Establishing the cadastral value equal to the market value. Establishing the cadastral value of a land plot equal to its market value

Contesting the results of determining the cadastral value of real estate, with a competent approach, can significantly save on tax (or rental) payments. This savings often pays for many times over all the costs associated with preparing a report on determining the market value of a property and legal support for the corresponding procedure.

The cadastral value is determined by the mass valuation method and must be comparable to the market value of the property being assessed, which is determined individually for each specific property.

However, in practice situations often arise when the cadastral value of the property is many times higher than its market value. Causes:

• determination of the cadastral value based on unreliable information about the property (for example, arising due to the presence of technical and (or) cadastral errors);
• different valuation methodology when determining cadastral and market values.

Therefore, challenging the results of determining the cadastral value of real estate is usually carried out in two ways:

• by changing the cadastral value in connection with the identification of unreliable information about the valuation object used in determining its cadastral value;
• by determining the market value of the property and establishing the cadastral value in the amount of the market value.

Let's consider the most common errors that arise when challenging the results of determining the cadastral value of real estate by setting such a value at the market value.

1. Error in the date of preparation of the report on determining the market value of the property

When challenging the results of determining the cadastral value of real estate, special attention should be paid to the date as of which the cadastral value was determined. Incorrect determination of such a date is the most common mistake that lawyers make when challenging the results of determining the cadastral value of real estate. The cadastral value of a property can be established as of the date:

• approval of the results of the state cadastral assessment;
• entering information about the property into the state real estate cadastre.

42 useful documents for a company lawyer

1. The cadastral value is determined as of the date of approval of the results of determining the cadastral value in relation to real estate objects that existed on the date of formation of the list of real estate objects subject to state cadastral valuation and included in this list.

Let's consider an example from judicial practice. The land plot was registered in the cadastral register in 1998. The list of objects subject to state cadastral valuation was formed as of January 1, 2010, the land plot was included in this list. And it was on this date that a report was prepared to determine the market value of the land. The court satisfied the requirement to establish the cadastral value in the amount of the market value (Decision of the Supreme Court of the Russian Federation dated September 10, 2015 in case No. 82-APG15-29).

2. The cadastral value is determined as of the date of entering information about the property into the state real estate cadastre in relation to land plots, information about which was entered into the state real estate cadastre after the date of formation of the list of objects subject to state cadastral valuation and not included in this list.

Let's look at examples from judicial practice. The applicant prepared a report on determining the market value of the land plot as of the date of approval of the results of determining the cadastral value (as of January 1, 2013). The courts refused to establish the cadastral value of the land plot at the market value, since the land plot was registered on June 9, 2014 and could not be included in the list of objects subject to state cadastral valuation (Definition of the Supreme Court of the Russian Federation dated September 10, 2015 No. 11-APG15 -24). The report in this case should have been prepared on the date the land plot was registered with the state cadastral register (June 9, 2014). Examples of court decisions with similar circumstances: Ruling of the Supreme Court of the Russian Federation dated September 10, 2015 No. 11-APG15-2; Ruling of the Supreme Court of the Russian Federation dated September 10, 2015 No. 32-APG15-6; Ruling of the Supreme Court of the Russian Federation dated September 10, 2015 No. 5-APG15-71; Determination of the Supreme Court of the Russian Federation dated 09.09.2015 No. 48-APG15-59; Ruling of the Supreme Court of the Russian Federation dated August 26, 2015 No. 33-APG15-17.

The applicant applied to the court with a request to establish the cadastral value of the land plot in the amount of its market value as of January 1, 2013 (as of the date of approval of the results of determining the cadastral value). The disputed land plot is newly formed, separated from another land plot. Consequently, the market value of the newly formed land plot with a cadastral number must be determined on the date of entry of the cadastral number into the state real estate cadastre - February 25, 2014. In this regard, the courts refused to satisfy the stated requirement (Decision of the Supreme Court of the Russian Federation dated June 24, 2015 No. 4-APG15-11).

In practice, situations often arise when, after the date of formation of the list of real estate objects subject to state cadastral valuation, the characteristics of a land plot included in such a list have changed (for example, category, type of permitted use, etc.), entailing the inclusion of the corresponding changes in the State Tax Code and, accordingly, a new definition of cadastral value. In this case, a report on determining the market value of a property should be prepared precisely on the date of entering such information into the State Property Committee, and not on the date of formation of the list.

Let's look at examples of judicial practice. The company applied to the court to establish the cadastral value of the land plot equal to its market value as of the date of approval of the results of the state cadastral valuation of land (January 1, 2013). The site was registered in the cadastral register on March 18, 2011 and was included in the list of objects subject to state cadastral valuation. The courts, refusing to satisfy the stated requirement, proceeded from the fact that on July 1, 2013, the type of permitted use of this land plot was changed (Determination of the Supreme Court of the Russian Federation dated August 31, 2015 No. 5-APG15-64). Accordingly, the report on determining the market value of the land plot should have been prepared precisely on the date the state real estate cadastre entered information about the change in the type of permitted use of the land plot (as of July 1, 2013).

The applicant applied to the court with a request to establish the cadastral value in an amount equal to the market value of the land plot as of January 1, 2011 (as of the date of approval of the results of determining the cadastral value). At the same time, on January 14, 2014, the category of the corresponding land plot was changed from agricultural land to residential land. The courts refused to satisfy the stated requirement since the cadastral value of the corresponding land plot should have been determined on the date of change in the category of land - January 14, 2014 (Determination of the Supreme Court of the Russian Federation dated 08/05/2015 No. 89-APG15-14).

In addition, it is important to take into account that it is possible to challenge the results of determining the cadastral value of a land plot only during the period until new results of determining the cadastral value are approved. State cadastral valuation is carried out no more than once within three years (in federal cities no more than once within two years) and at least once within five years from the date on which the state cadastral valuation was carried out (paragraph one of Article 24.12 of the Law on Valuation Activities).

Rejecting the requirement to establish the cadastral value of a land plot equal to its market value, the court found that the normative act of the executive authority approved new results of the state cadastral valuation of land, therefore, the determination of the market value of the disputed land plot in the report submitted by the plaintiff on the previous date of establishing its cadastral value loses its legality significance, since it will not lead to the emergence, change, or termination of rights and obligations (Resolution of the Arbitration Court of the Moscow District dated 05/08/2015 No. F05-4590/2015 in case No. A40-40858/14). Similar judicial practice: Ruling of the Supreme Court of the Russian Federation dated July 15, 2015 No. 4-APG15-15, Ruling of the Supreme Court of the Russian Federation dated August 31, 2015 No. 18-APG15-25, Ruling of the Supreme Court of the Russian Federation dated August 26, 2015 No. 49-APG15-20.

2. The report on determining the market value of the property was prepared improperly

When applying to a commission or court for an application to establish the cadastral value of a property in the amount of the market value, you should attach a report on determining the market value of the land plot and an expert opinion of a self-regulatory organization of appraisers (hereinafter referred to as SRO) on such a report. The absence of a report and an SRO expert opinion on this report in the list of documents attached to the application entails leaving the corresponding claim without consideration (Decision of the Supreme Court of the Russian Federation dated September 14, 2015 No. 16-APG15-34).

The legislation provides for certain requirements for the preparation of such a report, failure to comply with which may result in refusal to satisfy the stated requirement. Analysis of judicial practice allows us to identify the following most common motivations for refusing to satisfy the requirement to establish the cadastral value of a land plot in the amount of the market value due to the inconsistency of the report on determining the market value with the requirements of the law.

• The market value of the property was determined in violation of the requirements of the Law on Valuation Activities, federal valuation standards (including the principles of the Federal Security Service: materiality, validity, verifiability and sufficiency) (Definition of the Supreme Court of the Russian Federation dated August 26, 2015 No. 19-APG15-2, Determination of the Supreme Court RF dated 07/08/2015 No. 67-APG15-33, Ruling of the Supreme Court of the Russian Federation dated 07/08/2015 No. 43-APG15-3, Ruling of the Supreme Court of the Russian Federation dated 07/01/2015 No. 48-APG15-42, Ruling of the Supreme Court of the Russian Federation dated 08/12/2015 No. 45-APG15-10, Ruling of the Supreme Court of the Russian Federation dated 08/12/2015 No. 4-APG15-21, Ruling of the Supreme Court of the Russian Federation dated 08/05/2015 No. 5-APG15-33, Ruling of the Supreme Court of the Russian Federation dated 07/15/2015 No. 69-APG15- 1).
• When determining the market value of the valuation object, the necessary adjustments or coefficient were not applied, taking into account the specific location of the land plot within the boundaries of the populated area. For example, adjustments by type of permitted use and accessibility of utilities may not be taken into account (Definition of the Supreme Court of the Russian Federation dated 05.08.2015 No. 48-APG15-26, Determination of the Supreme Court of the Russian Federation dated 01.07.2015 No. 66-APG15-3, Determination of the Supreme Court of the Russian Federation dated July 1, 2015 No. 66-APG15-2, Ruling of the Supreme Court of the Russian Federation dated August 12, 2015 No. 24-APG15-2).
• As analogous objects for evaluation, we used land plots that differ significantly in terms of comparison elements from the areas being evaluated (Definition of the Supreme Court of the Russian Federation dated 08/12/2015 No. 67-APG15-36, Determination of the Supreme Court of the Russian Federation dated 08/12/2015 No. 18-APG15-16) .
• Information on the cadastral value of a land plot entered into the state real estate cadastre on the basis of court decisions establishing the cadastral value equal to its market value cannot be used by the appraiser as an element of comparison “offer price” for the purpose of calculating the market value of other valuation objects (Decision of the Supreme Court of the Russian Federation dated 07/01/2015 No. 48-APG15-34).
• The market value of the land plot leased by the plaintiff, established in the assessment report, does not take into account the individual characteristics of the objects and is not reliable (Determination of the Supreme Court of the Russian Federation dated June 17, 2015 No. 67-APG15-25).

In this regard, when challenging the results of determining the cadastral value of real estate, it is important to check the report on determining the market value of the real estate for compliance with the requirements of the legislation on valuation activities and federal valuation standards, taking into account the most common motivations given for recognizing such a report as unacceptable evidence.

3. Challenging the cadastral value, which is not established as the base for land tax or property tax

The cadastral value is determined as the base for land tax and property tax in relation to real estate that is located within the boundaries of a municipality or federal city on whose territory the tax is introduced.

If the cadastral value has been determined for the property, but the tax has not been introduced on the territory of the corresponding municipality or constituent entity of the Russian Federation, then the applicant does not have a violated subjective right or legitimate interest that is subject to judicial protection. Let's look at a similar situation using specific examples.

An application to establish the cadastral value in the amount of the market value was submitted before the subject of the Russian Federation approves the results of determining the cadastral value and before the adoption of a law of the subject of the Russian Federation establishing the specifics of determining the tax base based on the cadastral value of real estate objects. The court of first instance satisfied the stated requirement. However, the Investigative Committee for Administrative Cases of the Supreme Court of the Russian Federation canceled this decision, since there was no violated subjective right or legitimate interest subject to judicial protection (Determination of the Supreme Court of the Russian Federation dated June 17, 2015 No. 35-APG15-33).

Entering into the state real estate cadastre information about the cadastral value of a residential building owned by the applicant does not affect her rights as a taxpayer, since currently the cadastral value of a real estate property is not used to determine the tax base for property tax on individuals in the territory of the corresponding constituent entity of the Russian Federation. Consequently, both at the time the applicant applied to the court and during the consideration of the case in the court of appeal, the applicant did not have a violated subjective right or legitimate interest subject to judicial protection (Determination of the Supreme Court of the Russian Federation dated June 24, 2015 No. 18-APG15-6).

A lawyer accompanying the procedure for challenging the results of determining the cadastral value of real estate faces many pitfalls along the way. I sincerely hope that this information will help you avoid the most common mistakes that are made when challenging the results of determining the cadastral value of real estate.

Sep 22, 2015 12:01

The problem for property owners arises when the market value turns out to be greater than the cadastral value. The reasons are the mass valuation of land plots and other objects. In this case, appraisers do not take into account their individual characteristics, which can significantly devalue the object. The owner’s task is to independently establish the cadastral value of a land plot or other property.

Establishing cadastral value equal to market value: procedural issues

1. Contact a certified appraisal organization for preparation market value report. It must be provided to you on paper and electronically.
2. The report must undergo mandatory examination by the organization that gave them permission to conduct such an assessment. You will receive a document about methodological regulatory examination.
3. Collect all title documents for the property.
4. Apply to the Commission under Rosreestr. Your application will be satisfied or rejected with justification for this decision.
5. If you receive a refusal, resolve the issue in court.

This article highlights new trends in judicial practice related to establishing the cadastral value of land plots equal to the market value.

Articles on the topic of real estate valuation have already repeatedly discussed disputes about the use of market and cadastral values ​​in relation to land plots. In particular, the popular category of cases in judicial practice on establishing the cadastral value of a property equal to its market value was previously considered.
As is known, today cases of disputes over the results of determining cadastral value are excluded from the jurisdiction of arbitration courts. Thus, since August 2014, at the first instance, these cases, in accordance with paragraph 8 of Part 1 of Art. 26 of the Civil Procedure Code of the Russian Federation, are considered by the supreme court of the republic, regional, regional court, court of a federal city, court of an autonomous region and court of an autonomous district.
The judicial practice of arbitration courts showed that the courts willingly satisfied the applicants' demands to establish the cadastral value of a land plot equal to its market value.
However, in new and already established judicial practice in this category of cases, opposite trends are observed.
From the analysis of court decisions adopted after January 1, 2015, it follows that in most cases the courts refuse to satisfy the applicants’ demands to establish the cadastral value of a land plot equal to its market value. The main reason for the refusal is the discrepancy between the reports on the assessment of the market value of the land plot and the legislation.
Before directly considering examples of judicial practice, let me remind you of some provisions of the legislation relating to the assessment of market and cadastral values.
According to paragraph 5 of Article 65 of the Land Code of the Russian Federation, for tax purposes and in other cases provided for by law, the cadastral value of a land plot is established. The cadastral value of a land plot can also be used to determine the rent for a land plot that is in state or municipal ownership. To establish the cadastral value of land plots, a state cadastral valuation of land is carried out. In cases where the market value of a land plot is determined, the cadastral value of this land plot is established equal to its market value.
According to Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as the Law on Valuation Activities), the results of determining the cadastral value can be challenged in court. One of the grounds for revising the results of determining the cadastral value is the establishment of its market value in relation to the property on the date as of which its cadastral value was established by the decision of the Dispute Resolution Commission on the results of determining the cadastral value or by a court decision.
The concept of the market value of an appraisal object is disclosed in the Law on Valuation Activities. Market value is understood as the most probable price at which a given valuation object can be alienated on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and the transaction price is not affected by any extraordinary circumstances listed in this article. At the same time, the market value of a land plot is established in accordance with the Law on Valuation Activities on the basis of a report on the assessment of the object, compiled by an appraiser - a member of a self-regulatory organization of appraisers.
Let's consider a specific case from practice.
By the decision of the Moscow City Court dated April 15, 2015 in case No. 3-108/2015, the limited liability company "ALM-STROY" (hereinafter - the Company) refused to satisfy the application to establish the cadastral value of a property equal to its market value.
According to the case materials, the Company applied to the Moscow City Court with an application to establish the cadastral value of the land plot in the amount of its market value. In support of the requirements, the Company referred to the fact that it is the tenant of the specified land plot, and the discrepancy between its cadastral value entered in the state real estate cadastre and the market one violates the rights of the Company, since the rent for the land plot is set as a percentage of the cadastral value. At the same time, the Company presented a report dated March 4, 2014 on the market value of the specified property. Interested parties - the Moscow Government and the Department of City Property of the City of Moscow did not recognize the requirements, indicating that the appraiser's conclusions contained in the report submitted by the Company on the value of the market value of the appraisal objects cannot be considered justified. According to the expert opinion, also presented in the case materials, this report complied with the requirements of the Law on Valuation Activities, federal valuation standards, the requirements of the terms of reference of the valuation agreement, and the conclusions contained in it were considered reasonable by the expert.
However, the court, having assessed the evidence presented in the case in its entirety, considered that the valuation of the disputed property was carried out by the appraiser in violation of the requirements of the Law on Valuation Activities and Federal Valuation Standards.
Thus, according to clause 6 of the Federal Valuation Standards, approved by Order of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 N 255 (hereinafter referred to as FSO-2), when determining the market value of the valuation object, the most probable price at which the valuation object can be alienated on the valuation date on the open market in competitive conditions, when the parties to the transaction act reasonably, having all the necessary information, and the value of the transaction price is not affected by any extraordinary circumstances, that is, when: one of the parties to the transaction is not obliged to alienate the object of valuation, and the other party is not obliged to accept performance; the parties to the transaction are well aware of the subject of the transaction and act in their own interests; the valuation object is presented on the open market through a public offer, typical for similar valuation objects; the price of the transaction represents a reasonable remuneration for the object of evaluation and there was no coercion to complete the transaction in relation to the parties to the transaction on any part; payment for the valuation object is expressed in monetary form.
In accordance with subparagraph "g" of clause 8 of the Federal Valuation Standards, approved by Order of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 N 254 ​​(hereinafter referred to as FSO-3), regardless of the type of valuation object in the valuation report, the number other things, there should be a section on market analysis of the valuation object, as well as an analysis of other external factors not directly related to the valuation object, but affecting its value. The market analysis section should provide information on all pricing factors used to determine the cost.
Clause 20 of the Federal Valuation Standards, approved by Order of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 N 256 (hereinafter referred to as FSO-1), stipulates that the appraiser, when conducting an appraisal, is obliged to use cost, comparative and income approaches to valuation or justify the refusal from use.
From the case materials it follows that when assessing the disputed land plot, the appraiser used only a comparative approach; the cost and income approach was not used.
According to FSO-1, the comparative approach is used when there is reliable and accessible for analysis information on the prices and characteristics of analogous objects. When applying a comparative approach to valuation, the appraiser must:
a) select units of comparison and conduct a comparative analysis of the object of assessment and each analogue object for all elements of comparison. For each analogue object, several units of comparison can be selected. The choice of units of comparison must be justified by the appraiser. The appraiser must justify the refusal to use other units of comparison adopted during the assessment and related to factors of supply and demand;
b) adjust the values ​​of the comparison unit for analogue objects for each element of comparison, depending on the ratio of the characteristics of the object of evaluation and the analogue object for this element of comparison. When making adjustments, the appraiser must enter and justify the scale of adjustments and provide an explanation of under what conditions the values ​​of the adjustments made will be different.
According to the Methodological Recommendations for determining the market value of land plots, approved by Order of the Ministry of Property of the Russian Federation dated March 6, 2002 N 568-r (hereinafter referred to as the Methodological Recommendations), the use of the sales comparison method involves determining the elements by which the valuation object is compared with similar objects (hereinafter referred to as comparison elements); determination for each element of comparison of the nature and degree of difference of each analogue from the assessed land plot; determination for each of the comparison elements of price adjustments of analogues corresponding to the nature and degree of difference of each analogue from the land plot being valued; adjustment for each element of price comparison for each analogue, smoothing out their differences from the land plot being assessed; calculation of the market value of a land plot through a reasonable generalization of adjusted prices of analogues.
According to the case materials, the court found that, as part of the application of the comparative approach, the appraiser, when assessing the property in question, chose the method of direct comparison of sales. Proposals for the sale of plots published in January - February 2014 were selected as analogous objects. Since, in accordance with FSO-1, the appraiser cannot use information about events that occurred after the valuation date when conducting an assessment, the court correctly concluded that the appraiser, when The assessment used unreliable data.
In addition, the court found that, using four analogues located in different districts of Moscow in the calculations, the appraiser did not take into account that part of the proposals for the sale of land plots were investment projects and their cost included permitting, design, and estimate documentation.
The court also established the non-application and incorrect application by the appraiser when calculating adjustments, as a result of which the value of the land plot was underestimated by at least 15 - 30%. For example, the appraiser unreasonably made adjustments for location to the price of offers of analogous objects, claiming that the object of evaluation and analogues are equidistant from the Moscow Ring Road. At the same time, analogue objects were significantly removed from the center and located at different distances from the metro. Consequently, the valuation object, located closer to the center, had advantages in location, and, accordingly, advantages in transport accessibility compared to analogues, which should have been taken into account in the price of proposals of analogues by making an upward adjustment.
Thus, having analyzed the use of the comparative approach in the report, the court came to the conclusion that pricing factors were not fully taken into account, including the presence of an investment project in the offer price of analogous objects, location, which underestimates the results of determining the market value of the property being assessed.
In this regard, the conclusions made by the appraiser about the value of the market value of the property being assessed were not recognized by the court as justified, since the violations listed above committed during the assessment were considered by the court to be significant and affecting the reliability of the results of the assessment of the property.
Based on the foregoing, the court came to the conclusion that the report does not meet the requirements of the Federal Valuation Standards, and its content does not meet the requirements of the Law on Valuation Activities.
With regard to the expert opinion on the compliance of the report, the court found that the experts were not tasked with analyzing the source data, and the assessment report was verified through text analysis. Consequently, the examination of the report was of a normative and methodological nature, and accordingly, in the opinion of the court, it could not confirm the market value of the appraisal object determined by the appraiser in the appraisal report.
So, according to Art. 17.1 of the Law on Valuation Activities, the examination of a report means the actions of an expert or experts of a self-regulatory organization of appraisers in order to verify a report signed by an appraiser or appraisers who are members of this self-regulatory organization, in accordance with the type of examination, including verification of compliance with the requirements of the legislation of the Russian Federation on valuation activities, federal valuation standards and other acts of the authorized federal body that carries out the functions of legal regulation of valuation activities, and (or) standards and rules for valuation activities.
Order of the Ministry of Economic Development of the Russian Federation dated July 4, 2011 N 328 approved the Federal Assessment Standard “Types of examination, the procedure for conducting it, requirements for an expert opinion and the procedure for its approval” (hereinafter referred to as FSO-5), paragraph 4 of which also established that examination of an assessment report means the actions of an expert or experts of a self-regulatory organization of appraisers in order to verify a report signed by an appraiser (appraisers) who is (are) members of this self-regulatory organization, in accordance with the type of examination. During the examination of the appraisal report, an examination of the work performed by the appraiser is carried out.
By virtue of Art. 67 of the Civil Procedure Code of the Russian Federation in conjunction with the provisions of Art. 24.18 of the Law on Valuation Activities, an expert opinion on the appraiser’s report on determining the market value of a property is one of the types of written evidence and is subject to evaluation along with other evidence in the case.
Since the presented report, on the grounds stated above, was not recognized by the court as reliable, meeting the requirements of the legislation of the Russian Federation on valuation activities, therefore, the market value of the property being valued in the declared amount, in the opinion of the court, was not reliably established and not properly proven, and accordingly, the Company's demands to establish the cadastral value of the property equal to its market value were left unsatisfied.
The considered example of judicial practice shows that the courts refuse to satisfy demands to establish the cadastral value equal to its market value on the basis that reports on the assessment of the market value of real estate are incomplete, contain inaccuracies, do not comply with the law, and are unreliable.
It seems that the reason for this is both the customer’s ignorance of the work involved in assessing real estate and drawing up the corresponding report on the value of its market value, the requirements of legislation and federal standards for such reports, and the dishonesty of appraisers.
On the other hand, this example shows that the courts, when considering disputes in this category of cases, began to pay more attention to such important evidence as a report on the valuation of real estate, including paying attention not only to the obvious data on the timing, value, powers of the persons drawing up the report, etc., but also carefully study the contents of these reports.
Thus, when applying to the court with a request to establish the cadastral value of a land plot equal to its market value, you should carefully check the reports compiled for these purposes on the market value of the assessment of the corresponding property. To carry out the direct assessment procedure, it is better to involve only proven appraisers.

Sib-Trust LLC is the owner of a 63/100 share in the ownership of a land plot with cadastral number 42:24:0201013:169, with an area of ​​1470 sq.m., permitted use: for production needs, located at the address: *** Skaya region, city ***o, st. Voroshilova, 25 (certificate of state registration of rights dated 10.22.2010). The co-owner of the specified plot is Filina Irina Viktorovna (certificate of state registration of rights dated 09.09.2010)

According to the cadastral passport dated May 25, 2010. The cadastral value of the disputed plot is 6,770,334.9 rubles.

In order to establish the market value of the specified land plot, the Plaintiff turned to Development Resources Research Institute LLC, which assessed the market value of the plot, based on the results of which report No. ON/56-12-03-2012-1.2 was prepared, according to which the market value the cost of the Plaintiff's land plot as of March 14, 2012. is: 1,479,000 rubles.

The compliance of this report with legal requirements is confirmed by expert opinion No. 46/01-12.

According to the legal position set out in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 913/11 dated June 28, 2011, the rights of a person violated by the discrepancy between the state cadastral value of a land plot and the data on its market value are subject to protection by establishing the cadastral value of the land plot equal to its market value.

Such a claim is not related to challenging the actions of the cadastral registration authorities and is subject to consideration according to the general rules of claim proceedings, including the rule on the distribution of the burden of proof between the plaintiff and the defendant, including with regard to proving the actual market value of the land plot.

In the case under consideration, the land plot belongs to the plaintiff by right of ownership, therefore, the size of the cadastral value directly affects his interests as a payer of land tax.

At the same time, protection of the legitimate interests of a person, in the case of determining the market value, is possible in the form of establishing the cadastral value equal to the market value. In accordance with paragraph 3 of Article 66 of the Land Code of the Russian Federation, in cases of determining the market value of a land plot, the cadastral value of this plot is established equal to its market value.

The provisions of Federal Law No. 135 FZ “On Valuation Activities in the Russian Federation” regarding the establishment of the procedure and conditions for revising the cadastral value are not applicable, since they do not apply to cadastral valuations made on the basis of the resolution of the Board of Administration of the *** region dated 27.08 .2006 No. 520 “On the state cadastral valuation of lands in settlements.” In addition, the Plaintiff’s demands, in this case, are not aimed at revising the cadastral value, which implies its change from the moment it was entered into the cadastre, but at establishing a new cadastral value for the future, from the moment the court makes a decision.

The foregoing means that the cadastral value of the Claimant's land plot is subject to establishment in the amount of its market value.

In accordance with the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 913/11 dated June 28, 2011, as well as Article 66 of the Land Code of the Russian Federation, the establishment of the cadastral value of a land plot by the court is the basis for entering a new cadastral value into the state cadastre by the cadastral registration authority from the moment the court decision comes into force strength.

Based on the above and in accordance with Article 66 of the Land Code of the Russian Federation

ASK THE COURT:

1. Establish the cadastral value of a land plot with cadastral number 42:24:0201013:169, with an area of ​​1470 sq.m., permitted use: for production needs, located at the address: ***skaya region, city ***o, st. . Voroshilova, 25, in the amount of its market value, determined as of March 14, 2012 by the report of Development Resources Research Institute LLC No. ON/56-12-03-2012-1.2 in the amount of 1,479,000 rubles.

Applications:

1. Copies of the certificate of state registration of rights (2 copies)
2. Copy of cadastral passport dated 05/25/2010
3. Report No. ON/56-12-03-2012-1.2
4. Copy of the expert report
5. A copy of the certificate of state registration of a legal entity
6. Power of attorney confirming authority to sign the statement of claim
7. Copy of the Decision on the appointment of a manager
8. Payment order for payment of state duty
9. Printed on paper and certified by the signature of the Plaintiff, copies of the page of the official website of the registration authority on the Internet, containing information about the location of the Plaintiff, the Defendant and the date of their update (2 copies..)
10. Extract from the Unified State Register of Individual Entrepreneurs to a 3rd party
11. Covering letter
12. Postal receipt for sending the claim and attachments to the Defendant

In June of this year, we filed a claim to establish the cadastral value of a land plot equal to the market value with the Arbitration Court of the Orenburg Region. The court's decision was made in September and came into force in October. The said decision established the cadastral value of a land plot equal to its market value. Please tell me from what moment the newly established information on the cadastral value of land is applied?

• Question: No. 1085 dated: 2014-10-16.

On the merits of the question asked, we report the following.

Consideration of claims to establish the cadastral value of a land plot equal to the market value until July 22, 2014 was carried out by arbitration courts.

According to Article 180 of the Arbitration Procedural Code of the Russian Federation (hereinafter referred to as the Arbitration Procedure Code of the Russian Federation), the decision of the arbitration court of first instance comes into force after a month from the date of its adoption, unless an appeal is filed.

In accordance with Part 5 of Art. 4 of the Federal Law “On the State Real Estate Cadastre” No. 221-FZ of July 24, 2007, information is entered into the state real estate cadastre by the cadastral registration authority on the basis of documents received by this authority.

Taking into account the above norms, as well as the explanations of the Resolution of the Presidium of the Supreme Arbitration Court No. 10761/11 dated June 25, 2013, information about the cadastral value established in court in the amount of the market value was subject to inclusion in the state real estate cadastre (hereinafter referred to as the State Property Committee) by the branch of the Federal State Budgetary Institution "FKP Rosreestr" on Orenburg region from the moment the court decision (judicial act) enters into legal force.

On July 22, 2014, the Federal Law of July 21, 2014 No. 225-FZ “On Amendments to the Federal Law “On Valuation Activities in the Russian Federation” came into force; amendments were made to the Federal Law of July 29, 1998 No. 135-FZ “On Valuation activities in the Russian Federation”, which excluded the reference to the arbitration court as a special court hearing cases challenging the results of determining the cadastral value.

In accordance with Article 24.18. Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as Law No. 135-FZ), currently the results of determining the cadastral value can be challenged by legal entities if the results of determining the cadastral value values ​​affect the rights and obligations of these persons, as well as state authorities, local governments in relation to real estate objects that are in state or municipal ownership, in court and the commission for the consideration of disputes about the results of determining the cadastral value (hereinafter referred to as the commission).

According to Article 24.20. Law No. 135-FZ, in the event of a change in the cadastral value by decision of a commission or court, information on the cadastral value established by a decision of the commission or court is applied for the purposes provided for by the legislation of the Russian Federation from January 1 of the calendar year in which the corresponding application for revision of the cadastral value is submitted , but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of the dispute.

Information about changes in the cadastral value based on a decision of a commission or court, including the date of filing the corresponding application for revision of the cadastral value, must be entered into the State Property Committee.

In accordance with Part 8 of Article 3 of the Federal Law of July 21, 2014 No. 225-FZ “On Amendments to the Federal Law “On Valuation Activities in the Russian Federation”, the provisions of Article 24.20 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation activities in the Russian Federation", establishing the procedure for applying information on cadastral value determined by a decision of a commission or court, are subject to application to information on cadastral value established as a result of consideration of applications for revision of cadastral value submitted after the day this Federal Law entered into force, as well as applications for revision of cadastral value submitted but not considered by the commission or court, arbitration court on the day this Federal Law came into force.

Based on the above, we can draw the following conclusion.

The cadastral value of a land plot, established on the basis of a court decision before July 22, 2014, is subject to application from the moment the judicial act enters into legal force and information is entered into the State Property Committee (for example, from April 25, 2014).

The cadastral value of a land plot, established on the basis of a decision of a commission or court after July 22, 2014, is subject to application from January 1 of the calendar year in which the application for its revision was submitted (for example, from January 1, 2014).

A similar “retroactive” rule is also applicable in cases where a statement of claim was filed with the arbitration court (an application to the dispute resolution commission on the results of determining the cadastral value) before July 22, 2014, but the decision on it was made after July 22, 2014.

Thus, since you filed the statement of claim in June 2014, and the decision came into force in October 2014, then information about the cadastral value of the land plot established in court in the amount of market value is subject to application from January 1, 2014.

If you pay taxes or rental payments, a decrease in the cadastral value of the land plot entails a reduction in the amount of tax and rental payments, respectively, including recalculation of the amount of tax and rental payments already paid by you, starting from January 1, 2014.

Attention! The information provided in the article is current at the time of publication.