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Reducing the cadastral value: when everything is gone

How to achieve the optimal buyout price, land tax, property tax in a situation where the reduction in the cadastral value did not lead to the desired results

Recently, in cases of reducing the cadastral value, one unknown has appeared - a forensic examination. The judges of the Kemerovo Regional Court began to periodically appoint an examination in these cases to several private expert institutions, where, as a result, challenging the cadastral value became, in principle, not a very profitable undertaking. Conclusion: the "conveyor" approach does not work very well - you need to turn on your brains and approach the task of reducing payments for land and buildings more inventively.

On November 16, specialists of the Yurproekt Bar Association Dmitriy Malinin and Yana Aleksandrova (as well as Daria Tretyakova, who participated via Skype) held a seminar in Novokuznetsk "Payments for land and real estate : how to count and how to reduce”, where they told fellow lawyers and other professionals from various real estate companies about their findings in this area of ​​practice. Immediately after the seminar, they agreed to share with the readers of the economic weekly "Avant-Partner" examples from their practice and recommendations.

1. How to buy a plot under a building at an affordable price

In 2017, a customer contacted us with a problem. He wanted to reduce the cadastral value of his land plot, leased for the construction of an administrative building, in order to subsequently reduce the purchase price from public property, and turned to a law firm, where he was helped to challenge the cadastral value of the plot, setting the market value as follows:

It was (based on the results of determining the cadastral value) 4500 rubles / sq.m.

Became(following the contestation of the cadastral value) 2050 rubles / sq.m.


Buyout price — 7.5 million rubles


Such an amount would pay off for a very long time, and the customer decided to look for options further.

We offered him the following algorithm of actions:

  1. Task No. 1 is to "demolish" this cadastral value, set at the market rate. Why change the permitted use of the land plot (commercial and office) to the actual one (warehouses), after which, according to the current methodology for determining the cadastral value in relation to land plots for which the type of permitted use is changed, the cadastral chamber will recalculate the value of the land plot according to the formula: cost (rub / sq.m.) x Plot area. They should have received the cadastral value of the site for about 6.5 million rubles.

  2. The resulting cadastral value can be challenged, taking into account the use by the appraiser of analogues for analogues no longer for trade (as our predecessors did), but for warehouse facilities. According to preliminary calculations, it turned out 600-900 rubles / sq.m., i.e. from 2.2 million to 3.3 million rubles

  3. Re-register the building (with the transfer of all rights under the lease of the site and the right to buy it to the new owner) to an individual and buy it at a 40% discount, established by the law of the Kemerovo region. This was supposed to help save at least another 800 thousand rubles.

In general, I will immediately summarize: we managed to implement this plan in 10 months - the customer bought the land plot under the building for 1.3 million rubles.

It was (following the results of the first challenge of the cadastral value) 2050 rubles / sq.m.

Became(following the contestation of the cadastral value) 600 rubles / sq.m.

Buyout price — 7.5 million rubles

Buyout price — 1.3 million rubles

Savings on the purchase price amounted to 6.2 million rubles The purchase costs, taking into account the exemption from paying rent payments (instead of which he now pays land tax), will pay off in 6 years. That is, after about 6 years, the purchase of a land plot will become more profitable than its use on a lease basis.

However, the payback period could suddenly be shortened: the use of a plot for non-residential purposes on a lease basis is less predictable in terms of calculating the amount of rent. The State Property Management Committee, as a regional developer of normative acts on land lease, periodically changes the terms of the lease, introducing various coefficients that allow increasing the rent and additionally replenish the regional budget. Ta For example, it was with the base yield coefficient, which was introduced in 2017 and reduced the economic effect of contesting the cadastral value: our colleagues challenged it in the regional court, and the Supreme Court overturned the decision regarding this coefficient and recognized the actions of the regional authorities as legitimate.

10 000 times reduction!

At our seminars, we always talk about one more case from practice. Then, by changing the type of permitted use of the land plot, we managed to reduce it by 9848 times without challenging the cadastral value: instead of the specific indicator of the cadastral value of 6500 rubles / sq.m. for retail facilities, an indicator was set for agricultural facilities in settlements - 0.66 rubles / sq.m. Then it allowed to buy the land under the building for 74 rubles!

But this case is rather exotic than universal.

2. How to reset the amount of corporate property tax

Let's briefly talk about one more case from our practice.

Since 2014, in the Kemerovo region, there has been a tax on the property of organizations from the cadastral value. It is paid by organizations whose objects are included in the regional list according to one of two criteria (the owners pay a tax - 2% of the cadastral value - for each object included in this list):

  1. The object is a retail, office, public catering or consumer services facility according to the document of technical or cadastral registration.

  2. The object is such according to the actual survey conducted by the regional authorities.

In general, the service station of our principal was included in this list and its "happy" owner had to pay - taking into account the gradual increase in the rate from 1 to 2% - about 1.2 million rubles / year (cadastral value - more than 63 million rubles )

We tried to challenge the inclusion of the object in the list, but the court, referring to the All-Russian classifier of services to the population, considered that the service station is the object of the provision of personal services, and therefore, it was reasonably included in the list.

Challenging the cadastral value did not give a significant economic effect - even if the tax was reduced by 2 times, the amount of tax was unbearable.

At the same time, the soon-to-be-introduced tax on the property of individuals from the cadastral value nullified any manipulations with the re-registration of the object to an individual.

Then we began to figure out how the service station was generally valued at such "space" money. It turned out that during the mass cadastral assessment it was assessed as a commercial building. However, as we have established, when commissioning, the facility was a structure! How miraculously the building turned into a room?! We also found out that this happened due to an error by a BTI technician who incorrectly named this object as a building, and this error got into the Unified State Register of Rights to Real Estate.

Based on the results of one appeal to Rosreestr, we managed to correct this error in the information about the type of object: instead of a building, the object began to be called a structure, and since there was no methodology for determining the cadastral value of newly formed institutions either then or today, it is simply impossible to calculate its cadastral value. In this connection, this object does not have a tax base (the cadastral chamber was forced to exclude it), which means that there are no grounds for levying corporate property tax from its owner.

Before: cadastral value - 63 million rubles

Became: cadastral value — 0 RUB

Corporate property tax — 1.2 million rubles/year

Corporate property tax — 0 RUB/year

We hope that the examples from our practice will be useful, and the recommendations arising from them are applicable in your situations. For our part, we are always ready to find the most profitable ways to reduce payments for land and capital construction, and we will be happy to help you with this.



Yana Yurievna Alexandrova
Senior Associate, Land. Real estate. Construction"

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