Recently, real estate has been evaluated in a new way. The cadastral value was introduced , providing for other principles for calculating the value of objects and the maximum approximation 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 labor of specialists of the Bureau of Technical Inventory (BTI). Their methodology provides that when assessing the base, the primary cost of the property is taken and multiplied by wear factors. The difference between the cadastral value and the inventory value is that in the second case, market factors are not taken into account.
In the course of the inventory everything was taken into account, which consists of a building, structure or premises - the dimensions and material of walls, floors, roofs, windows, doors. The BTI staff included techniques that periodically went into place and checked the data available to the Bureau.
Subsequently, all changes began to be introduced annually in automatic mode - firstly, adjusted for inflation, and secondly, adjusted for time. However, no matter how fast the building grows old, its inventory value is growing. If the property owner wonders 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?
Cadastral value has a different technique. During its development, the Ministry of Finance set out to increase tax revenues to the budget. However, in the traditional way, simply increasing tax rates, this could not be achieved. Therefore, we decided to go on the other side and change the assessment methodology. The goal was one: to bring it as close to market value as possible.
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 character.
Cadastral value of land
The principles of the new assessment are taken from the scope of the land tax. Here, for a long time, the calculation of cadastral value has been carried out from the location of the plot and its category. She, however, is needed not only for taxation, but also for rental relations. The transaction partners then have no doubts about its size. All data can be found in the cadastral chamber, which must reevaluate at least once every 5 years.
Land plots also have a standard value that 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 at a bank, acquiring municipal land, and so on. The authorities of the regions have the right to annually change the standard price, however, by no more than a quarter. In addition, it should not exceed a threshold of 75% of market value.
Cadastral valuation procedure
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 methodicity over many years, then cadastral valuation is carried out relatively quickly. The sequence of actions with it is as follows:
- The regional authorities decide to conduct an assessment. It should be carried out at least once every 5 years.
- Rosreestr is preparing on this basis a list of objects to be evaluated. Data is taken from the state cadastre.
- Rosreestr attracts a valuation firm on a competitive basis.
- The appraiser, on the basis of regulatory documents and the ratios indicated in them, carries out the entire procedure.
- A self-regulatory organization of appraisers examines the cadastral valuation report.
- The data obtained is approved by the authorities of the region and published.
- Data is entered into the cadastral registration system.
Who values the property?
Probably, the answer to the question can most accurately answer the question of how the cadastral value differs from the inventory value, the appraiser. In this capacity are special companies licensed for this type of activity.
In order to gain access to the desired path, they also need to go through 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 value determination. The amount of insurance is at least 30 million rubles.
Obtaining public funds for the work done becomes possible only after the regional authorities receive a positive expert response to the report and 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 cadastral value and the inventory value.
Cadastral valuation provides a mass approach when it is not necessary to measure each 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 the trolley bus stop, subway or the presence of a children's playground.
Odds are displayed simply. Appraisers with regional authorities take as a basis the cost per square meter in the real estate market and calculate how much it is more inventory. It remains a little (10 percent) to reduce the result of division - and the coefficient is ready.
How does property tax depend on the cadastral value?
Due to the fact that the cadastral and inventory values are determined differently, a significant difference occurred in the price of real estate, which was taken as the tax base.
If tax rates remained the same, then most property owners would have gone bankrupt overnight. So, in the Urals, if the price of an apartment in the data sheet is 200 thousand rubles, after revaluation it is at least 500 thousand. The state in circumstances in which the cadastral and inventory value of real estate are so different, I decided with the help of tax rates to somewhat compensate for the loss of taxpayers. As a result, the regions were given the right to set tax rates, however, within the limits of the corridor approved at the federal level. For housing, the maximum rate is set at 0.1% if the value of the property is not more than 300 million rubles.
Is a new tax always greater than the previous?
What is the difference between cadastral value and inventory? The principles of taxation. With the inventory value, the tax was small, and few people paid attention to it. Now another thing. In some regions that have switched to the new regime, taxpayers have already begun to receive notifications that indicate discouraging data that exceeds even their worst fears.
However, in some cases, property tax can be paid even lower 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 a residential building - 10. If we still take into account the benefits that are due, it will become clear that many who live in large houses and prestigious will pay a lot 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 more.
Where can I find out the cadastral value of my property?
On January 1, 2015, the Rosreestr launched a service with the help of which each owner can compare how much the inventory and cadastral values of an apartment differ. The inventory, as we have said, is contained in the data sheet, and the cadastral will be communicated in response to a request.
It should be noted that some territories have not completed the transition, and there is still an inventory value. 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 tax notice. The intentions of the officials are simple: by the time the cadastral value comes, the previous price will be at the maximum possible, and when the coefficient is introduced, the budget will receive additional income.
Is it possible to challenge the cadastral valuation?
It turns out that both the cadastral and inventory values form the property tax in the country. The difference between them is also that it is impossible to challenge the inventory assessment, since it is done on the basis of technical regulations, SNIPs and GOSTs, and the cadastral assessment is quite feasible, since the coefficients are there.
In order to express disagreement with the assessment presented, at the first stage, you should contact the special commission under the Rosreestr, the regional branches of which 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?
A cadastral error can be corrected by administrative means or through a court. However, the system for challenging the cadastral valuation was originally built so that it would not be possible to pass the commission of Rosreestr. The arbitral tribunal will simply dismiss the claim if the statement of this body is not attached to the application. However, in the future, if the owner has a conviction that he is right, it is necessary to sue.
At the same time, one problem arises in the court decision - it is necessary to attract an independent appraiser to refute the conclusions of the cadastral chamber. And this service is expensive and in some cases simply unprofitable. The costs of an expert can significantly exceed the difference in taxation.
If the verdict is adopted in favor of the taxpayer, then before the introduction of new information it will take some time until the cadastral chamber updates the database.