оспаривание кадастровой стоимости квартиры

Real estate property among which apartments take the first place, is the most valuable for many residents of a country. To reduce the amount of tax payments in any way, some citizens resort to the contestation of the cadastral value of apartments considering charged taxes as unfair.

Contestation of the cadastral value of an apartment

Amendments in assessment of the real estate became expressed in a fact that from now on the basic value is a background for the tax calculation. The cadastral or market value may be a basis. Actually, if the owner suggests that the cadastral value of his object is higher than the market value, he may apply to the court or commission to recognize the cadastral value on the market level.

In contradistinction to the pre-existed inventory value, the cadastral value takes into account wider scope of indicators. It is more variable, subject to significant fluctuations depending on fluctuations in the exchange rate of the national currency, the real estate market in a particular region, the location of the apartment and a number of other factors.

The most significant contrast of the cadastral value in relation to the inventory value is its determination by independent appraisers attracted by  local authorities. After establishment of particular value determined by the appraisers, data about it are subject to entering into the public register of the real estate and serve as a background for tax charges. From 2017 the assessment procedure was amended (FL No.237-FL as of 03.07.2016 «On the state Cadastral Assessment»). From now on, specially created budgetary organizations and their employees - assessors will conduct the assessment of the real estate. Gradually it is planned to abolish the commission of the Federal Service for State Registration, Cadastre and Cartography. Contestation of the cadastral value of an apartment will be possible only in court. Previously mentioned budgetary organizations on assessment will carry out the pre-trial settlement.

Contestation of the cadastral value of an apartment. Means

Under the law, the cadastral value of an apartment is subject to reconsideration at least once every 5 years. In some regions - once every 3 years, and in federal centers (Moscow, Saint-Petersburg) - once every 2 years. Under the pre-exister system there were two possible types of violations leading to the improper assessment:

  • Using unreliable data;
  • Determination of the value after establishing the market value of the apartment.

Such circumstances create disputes on reliability of data, which is applied by the tax inspectorate calculating the income tax. To settle them, there are two means of the contestation:

  • In the commission under the local department of the Federal Service for State Registration, Cadastre and Cartography;
  • In a court.

Contestation of the cadastral value of an apartment in the commission of the Federal Service for State Registration, Cadastre and Cartography

Possibility to contest the cadastral value in the specially created commission of the Federal Service for State Registration, Cadastre and Cartography exists for the transition period until 2020.

This mean in considered as easier and quicker to contest the cadastral value of an apartment as the commission is obliged to examine the application for the period of 30 days from the moment of its registration. In addition, the applicant has a possibility to appeal against a decision in court and not to pay the significant state fee. All necessary data on writing the application, provision of the application blank and list of the necessary documents are subject to obtaining from the secretary of the commission by the applicant when applying.

Judicial appeal

This category of cases is subject to consideration in the administrative court proceedings. Points of filling of an application and running the case in court - are the prerogative of lawyers specialised in resolution of disputes with state authorities and administrations. Not everyone is able to prepare necessary materials and participate in court proceedings independently. The effective solution is requesting the legal support of the high-qualified specialist in the legal area.