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

Since recently, real estate has becometo be evaluated in a new way. A cadastral value was introduced, which provides for other principles for calculating the value of objects and maximum approximation to the market price. At the same time, the innovation entailed an increase in the tax burden. The article describes the difference between the cadastral value of the inventory and how it is calculated.

What is the inventory cost?

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

During the inventory, everything was taken into account, from whichconsists of a building, structure or room - the size and material of walls, floors, roofs, windows, doors. In the state of BTI there were provided techniques that periodically came to the site and checked the data available to the Bureau.

Subsequently, all changes were introducedannually in an automatic mode - firstly, adjusted for inflation, and secondly, adjusted for the time. However, all the same, no matter how rapidly the building grows old, the inventory value of it grows. If the owner of the real estate asks the question how to find out the inventory value of the object, then he needs to look into the technical passport. There is the necessary information.

What is the cadastral value?

The cadastral value is different. When it was developed, the Ministry of Finance set out to increase tax revenues to the budget. However, in the traditional way, simply increasing the tax rates, this could not be achieved. Therefore, we decided to go on the other hand and change the evaluation methodology. The goal was one: as close as possible to market value.

As a result, a federal law was adopted, entitled "On Valuation Activities in the Russian Federation", and now the definition of cadastral value has acquired a legal nature.

Cadastral value of land plots

The principles of the new assessment are taken from the sphere of landtax. Here for a long time the calculation of cadastral value is conducted from the location of the site and its category. It, however, is needed not only for taxation, but also for rental relations. The partners in the transaction then have no doubts about its size. All data can be found in the cadastral chamber, which should be re-evaluated at least once every 5 years.

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

Procedure for conducting cadastral valuation

Asking to know what is differentcadastral value from the inventory, you should first pay attention to the methodology. If the inventory value requires scrupulousness and methodicity over many years, the cadastral valuation is relatively quick. The sequence of actions with it is as follows:

• The authorities of the region decide to conduct the assessment. It should be conducted at least every 5 years.
• Rosreestr is preparing on this basis a list of objects to be evaluated. The data is taken from the state cadastre.
• Rosreestr attracts a valuation firm on a competitive basis.
• The appraiser, on the basis of normative documents and coefficients, which are indicated in them, carries out the entire procedure.
• Self-regulating organization of appraisers is examining the report on the cadastral valuation.
• The received data are approved by the authorities of the region and are published.
• The data are entered in the cadastral system.

Who evaluates the property?

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

In order to gain access to the coveted path,they need to pass, in addition, also a competitive selection. This is the procedure foreseen by the special Federal Law on Contractual Procurement for State and Municipal Needs. Moreover, before signing the agreement, the valuer at his own expense insures the risks of incorrect valuation. The amount of insurance is at least 30 million rubles.

The receipt of public funds for the work performed becomes possible only after the authorities of the region receive a positive expert response to the report and approve the results of the assessment.

How is the cadastral value of the property calculated?

Appraisers to determine the value of objectsuse a whole set of technical regulations, standards, regulations and legislative acts. However, an individual approach is not welcomed here, which immediately shows the difference between cadastral value and inventory.

The cadastral valuation provides for a massiveapproach, when you do not need to measure every apartment or house. Apparently, the companies involved have a set of coefficients, depending on the location of the object and its category. The sum of the BTI estimate is taken and multiplied by these coefficients. That is why the inventory and cadastral value of the apartment is sometimes several times different. Officials try to take into account literally everything - even the distance to the trolleybus stop, the metro or the presence of a children's playground.

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

How does the property tax depend on the cadastral value?

Due to the fact that the cadastral and inventory value is determined in different ways, the difference in the price of real estate that was taken as a tax base was significant.

If the tax rates remained the same,most property owners would suddenly become bankrupt. So, in the Urals, if the price of an apartment in the passport is indicated in 200 thousand rubles, after a revaluation it is not less than 500 thousand. The state in circumstances in which the cadastral and inventory value of real estate so different, decided by using tax ratessomewhat offset the losses of taxpayers. As a result, the regions have the right to set tax rates, however, within the corridor approved at the federal level. For housing is set a maximum rate of 0.1%, if the value of the property is not more than 300 million rubles.

Is the new tax always greater than before?

What is the difference between the cadastral value ofinventory? Principles of taxation. At the inventory cost, the tax was small, and few people paid attention to it. Now it's different. In some regions that have switched to the new regime, taxpayers have already begun to receive notifications that indicate discouraging data exceeding even their worst fears.

However, in some cases, property taxit will be possible to pay even in smaller amounts than before. The fact is that for this tax is not subject to tax for an apartment of 20 square meters, for a house - 50, for a dwelling - 10. If you still take into account the reimbursing benefits, it becomes clear - many people who live in large houses and prestigious areas.

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

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

From January 1, 2015, Rosreestr launched the service, withwith which each owner can compare how much the inventory and cadastral value of the apartment differ. Inventory, as we have already said, is contained in the technical passport, and the cadastral will be reported in response to the request.

It should be noted that somefinished the transition, and there is still an inventory cost. The calculation of the tax in such circumstances will not change. However, the authorities of such regions hastened to recalculate the inventory value, which citizens already saw in the notices for tax payment. The intentions of officials are simple: by the time the cadastral value comes, the old price will be at the maximum possible, and when the coefficient is introduced, the budget will receive an additional income.

Is it possible to challenge the cadastral valuation?

It turns out that the property tax in the countryform both cadastral and inventory value. They also have a difference in that it is impossible to challenge the inventory assessment, because it is done on the basis of technical regulations, SNIPs and GOSTs, and cadastral - it is quite feasible, because there are coefficients.

In order to express disagreement withThe first stage should be addressed to a special commission under Rosreestr, whose regional offices are in all departments. It will be required to present a certain package of documents confirming the applicant's right to this property.

Court or complaint - what to choose?

The cadastral error can be correctedadministratively or through the courts. However, the system of contesting the cadastral appraisal was initially built in such a way that it will not be possible to pass the commission of the Rosreestr. The arbitral tribunal will simply reject the claim if the conclusion of this body is not attached to the application. However, in the future, if the owner has a conviction of rightness, one must sue.

At the same time in the court decision there is onethe problem is that an independent appraiser should be involved 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 the introduction of new information will take some time until the cadastral chamber updates the database.