:

• Extract(s) from the Unified State Register.
• Property assessment report (on paper and electronic media).
• Power of attorney.
• Payment receipt state duty(with the bank's seal).

During what period is it possible to challenge the cadastral value?

The legislator has prescribed a statute of limitations of 5 years from the date of entry of the cadastral value into the State Property Committee! However, if new results are introduced, or the value changes for other reasons, the right to challenge also disappears.

It is also worth considering that the installed market value is subject to application from the “01st” day of the year in which the corresponding application was submitted, and if information about changes in the property was entered later, then from the moment such information was entered.

If the actions of the Commission are contested, the deadline for submitting claims expires 3 months after the decision is made (Article 219 CAS).

Attention!!! To reduce tax (rent) payments for 2018, you must submit your application this year!

How is market value determined?

The market value can be determined by any independent appraiser who meets the requirements of the current legislation on valuation activities.

When determining different approaches are used, taking into account individual characteristics in contrast to the cadastral value. Despite the independence of the appraiser in choosing valuation methods and methods, competent authorities usually require the use of comparative and income approaches.

With a comparative approach similar objects with similar characteristics are used.

With the income approach, the income that can be received is calculated.

Methods assessments are described in detail in the legislation on assessment activities, including the relevant federal standards, rules, and the Federal Security Service.

The information that is used by the appraiser must be reliable, sufficient, acceptable, verifiable, justified and unambiguous, which are very vague concepts.

As of what date should the market value be determined?

Date of determination of market value- this is the date the cadastral value is determined.

Exception: in the event of a change in value as a result of changes in characteristics. In this case, the market value should be determined as of the date of amendments to the State Tax Code. But: when changing characteristics that do not affect the change in value, the moment of determination does not change.

The date of determination of the cadastral value is the date of formation of the list, even if the object was not included in it, but is taken into account.

Attention!!! Do not confuse the date of determination, approval and application!
Substitution of these concepts is the main mistake of appraisers and the reason for refusal to satisfy the stated requirements!

Is it possible to challenge the cadastral value?

Yes, sure!

We are a leading expert on the issue of comprehensive support, offering you the best option for resolving the issue both in the Commissions under the Offices of Rosreestr of Moscow and the Moscow Region, and in the Moscow City and Moscow Regional Courts!

By trusting us to solve your problems, you do not waste time and nerves, but focus on current tasks. We will do everything for you!

How to enter new information into the State Property Committee?

Data on the market value established instead of the cadastral value is transmitted without your participation! The Commission's decision is sent to the cadastral registration authority, which in turn makes appropriate changes. The deadline for sending information about the new value according to current legislation is 5 working days, but in practice it is not observed.

The newly entered data is taken into account when calculating land tax.

How did the Federal Law of July 3, 2016 N 360-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” change the procedure for establishing cadastral value?

Federal Law of July 3, 2016 N 360-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” came into force on July 15, 2016.
Articles 18, 19, 20 of the above law introduced changes regarding the establishment of cadastral value for real estate.
..."Article 18

Suspend the effect of Articles 24.12 - 24.17 of the Federal Law of July 29, 1998 N 135-FZ "On Valuation Activities in the Russian Federation" taking into account the features provided for by this Federal Law..."
(*Article 24.12. Making a decision to conduct a state cadastral valuation.
Article 24.13. Formation of a list of real estate objects subject to state cadastral valuation.
Article 24.14. Selection of the work contractor and conclusion of an agreement with him to conduct the assessment.
Article 24.15. Determination of cadastral value and preparation of a report on determination of cadastral value.
Article 24.16. Examination of the report on determining the cadastral value.

Thus, Art. 18 No. 360-FZ suspends activities to conduct and approve the results of the state cadastral assessment.

"...Article 19

1. Establish that with regard to the results of the state cadastral valuation obtained in accordance with the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, from January 1, 2017 to January 1, 2020:
1) in cases where the use of cadastral value is provided for by regulatory legal acts Russian Federation, the cadastral value of the property is applied, valid on January 1, 2014 or on January 1 of the year in which the cadastral value first came into effect for tax purposes, if on January 1, 2014 the cadastral value was absent or not used for tax purposes, with the exception of cases provided for in this article.."

Thus, clause 1.1 of Article 19 No. 360-FZ establishes validity in the period from 2017 to 2020. cadastral value, which was valid as of 01/01/2014, and if for tax purposes the cadastral value became valid later - the cadastral value, valid as of 01/01. that year.

...."2) if the cadastral value of the property, determined after January 1, 2014, is less than the cadastral value of this property, valid on January 1, 2014 or on January 1 of the year in which it first began to operate for tax purposes cadastral value, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes, the cadastral value of the property determined after January 1, 2014 or after January 1 of the year in which the cadastral value for tax purposes first came into effect, if On January 1, 2014, the cadastral value was missing or was not used for tax purposes.."

Thus, clause 1.2 of Article 19 No. 360-FZ establishes an exception that has been in effect since 2017. to 2020, according to which for tax purposes the lowest cadastral value that has ever been established in the period from 01/01/2014 is applied. (if the tax on the cadastral value began to be paid later, then from 01.01 of that year) and further.

....."2. If after January 1, 2014, the cadastral value of real estate is determined in accordance with Article 24.19 of the Federal Law of July 29, 1998 N 135-FZ "On Valuation Activities in the Russian Federation" (*Article 24.19. Definition cadastral value of newly registered real estate objects, previously registered real estate objects when information about them is included in the state cadastre of real estate and real estate objects in respect of which there has been a change in their quantitative and (or) qualitative characteristics) without using the results of the state cadastral valuation valid as of 1 January 2014 or on January 1 of the year in which the cadastral value first came into effect for tax purposes, if on January 1, 2014 there was no cadastral value or was not used for tax purposes, the cadastral value is subject to recalculation before January 1, 2017 using the results of the state cadastral assessments as of January 1, 2014 or as of January 1 of the year in which the cadastral value first came into effect for tax purposes, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes..."

Thus, clause 2 of Article 19 No. 360-FZ obliges a recount to be carried out before 01/01/2017. the cadastral value that was established for newly registered/changed objects without taking into account the cadastral value of 2014. (or the cadastral value of 01.01 of the year in which it began to be valid for tax purposes) using this cadastral value (if the tax on the cadastral value began to be paid later, or the cadastral value became effective later - then from 01.01 of that subsequent year).

"....3. The cadastral value, determined in accordance with Article 24.19 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” after January 1, 2017, is determined using the results of the state cadastral valuation, valid as of January 1, 2014 or as of January 1 of the year in which the cadastral value first came into effect for tax purposes, if as of January 1, 2014 there was no cadastral value or was not used for tax purposes..."

Thus, clause 3 of Article 19 No. 360-FZ establishes that for newly created or modified objects after 01/01/2017. The cadastral value of 2014 applies. (if the tax on the cadastral value began to be paid later - 01/01 of the following year).

"...Article 20

To establish that in relation to contracts for work to determine the cadastral value, concluded before the date of entry into force of this Federal Law, Articles 24.15 and 24.17 of the Federal Law of July 29, 1998 N 135-FZ "On Valuation Activities in the Russian Federation" are subject to application until fulfillment of relevant obligations by the parties to such agreements..."

(*Article 24.15. Determination of cadastral value and preparation of a report on determination of cadastral value
Article 24.17. Approval of the results of determining the cadastral value).

Thus, Article 20 No. 360-FZ establishes that under concluded contracts for cadastral valuation work continues and reports are approved without SRO examination.

Alexander Kolov

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

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

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

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

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

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

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

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

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

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

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

• An extract from the Unified State Register of Real Estate (USRN), which must contain information about the cadastral value of the property.
• A copy of the title or title document for the property, if the application for challenge is submitted by the person who has the right to the property;
• Market value assessment report compiled on paper and electronic media.

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

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

Main conclusions.

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