Pylaeva A.V.Nizhny Novgorod State University of Architecture and Civil Engineering, Nizhny Novgorod, Russian Federation alena.pylaeva@gmail.com
Subject The article deals with the methodology for cadastral valuation of real estate, which is important for improving the State tax policy. In 2015, the property tax for individuals was introduced, which is assessed on the basis of cadastral valuation of real estate. Objectives The objectives of the study are to analyze the cadastral valuation methodology and identify its main basic principles, to review the relevant terminology, and to clarify some concepts. Methods The study employs the methods of retrospective, structural-functional, and comparative analyses. Results The research has proved the practicability of applying the property typification in cadastral valuation of real estate, revealed the influence of typification on cadastral value of real estate items, provided a rationale for mandatory and optional cases of typification, and showed terminological inaccuracies in the procedure for determining the method of typification contained in Federal Valuation Standard No. 4 Cadastral Value Determination. The findings may be useful for organizations and professionals applying the methodology of cadastral valuation of real estate and involved in its development. Conclusions Property typification is a mandatory procedure in the State cadastral valuation of real estate. It is required to amend the Federal Valuation Standard with regard to refining the wording of methods for property typification in cadastral valuation.
Keywords: valuation, State cadastral valuation, property taxation, real estate, approach, valuation method, types, permitted use, real estate, typology, grouping, classification
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