Normative monetary valuation of an agricultural land plot within the boundaries of the Lyman rural territorial community of the rozdilnіan district of the Odessa region

Abstract

In Ukraine, the process of forming the agricultural land market is underway today. In the absence of transparency of the land market, business entities have an objective need for a reliable valuation. A qualitative assessment provides the state not only with objective information about the qualitative and quantitative composition of agricultural land, but also contributes to the protection of the legitimate interests of the state and other subjects of legal relations in matters of information support for taxation and the land market. The article analyzes the existing Methodology of normative monetary valuation of land plots, gives the results of the evaluation of the agricultural land plot using data from the open land cadastre within the limits of the Lyman settlement territorial community of the Rozdilnian district of the Odesa region. The value of the land plot was determined according to the established and approved standards according to the new method approved by the resolution "On approval of the Methodology of normative monetary valuation of land plots" on November 3, 2021, and amounted to 152,248.90 hryvnias. The coefficient of indexation of the normative monetary value for agricultural lands in 2022-2023 is 1.0. Thus, the results of the calculation showed that the new Methodology of regulatory monetary assessment simplifies the assessment of agricultural land.