Contesting the cadastral value of a land plot: importance for fair taxation

the state cadastral assessment pursues a specific goal – the formation of a clear tax base. According to the Tax Code of the Russian Federation, the tax base is nothing more than the cadastral value of real estate. In accordance with the current regulatory framework, the final values of the cadastral value of real estate are subject to revision at the initiative of interested entities, including individuals, legal entities, government authorities, and local governments. The legislation regulates alternative mechanisms for challenging the results of the state cadastral assessment. The initial stage involves filing an appeal with a specially authorized commission. An alternative method involves initiating legal proceedings by filing a statement of claim with a court of general jurisdiction. It should be emphasized that only subjects whose property rights and/or obligations are directly related to the assessed object have the right to challenge the cadastral value. These include, in particular, tenants and owners who bear the burden of property taxation, as well as government authorities interested in generating revenue for the budget. The procedure for challenging the cadastral value is an effective tool for optimizing tax payments. This is the prevailing motivation of most applicants. Based on the above, it is stated that there are a number of problematic aspects that arise directly in the process of challenging the cadastral value of land plots. This makes it necessary to conduct a detailed analysis within the framework of this study.

cadastral valuation, land, real estate, cadastre, cadastral value, market value, dispute, taxation