Abstract
Purpose of research. Determine the investment income of the entrepreneur for the land. To substantiate the market value of the developed land plot with the operating business for tax purposes. Materials and methods . The basis of the paper is the norms of the law in appraisal activity; the results of cadastral evaluation of real estate objects in Russian settlements; the method of comparative analysis of factors determining the market and cadastral value of real estate objects. Results. Methodological bases of calculation of market and cadastral value of built-up land plots of settlements as capitalized rent of non- reproducible factors of market value of a single real estate object are formulated. It is shown that in the theory and practice of measurement of market and cadastral value of the built-up parcels of land of settlements of Russia article 3 of the law 135-Federal Law of 29.07.1998 is violated, in consequence of what, the market and cadastral value of capital construction in 2–5 times is overestimated, and the market and cadastral value of parcels of land in 2–10 times is underestimated. The formula of calculation of investment profit of the entrepreneur for the land plot is offered. Conclusion. Regardless of the method (technology) of property valuation, cadastral value of built-up land in a settlement should be determined as the difference between the market value of a single property and the market value of its improvements, using the built-up land as analogs. That is, excluding from the value of a single property the value of improvements of the land, we receive the market value of the built-up land, as “not built-up” clause 20, Federal Valuation Standard №7.
Highlights
2–5 times is overestimated, and the market and cadastral value of parcels of land in 2–10 times is underestimated
Regardless of the method of property valuation, cadastral value of built-up land in a settlement should be determined as the difference between the market value of a single property and the market value of its improvements, using the built-up land as analogs
Случайность расчетной величины кадастровой оценки земельных участков сельскохозяйственных угодий Новосибирской области по указанной методике [11] показана в отчете по оспариванию кадастровой стоимости земельного участка [25]
Summary
Основой статьи являются: нормы закона в оценочной деятельности; результаты кадастровой оценки объектов недвижимости населенных пунктов России; метод сравнительного анализа факторов определения рыночной и кадастровой стоимости объектов недвижимости. Независимо от методики (технологии) оценки объекта недвижимости кадастровая стоимость застроенного земельного участка в населенном пункте должна определяться как разность рыночной стоимости единого объекта недвижимости и рыночной стоимости его улучшений (ОКС), используя в качестве объектов-аналогов застроенные земельные участки. Methodological bases of calculation of market and cadastral value of built-up land plots of settlements as capitalized rent of non-reproducible factors of market value of a single real estate object are formulated. Regardless of the method (technology) of property valuation, cadastral value of built-up land in a settlement should be determined as the difference between the market value of a single property and the market value of its improvements, using the built-up land as analogs. Именно в границах норм действующего законодательства [2,3,4,5,6,7,8,9,10] имеется возможность создать систему экономических нормативов рационального использования объектов недвижимости [13, 14], стимулирующих реализацию социально-экономических программ развития экономики, где институт оценки играет важную роль ее иммунной системы
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