Cadastral value is calculated value, reflecting the idea of ​​value (usefulness) land plot with its current use. The fundamental point in this definition is that the assessment of cadastral value is a reflection of the existing use of the land plot, and not any other.

The cadastral value of a land plot is necessary for calculating the tax base. The tax base for land tax is determined as the cadastral value land plots as of January 1 of the year that is the tax period.

How is the cadastral value of a land plot calculated?

Calculation of the cadastral value of a land plot occurs at least once every 5 years and no more than once every 3 years, when the assessment (revaluation) of territories selected by the State Real Estate Cadastre (GKN) is underway. After which the new cadastral value is established for the future accounting period, until the next audit.

Based on the data obtained, the market value of the object is determined, which, one way or another, depends on the cadastral value. Also, there are calculators on the Internet for calculating the cadastral value of a land plot, but such data should not be taken as reliable. According to my observations, the cadastral value of the land plot updated in 2015 became 30-300% higher than the market value.

However, both the owner and the tenant have the legal right to reduce the cadastral value of their land plot.

How to reduce the cadastral value of a leased land plot

Now you're probably thinking, why should I reduce cadastral value, if I am a tenant of a land plot and only pay for it rent, and the tax is charged only to land owners? The answer will be below. In the meantime, let’s look at the reduction in the cadastral value of a leased land plot using the example of individual entrepreneur N.N. Solnyshkina.

IP Solnyshkina N.N. is a tenant of a land plot with an area of ​​16,382 sq.m. category of land: land of settlements, permitted use: industrial purpose of municipally owned land. The lease under which she pays rent contains provisions for benchmarks for calculating rent.

These include:

1. Geographically economic zone;
2. Basic annual rental rate per 1 sq.m;
3. Average reduced coefficient of urban planning value;
4. Activity type coefficient;
5. Annual rent rate per 1 sq.m. (my favorite).

It is the rate, and not the base rate, that determines the calculation of the rent per 1 sq.m., which can be revised by the owner - the municipality. As a rule, in lease agreements for a land plot by the owner (administration) represented by the Department of Property and Land Relations, there is always the concept of a unilateral change in rent.

Real example from practice: clause 3.3. lease agreement - the amount of the annual rent may be revised by the Lessor unilaterally in connection with decisions of government authorities Russian Federation and (for example) the Lipetsk region, the Lipetsk City Duma centrally establishing assessment zones, rate indexation coefficients land tax, basic rental rates with written notice to the Tenant.

Step 2 - compare market and cadastral value

To compare the market value of our land plot and the cadastral value indicated in the extract, order from an independent appraisal company a report on the assessment of the market value of the land plot as of the date indicated in the extract from the Unified State Register of Real Estate (for example, as of 01/01/2018).

To calculate the market value, appraisers use the specific indicator of the cadastral value of the land plot. The indicator depends on the category, intended purpose, general characteristics of the area, location and infrastructure (distance from the center, accessibility of transport, etc.). General characteristics plots are summed up, put into formulas and provided as cadastral value.

Formulas vary. For the cadastral valuation of a site with encumbrances, a formula with a reducing coefficient is used, since the benefit extracted from them is reduced. The specific indicator is used to form new gardening or summer cottage plots. The cadastral value of such plots is determined by multiplying the average value for the garden society specific indicator to the area of ​​the land plot.

Decline estimated value land plot is possible if:

1. The fact of damage to the fertile layer was recorded;
2. In the massif there is a ravine, cliff or swamp;
3. etc.

When IP Solnyshkina received the report, she was very surprised, because... in the report, the market value of the land plot was 14 million rubles, while the cadastral value was 38 million rubles. It is obvious that all the rent payments paid by the individual entrepreneur were inflated.

1. Contact the owner of the land plot to revise the cadastral value (long and ineffective);
2. Go to court (our option)

Step 3 - understand the legislation

First, let's consider the following:

• By virtue of clause 7 of part 1 of article 1 of the Land Code of the Russian Federation, any use of land is carried out for a fee, except for cases established by federal laws and the laws of the constituent entities of the Russian Federation.
• In accordance with paragraphs 1, 5 of Article 65, paragraph 2 of Article 66 of the Land Code of the Russian Federation, the forms of payment for the use of land are land tax (before the implementation of the real estate tax) and rent, for the purpose of determining which the cadastral value of the land plot is established by conducting state cadastral valuation of land.
• In accordance with the provisions 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 land plot is established equal to its market value (clause 3).
• By virtue of Article 3 of the Law on Valuation Activities, under market value of the valuation object is understood as the most probable price at which this object assessments may be alienated by open market in a competitive environment, when the parties to a transaction act reasonably, having all necessary information, and the transaction price is not affected by any extraordinary circumstances.
• According to Article 24.18 Federal Law No. 135-FZ of July 29, 1998 “On valuation activities in the Russian Federation”, the results of determining the cadastral value can be challenged by individuals and legal entities in court by revising them on the basis of establishing its market value in relation to the property as of the date as of which its cadastral value has been established, if these results affect the rights and obligations of these persons. The results of determining the cadastral value of a land plot can be challenged in court by filing an application to revise the cadastral value. The basis for filing this application may be, inter alia, the establishment of its market value in relation to the property as of the date as of which its cadastral value was established.

Conclusions: The current legislation provides for the establishment of the cadastral value of a land plot equal to the market value, if such is determined, and in itself the reliability of the cadastral value of the land plot and legality normative act its approval is not subject to challenge in this case.

Step 4 - file a claim with the court

Where to file a claim (jurisdiction)?

We will write - Administrative statement of claim on establishing the cadastral value of a land plot equal to its market value. We will find the answer we are interested in in this document: Resolution of the Plenum Supreme Court RF dated 06/30/2015 N 28 “On some issues that arise when courts consider cases challenging the results of determining the cadastral value of real estate” (as amended on 06/30/2015).

Everything is clear, we will write a statement of claim to the Lipetsk Regional Court, we will be guided by the articles described above, plus we will look at the Code of Administrative Proceedings.

They wrote the claim, state fee we paid in the amount of 300 rubles, now we need to send our claim to the defendants - this will be the government of the Lipetsk region (Federal State Unitary Enterprise Cadastral Chamber of Rosreestr) - they sent it. Now the matter is small, we send the case to court. If events develop positively, the court will accept our claim for consideration and, based on the report received from independent appraisers, will order an examination that will show the final cadastral value of our land plot.

Results

1. In the case of individual entrepreneur Solnyshkina managed to reduce the cadastral value by 43% (from 38 million to 14 million).
2. The court decision in our case was automatically sent to all persons participating in the case, and the owner, on the basis of this decision, will be obliged to recalculate the rent in terms of the reduced cadastral value.
3. IP Solnyshkina - satisfied.

How to reduce the cadastral value of owned land

Let's look at the reduction in the cadastral value of our own land plot using the example of Meridin LLC.

Meridin LLC is the owner of the land plot, land category: land of settlements, permitted use: industrial purpose, area 7,700 sq.m., LLC is engaged in the sale of medical products + warehouse activities, i.e. rents out storage space in warehouses.

Every year our LLC is obliged, as the owner of an industrial land plot, to pay a huge land tax. I described above how land tax is calculated. So, Gennady Vasilyevich, the founder of Meridin LLC, thought about the high costs and instructed his lawyer to reduce annual costs.

Procedure

1. To begin with, as described above, we (representatives of Meridin LLC) go to the local multifunctional center and order an extract from the Unified State Register of Real Estate, which will indicate the cadastral value of our site. Having received the extract, we find out that the cadastral value of our site is 18,000,000 rubles, the date of determination of the cadastral value is 10/20/2016, the date of entering information about the cadastral value into state cadastre real estate - October 24, 2016
2. Next, we, like our business partner IP Solnyshkina, order a report on the market value of the land. And what do we see, the market value of our site is 7 million rubles (like this), and we pay tax on 18 million rubles.
3. Having looked through the legislation and consulted with IP Solnyshkina, the lawyer of Meridin LLC understands that the procedure for challenging the cadastral value of a land plot for an LLC differs from the procedure for challenging it for an individual entrepreneur (i.e. for individuals). The difference is that for an LLC you must first contact the commission for reviewing the cadastral value of Rosreestr. We contact the commission, attach our report and, of course, they answer us with a refusal, well, of course.
4. We take the refusal + report + statement of claim (described above) + state fee (2000 rubles) + our certificate and send all this wealth to Regional court. The order of the case is slightly different, but the end result is the same.

Results

As a result of our appeal to the court, taking into account forensics The cadastral value of the land plot was reduced from 18 million rubles. up to 7.7 million rubles That is, almost 2.5. times!

Copy court decision on reducing the cadastral value of a land plot

How else can you reduce the cadastral value

1. Reduce the area of ​​the land plot;
2. Change land category.

Study the legislation, defend your rights and write comments - we will discuss.

Reducing cadastral value is a topic that worries a huge number of Russians, especially in Moscow. The relevance of the problem is due to the fact that calculations are carried out using mass assessment methods and do not take into account individual characteristics each property. This leads to inaccurate results and high taxes. Challenging the cadastral value is the only way to protect your rights. Grand Real specialists are ready to help you with this.

Why do you need to challenge assessment results?

A procedure such as reducing the cadastral value of an object allows:

• Reduce the tax burden;
• Reduce rental payments;
• It is profitable to carry out various operations with real estate.

Who can apply for a reduction in cadastral value

The following categories of persons have the right to initiate a challenge to the results:

• Citizens and legal entities, if the amount of settlements directly affects their rights and obligations;
• Government agencies and the municipality when it comes to real estate objects under their jurisdiction.

Examples of results of challenging cadastral value

New rules

On January 1, 2017, came into force in Russia legislative changes regulating the procedure for establishing and reducing the cadastral value of real estate. One of the adjustments affects the algorithm for challenging assessments by legal entities. If previously they were required to comply with the pre-trial procedure for resolving the dispute and apply to the commission, then the adopted changes free them from this obligation, giving them the right to immediately file a claim in court.

Another positive amendment is the reduction of the list necessary documents. Now you need to attach to your application:

Extract from the Unified State Register of Real Estate.

A copy of the title or title document for the property.

Market value assessment report. When going to court, you will need to conduct an examination of it. Its result should be a positive conclusion from the SRO on the compiled assessment report.

Price for turnkey cadastral value reduction services in our company

Individuals - SPECIAL OFFER
Object of assessment	Report about assessment, rub.	Legal services, rub.
Apartment up to 100 sq. m.	9 000	15 000
Apartment from 100 sq. m.	15 000	15 000
Apartment over 220 sq. m.	20 000	20 000
Vacation home up to 350 sq. m.	20 000	20 000
Country house from 350 sq.m. m.	25 000	20 000
Plot up to 50 acres SNT, individual housing construction, private household plots	15 000	20 000
Legal entities
Object of assessment	Report about assessment, rub.	Legal services, rub.
Plot of more than 50 acres SNT, individual housing construction, private household plots	35 000	45 000
Commercial plot, undeveloped	40 000	45 000
Commercial plot + 1 building	65 000	50 000
Commercial plot + several buildings	from 85 000	from 65 000
Building up to 1000 sq. m.	40 000	40 000
Building up to 5000 sq. m.	50 000	55 000
Building from 5000 sq. m.	from 85 000	65 000
Room up to 500 sq. m.	35 000	45 000
Room up to 2500 sq. m.	45 000	45 000
Premises from 2500 sq. m.	65 000	55 000

They trust us:

How to challenge assessment results

Legal entities. As mentioned above, now legal entities do not need to contact the commission under Rosreestr to challenge the cadastral value. However this rule will not apply to cases of challenging the results of an assessment that was started before January 1, 2017. Although contacting the commission is not mandatory, this option has significant advantages. The dispute is resolved, as a rule, within 1 month, then court settlement can take from 2 to 6 or more months. In addition, the applicant will not have to spend money on legal costs.

By current legislation In the Russian Federation, there are two ways to challenge the cadastral value: through the Rosreestr commission or in court. Individuals can immediately go to court, legal entities are required to go through a commission.

The first option is optimal, since the review period is only a month, and there is no need to pay a state fee. And if the commission’s conclusion does not suit you, you can still go to court.

You can challenge the cadastral value no later than five years after the date the apartment was entered into the state cadastre

How does the dispute procedure work?

To prepare for the challenge procedure, you should contact third-party appraisers. They will help you determine exactly how much the cost differs state assessment from the market value, and find out whether there were errors in the calculation according to the established methodology. Based on these two parameters, a conclusion and forecast is issued on what basis a revaluation is possible.

In addition to the conclusion independent experts, you will need to collect a package of documents:

📄 extract from the Unified State Register of Real Estate indicating the cadastral value;

📄 a copy of the property certificate certified by a notary;

📄 passport of a citizen of the Russian Federation.

You need to submit documents to the commission of the Rosreestr department and attach an application filled out on the spot indicating personal data and reasons for applying. The application will be reviewed within a month, after which you will be notified of the decision. In case of refusal, within 3 months you can apply to the court with the same request.

Submit the same package of documents to the court, plus the conclusion of the Rosreestr commission. He will consider the application within 1-2 months. If the claim is satisfied, the cadastral value of the property will be adjusted. The changes will take effect on January 1 of the year during which the claim was filed.

It will not be possible to return the previously overpaid tax amount, since the changes affect only the current tax period.

What is the price

The list of costs for the challenge procedure includes:

💰 State fees for a certificate of cadastral value. The cost depends on the complexity and the recipient: from 250 ₽ per statement for individuals, from 4500 ₽ for legal entities

💰 Conclusions of a third-party examination - from 80,000 ₽.

💰 Forensic examination conclusion - from 80,000 ₽.

💰 Legal support- from 70,000 ₽.

💰 The fee for going to court is 6,000 ₽.

Total: without going to court, the amount will be about 100,000 rubles, with court - from 250,000 rubles.

Tax Code of the Russian Federation in last years is constantly undergoing reform, amendments are made to it, sometimes quite significant. One of them concerns the taxation of property of organizations, as well as land tax: in accordance with new edition law, from the beginning of 2015 the tax base will be calculated in many cases not according to the residual value, but according to the cadastral value of assets.

In order not to pay excessive taxes, which can become several times higher within the framework of state assessments, it is important for an entrepreneur to timely analyze the established cadastral value of his real estate, and if it is unreasonably inflated, try to bring it into line with reality by challenging it through legal procedures .

Let's look at how to do this as efficiently and correctly as possible.

Pioneers of the new property tax

The Russian Federation began to switch to an updated procedure for calculating real estate taxes in 2015. From that moment on, 28 Russian regions began to use it: among the first were: the Moscow region, Tver, Samara, Ryazan and other regions. In 2016, they were joined by St. Petersburg, Voronezh, Vologda, Bryansk regions and other regions, with a total of 21. Their number is growing every year, the transition of all of Russia to the new system is planned by 2020.

In a new way - based on the cadastral, and not inventory value- tax will be calculated on the following objects (clause 1 of Article 401 of the Tax Code of the Russian Federation):

• residential buildings of all types (houses, cottages, garden houses etc.);
• separate premises for housing (rooms, apartments);
• garages, parking lots;
• complexes;
• unfinished construction projects;
• other premises, structures, buildings.

Why is the cadastral value often overestimated?

Legislatively, the state has a monopoly on the valuation of fixed assets, which are real estate. This is done by the Federal Cadastre and Cartography Service en masse, once every five years (in some regions once every 2-3 years), and market conditions and economic characteristics object. Both factors can be fickle, contradictory, and interpreted ambiguously. Many points, for example, territorial location, nearby infrastructure, etc., significantly affect actual cost, are simply overlooked. Therefore, in such a mass assessment there are often errors in establishing the real value.

For obvious reasons, inaccuracies in assessments are more common in the direction of overestimation, which is more convenient for the state, but extremely unprofitable for entrepreneurs-owners.

The most cursory and superficial analysis of the correspondence of the cadastral value to market realities shows an excess of up to 60%, and sometimes there is even a tenfold or more overvaluation.

But the owner may not agree with the established value and challenge it.

Why challenge the cadastral value of real estate

Negative responses to the unreasonably inflated cadastral value of a property are obvious:

• significant increase tax burden: when active tax legislation this is approximately 0.1% of the cadastral value of non-commercial real estate and 2% of the value of commercial real estate;
• a serious increase in tax when selling real estate: the law requires that such property be sold for no less than 70% of its cadastral value, which means that upon sale you will have to fork out for a large tax fee, especially for commercial properties (for private real estate the system is in effect tax deductions and benefits, so you can save a little on );
• when renting or purchasing municipal or state real estate the price will be very high - from 2018 it will be equal to the cadastral value;
• a proportional increase in state duties and fees associated with the ownership of this property;
• large amounts of fines in case of administrative violations committed during the use of real estate.

What is the cadastral value of your property?

To ensure that an unexpectedly high tax on land and/or property does not come as a surprise, you need to obtain timely information about its base, that is, the cadastral valuation, in order to have time to take the necessary measures if necessary. How can you find out the desired number?

1. Cadastral passport. If the owner recently (less than 5 years ago) received this document, then the value of the object indicated in it is current.
2. Certificate from the Cadastral Chamber. Any organization and individual has the opportunity to apply for information to regional office Federal service cadastre and cartography, otherwise called Cadastral Chamber, which will issue a certificate of the value of the object at the current moment.
3. Rosreestr website. On the official website of this government agency in the section “Reference information on real estate” you can find out online the valuation of any land plot or building in the Russian Federation.

When is it more effective to challenge a cadastral valuation?

The answer to this question is as soon as possible, that is, as soon as you discover that it is overpriced. Taxes are paid annually, and the issue of revising the cadastral value is not resolved so quickly: the review period can range from 2 months to six months. Meanwhile, the tax amount is calculated based on the data previous year(clause 24.20 of the Federal Law “On Valuation Activities in the Russian Federation”). That is, if you did not begin the challenge procedure before the end of 2016, then you will have to pay tax for the entire 2017 based on the inflated tax base.

NOTE! Is inventory assessment still in effect in your region? It is not yet possible to challenge a cadastral document, even one that is clearly inflated: after all, the rights of the taxpayer have not yet been affected.

Legal grounds for recognizing an assessment as unlawful

There are only 2 grounds that allow you to review the legality of the established value of real estate according to the cadastre.

1. Information about the object being assessed that influenced the assessment turned out to be unreliable. Information influencing the assessment may be:
   • errors in the list of objects for evaluation;
   • inaccuracy in indicating the location;
   • incorrectly indicated purpose;
   • the accident rate in the condition of the object being assessed is missed;
   • it is not noted that the property is located in a special territorial zone, for example, sanitary, protected, protected area, etc.;
   • there were inaccuracies in the primary data when calculating the cost;
   • other points.

   You can check what data was used in the calculation and determine their correctness or incorrectness by making a request to Rosreestr about the customer of the cadastral valuation, and then from him himself. Art. 24.18 of Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities in the Russian Federation” obliges them to respond to such requests within a week.

2. Coincidence of dates for establishing market and cadastral prices. The market price is constantly changing, but the cadastral price, once established, remains unchanged throughout the entire duration of the assessment (5 years or 2-3 years). If the cadastral value is greater than the market value, you need to compare it not with the real situation on the market at the moment, but with the one when the assessment was carried out. That is, if the cadastral value is established, and then the property suddenly loses value, this will not become a legal basis for declaring the cadastral value invalid.

Where and to whom to contact to dispute

There are two bodies for both legal entities and individuals to carry out the procedure for legislative reduction of the previously established cadastral value:

• commission under Rosreestr;

Until 2017, legal entities first had to apply exclusively to the first instance, citizens could immediately act through the court. Amendments to the legislation from the beginning of 2017 gave the same right to organizations. The following have the right to submit such an application:

• owners of a real estate property (individual or legal entity);
• those who are affected in a tax sense by the valuation of real estate (for example, former owner, still continuing to pay tax);
• any participant in the property, if the property is owned by shares (coordination with other owners is not required);
• the tenant, if the assessment affects the rent, which is reflected in the lease agreement, and the owner does not object to challenging the assessment.

Step-by-step instructions for challenging an inflated cadastral value

Since 2017 Rosreestr – an optional stage of consideration of the case, you can immediately send the application to the court.

Step 1 – checking deadlines. You can submit an application for revision of the cadastral value to the Rosreestr commission within a limited time period - no more than 5 years should pass from the date of publication of the established cadastral value (and in some regions 2-3 years).

Step 2 – collecting a package of documents. In addition to the application, the commission, as well as in court, will need to present the following papers:

• a certificate of cadastral value that is current at the moment (it is this figure that will be disputed);
• document of ownership, certified by a notary;
• evidence of inaccuracy of the assessment made (all possible evidence of its inconsistency market price, For example, technical documentation, territorial information, etc.);
• alternative valuation report prepared by an independent specialist who mandatory belongs to a self-regulatory company of appraisers;
• conclusion on the conformity of the product expert assessment legislative requirements (provided by the SRO that carried out the revaluation).

ATTENTION! If documents are missing or do not meet the requirements, the application for revision of the cadastral valuation will not be accepted.

Step 3 – review of the application. The waiting time for a decision by the Rosreestr commission depends on the constituent entity of the Russian Federation where the application is being considered. Usually ranges from 7 to 14 days.

Step 4 – satisfying or challenging the commission's decision. If rendered positive decision, the cadastral value will be revised from January 1 of the year in which the contesting application was submitted. In case of refusal, you will need to go to court.

Step 5 – trial. If the case is considered in judicial procedure, the timing may vary, often up to several months. No one can guarantee a positive outcome, but practice shows that the chances of reducing the cadastral value are quite high.

Last modified: January 2020

In accordance with Art. 402 of the Tax Code of the Russian Federation, to calculate the property tax of citizens, a value is used that is called cadastral value. Sometimes, according to the owners, this assessment is too high, sometimes even exceeding the market value. If it is truly unreasonably high, a person should know how to legally reduce the cadastral value of real estate. In this article we will look at how to carry out this procedure step by step, and also what is needed for it.

The legislative framework

Any legally significant action is based on the regulations in force in the state. Therefore, in order to reduce the value of the cadastral valuation, it is important to know what laws govern this issue. These include:

• Federal Law No. 237 of July 3, 2016, establishing the procedure and principles for conducting the assessment;
• Federal Law No. 221 of July 24, 2007, clarifying possible mistakes and inaccuracies that may affect the cadastral value;
• Federal Law No. 135 of July 29, 1998, establishing the procedure for carrying out appraisal work in the Russian Federation.

No less important is the Supreme Court Resolution No. 28 of June 30, 2015. It examines some individual cases that arose during legal proceedings related to the revision of the cadastral value of real estate.

In accordance with the Federal Law “On Valuation Activities in the Russian Federation,” the results of determining the cadastral value can be challenged in court or by contacting a commission for the consideration of such conflicts. Those whose legitimate interests, rights and obligations are affected are allowed to submit a price review, namely:

• individuals;
• organizations;
• government bodies or local self-government bodies, if the real estate is in their possession.

Step-by-step instructions for reducing cadastral value

Based on the requirements of the above legislative acts, it is possible to determine the procedure if the owner of an apartment or house wants to challenge the value of the cadastral value. Step-by-step instruction in such a situation it will look like this:

1. Selection of grounds for cost revision.
2. Contact a professional appraiser.
3. Collection of all necessary documents.
4. Submitting an application to the commission at Rosreestr (you can skip it).
5. Appeal to the court (if a person is not satisfied with the results of the consideration of the application by the commission, or if he wants to immediately resolve the case during the trial process).

Detailed diagram of the procedure for reducing the cadastral value of real estate

Step 1. Finding grounds

First you need to clarify whether the cadastral price was really unreasonably inflated. Usually, a person generally begins to be interested in this after becoming familiar with the amount of property tax for individuals, since its size is directly related to the cadastral value. The specified information is contained in the Unified State Register of Real Estate, therefore, you need to request an extract from there. You can do this in several ways:

• by personal contact to Rosreestr or on the official website of this body;
• submitting a request through the MFC;
• submitting an application using the State Services portal;
• sending an application by mail ( by registered mail with acknowledgment of delivery).

The preliminary cadastral value can be clarified online for free. For a paper statement, you will need to pay a state fee at any bank or by transfer via Internet banking. After receiving it, you need to compare the indicated price and the approximate cost similar apartments in the real estate market. If the cadastral value is 30% or more higher than the market value, this is considered a serious reason for requesting a revaluation.

Important! An application for revaluation of real estate may be submitted no later than five years after the date of change. This is the procedure that has been established, since after this period a planned price review takes place. However, the new value can be challenged if there are compelling reasons.

Step 2. Contacting an appraisal company

At the next stage, you will need to contact a specialized company, because without the conclusion of a professional appraiser it will not be possible to prove the difference between the cadastral and market value. The specialist must analyze the available documentation and also advise the owner on the advisability of challenging and the likelihood of a positive outcome.

The appraiser provides services for a fee, so you need to expect additional expenses, the amount of which depends on the region of residence. On average they are from 7000 to 10000 rubles.

In a situation where a specialist confirms that the cadastral value is overestimated, it is necessary to conclude an agreement with him to carry out the work. If unreliable prices are identified, you will need to obtain an expert opinion. It is also done by an appraiser, and the cost of the service can reach 20,000 rubles. Prices are quite high, but sometimes this helps to save on transferring property taxes to the budget.

Step 3. Collection of necessary documents

To begin the process, you will need to prepare a number of certain papers. Among them the main ones are:

• an extract from the Unified State Register of Real Estate, which indicates the cadastral price of an apartment or house;
• a copy of the document confirming the ownership of real estate, which must be certified by a notary;
• on on paper or in electronic form an assessment report prepared by a specialized organization, or a conclusion on the unreliability of information entered into Rosreestr;
• identification document (usually a Russian passport).

You should also fill out an application of a certain sample, in which the person demands a reduction in the cadastral price of the property.

Note! If any documents are missing, the application will not be accepted. authorized bodies. In some cases, additional paperwork may be required.

After this, you can contact either a specially created commission under Rosreestr, or directly to the court. Next, let's look at the features of both options.

Step 4. Proceedings before the commission

These commissions are created and function in the departments of Rosreestr of each constituent entity of the Russian Federation. When applying there, the property owner is given an application form where he will have to indicate personal data (full name, passport), as well as contact information for communication. It could be a phone number, email address. It is also important not to forget to state the justified reasons for revising the cadastral value.

Sometimes the application is not accepted for consideration. This can happen for the following reasons:

• lack of any documents;
• violation established deadlines filing for review;
• equality of cadastral and market value.

The commission has one month to consider the application. After a comprehensive analysis of the provided documents and facts, she makes a reasoned decision and informs the applicant about it. In addition, the owner has the right to personally attend the meeting.

The result can be either a positive or negative decision. At the same time, members of the commission are required to independently notify Rosreestr directly of the results of consideration of the application within 5 days. If the owner of housing (or non-residential premises) is denied a request, he has the right to go to court. The commission has a ten-day period to challenge this decision.

Step 5: Litigation

Since January 2017, citizens and legal entities has the right, without going to the commission, to file a petition and try to reduce the cadastral value directly through the court. This method is often considered more expensive, so it is not always used.

To apply to one or another judicial authority, you will need to draw up a statement of claim. It is submitted at the location of the defendant, that is, Rosreestr. The claim states the main purpose of the proceedings:

• challenge the final decision of the commission;
• establish a new cadastral value, taking into account the detected inaccurate information.

Also, the name of the plaintiff and defendant, information about all violated rights and affected legitimate interests, and a list of documents attached to the case must be included in the application. When filing a claim, you will have to pay a state fee to the budget.

Typically, the court hearing takes place one to two months after the application is received by the court. During the proceedings, the plaintiff will have to prove that the cadastral value was established incorrectly or without reason. If the court's decision is positive, then new assessment will be applied to calculate tax from the beginning of the next year. Therefore, it is the responsibility tax office will include recalculation of property taxes.

Cost reduction depending on the object

The reduction in cadastral value occurs depending on which particular real estate is coming speech: apartment, a private house or non-residential premises.

Apartment

Mainly the reason for reducing in this case is the incorrectness of the information entered into the unified real estate register. Typically, errors are made when analyzing the information provided for evaluation. Among the unreliable data, the following stand out:

• the use of incorrect factors influencing the outcome when assessing;
• failure to take into account the emergency condition of housing;
• incorrect information on the basis of which the calculation was made.

For your information! The assessment takes into account regional legal acts. Some regions until 2020 when calculating property tax are based on inventory value, not cadastral value. Then the revaluation will definitely be refused.

A private house

When calculating the cadastral value of a detached house, the following factors must be taken into account:

1. Area in square meters.
2. Year of construction of the building.
3. Materials used during construction.
4. Availability of communications and amenities.

This list is not exhaustive; other characteristics are taken into account. However, often the final result is not reliable, since the wear and tear of the house was not taken into account, as well as its actual current condition.

Non-residential premises

Cost reduction non-residential premises usually interested in companies and organizations. According to judicial practice, in some cases it turns out reduce the price by 5 times. As mentioned above, until 2017 legal entities had to begin the process of reviewing the assessment by contacting a special commission. However, now this is not mandatory requirement. They, just like individuals, are allowed to go directly to court for proceedings. However, no one would benefit from the help of a competent and qualified lawyer, especially if the case is too complicated and complicated.

Let's sum it up