What is the difference between the cadastral value and the inventory value? Determination of the cadastral value

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Recently real estate has been valued in a new way. The cadastral value was introduced, providing for other principles for calculating the value of objects and as close as possible to the market price. At the same time, the innovation led to an increase in the tax burden. The article describes how the cadastral value differs from the inventory value and how it is calculated.

What is inventory value?

The inventory value of real estate is the fruit of the work of specialists from the Bureau of Technical Inventory (BTI). Their methodology provides that when assessing, the primary cost of the object is taken as the base and multiplied by the wear coefficients. The difference between the cadastral value and the inventory value is that in the second case market factors are not taken into account.

During the inventory, everything that a building, structure or room consists of was taken into account - the dimensions and material of walls, floors, roofs, windows, doors. The staff of the BTI provided for technicians who periodically went to the site and verified the data available to the Bureau.

Subsequently, all changes began to be made annually automatically - firstly, adjusted for inflation, and secondly, adjusted for time. However, no matter how rapidly the building ages, its inventory value is growing. If a property owner wonders how to find out the inventory value of an object, then he needs to look into the technical passport. The information you need is there.

What is the cadastral value?

The cadastral value has a different methodology. During its development, the Ministry of Finance set out to increase tax revenues to the budget. However, in the traditional way, simply by increasing tax rates, this could not be achieved. Therefore, we decided to go from the other side and change the assessment methodology. The goal was the same: to bring it as close as possible to the market value.

As a result, the Federal Law en titled "On Appraisal Activities in the Russian Federation" was adopted, and now the determination of the cadastral value has acquired a legal character.

Cadastral value of land

The principles of the new valuation are taken from the realm of land tax. Here, for a long time, the calculation of the cadastral value is based on the location of the site and its category. However, it is needed not only fortaxation, but also for rental relations. The partners in the deal then have no doubts about its size. All data can be found in the cadastral chamber, which must re-evaluate at least once every 5 years.

Land plots also have a standard value, which is applied when it is not possible to determine the cadastral value. However, there are cases when only it is used, for example, when obtaining a loan from a bank, acquiring municipal land, and so on. The authorities of the regions have the right to change the standard price annually, however, no more than a quarter. In addition, it must not exceed the threshold of 75% of the market value.

Procedure for conducting a cadastral valuation

Having set out to find out how the cadastral value differs from the inventory value, you should first pay attention to the methods. If the inventory value requires scrupulousness and methodicalness over many years, then the cadastral valuation is carried out relatively quickly. The sequence of actions with it is as follows:

• The authorities of the region decide on an assessment. It must be held at least once every 5 years.
• Rosreestr prepares on this basis a list of objects to be assessed. The data is taken from the state cadastre.
• Rosreestr attracts an appraisal firm on a competitive basis.
• The appraiser, based on the normative documents and the coefficients indicated in them, carries out the entire procedure.
• The self-regulatory organization of appraisers is conducting an examination of the report on the cadastral valuation.
• The data obtained is approved by the authorities of the region and published.
• Data are entered into the cadastral registration system.

Who evaluates the property?

Probably, the appraiser can most accurately answer the question of how the cadastral value differs from the inventory value. In this capacity, special companies that have licenses for this type of activity act.

In order to get access to the desired path, they need to pass, in addition, also a competitive selection. It is this procedure that is provided for by the special Federal Law on Contract Procurement for State and Municipal Needs. Moreover, before signing the agreement, the appraiser at his own expense insures the risks of incorrect determination of the value. The amount of insurance is at least 30 million rubles.

Receipt of public funds for the work performed becomes possible only after the regional authorities receive a positive review of the experts on the report and the approval of the evaluation results.

How is the cadastral value of property calculated?

Appraisers use a whole set of technical regulations, standards, rules and legislative acts to determine the value of objects. However, an individual approach is not welcome here, which immediately shows the difference between the cadastralcost from inventory.

Cadastral valuation provides for a mass approach, when it is not necessary to measure every apartment or house. Apparently, the companies involved in this have a set of coefficients depending on the location of the object and its category. The sum of the BTI score is taken and multiplied by these coefficients. That is why the inventory and cadastral value of an apartment sometimes differ several times. Officials are trying to take into account literally everything - even the distance to a trolleybus stop, metro or the presence of a children's playground.

Coefficients are displayed simply. Appraisers with the authorities of the regions take as a basis the cost per square meter in the real estate market and calculate how much it is more than the inventory. It remains a little (by 10 percent) to reduce the result of division - and the coefficient is ready.

How does the property tax depend on the cadastral value?

Due to the fact that the cadastral and inventory values are determined differently, the difference in the price of real estate, which was taken as the tax base, arose significant.

If tax rates remained the same, then most property owners would become bankrupt overnight. So, in the Urals, if the price of an apartment in the registration certificate is 200 thousand rubles, after revaluation it is at least 500 thousand. The state, in circumstances in which the cadastral and inventory values of real estate are so different, decided to somewhat compensate for the losses of taxpayers with the help of tax rates. As a result, the regions were given the right to set tax rates, albeit within the corridor approved at the federal level. For housing, the maximum rate of 0.1% is set if the value of the property is no more than 300 million rubles.

Is the new tax always higher than the old one?

What is the difference between the cadastral value and the inventory value? principles of taxation. With an inventory value, the tax was small, and few people paid attention to it. Now it's a different matter. In some regions that have switched to the new regime, taxpayers have already begun to receive notices containing discouraging figures that exceed even their worst fears.

However, in some cases, property tax can be paid even in smaller amounts than before. The fact is that this tax is not subject to taxation for an apartment of 20 square meters, for a house - 50, for residential premises - 10. If we also take into account the en titlement benefits, it becomes clear that those who live in large houses and prestigious areas.

For example, in remote rural areas, the cost of a square meter of housing according to the cadastre can be from 7 to 15 thousand rubles, and in Moscow from 150 thousand rubles and more.

Where can I find out the cadastral value of my property?

From January 1, 2015, Rosreestr launched a service with which each owner can compare how much the inventory and cadastral value of an apartment differ. The inventory, as we have already said, is contained in the registration certificate, and the cadastral one will be reported in response torequest.

It should be noted that some territories have not completed the transition, and there is still an inventory value. The calculation of tax in such circumstances will not change. However, the authorities of such regions hastened to recalculate the inventory value, which citizens have already seen in tax notices. The intentions of officials are simple: by the time the cadastral value arrives, the previous price will be at the maximum possible, and when the coefficient is introduced, the budget will receive additional income.

Can a cadastral valuation be challenged?

It turns out that the property tax in the country is formed by both the cadastral and inventory value. The difference between them is also that it is impossible to challenge the inventory estimate, since it is done on the basis of technical regulations, SNIPs and GOSTs, and the cadastral one is quite feasible, since there are coefficients.

In order to express disagreement with the presented assessment, at the first stage, you should contact a special commission under Rosreestr, whose regional branches are in all departments. You will need to present a certain package of documents confirming the applicant's right to this property.

Court or complaint - what to choose?

Cadastral error can be corrected by administrative means or through the court. However, the system for challenging the cadastral valuation was initially built in such a way that it would not be possible to bypass the Rosreestr commission. The arbitral tribunal will simply dismiss the claim if the application is not accompanied bythe conclusion of this body. However, in the future, if the owner is convinced that he is right, it is necessary to sue.

At the same time, one problem arises in the court decision - it is necessary to involve an independent appraiser so that he refutes the conclusions of the cadastral chamber. And this service is expensive and in some cases simply unprofitable. The cost of an expert can significantly exceed the difference in taxation.

If the verdict is passed in favor of the taxpayer, then before the introduction of new information, it will take some time until the cadastral chamber updates the database.