Feedback from the public

ESR

2.5.5.1. A pilot project has been launched to determine the amount of land tax based on the indicators of mass land appraisal, taking into account international standards of property appraisal for taxation purposes

Problem solving:

2.5.5. The procedure of collecting land tax and leasing out state and municipal land is accompanied by corruption risks because they can be made available for use at a cost below the market value.

Deadlines for all measures within ESR

01.03.2023 - 14.03.2025

Implementation of SACP measures within ESR

Total number of measures – 8
3 2 3
Implemented Partially implemented Not started

Implementation of SACP measures within the scope of the Problem by main main performers

Ministry of Agrarian Policy and Food of Ukraine

57.1%
7

State Service of Ukraine for Geodesy, Cartography and Cadastre

100%
1

Summarized general information on Measures

№ Name of the measure The main implementer Co-implementors Performance indicator Monitoring results (latest) Статус
1 2.5.5.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing amendments to the Law of Ukraine On Land Appraisal, which has:
1) identifies legal grounds for the central executive body responsible for state land policy to implement the pilot project on the basis of the large-scale land evaluation based on price (cost) of real estate property and the appropriate rights or cost of use of real estate property in accordance with related legal acts;
2) provision of appropriate interaction between the information systems of the State real estate property rights and the State land cadaster when implementing the pilot project on large-scale land evaluation
 		Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру The draft law has been submitted to the Parliament of Ukraine.
The measure was implemented on time, but partially
Partially implemented
2 2.5.5.1.2 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft resolution of the Cabinet of Ministers of Ukraine that would define the procedure by which the State Service for Geodesy, Cartography, and Cadaster will carry out the pilot project involving mass appraisal of land based on data on prices (cost) of immovable property and real rights to immovable property or fees paid for using immovable property as part of the relevant legal transactions, and establish:
1) the procedure of operation of the geoinformation system for mass appraisal of land within the State Land Cadaster;
2) the method of building and calibrating the mathematical-statistical model of mass appraisal of land, testing the model, and the procedure for performing quality control and updating the results of appraisal;
3) the procedure of data interaction between information systems of the State Register of Real Rights to Immovable Property and the State Land Cadaster during implementation of the pilot project involving mass appraisal of land;
4) the procedure for providing stakeholders with information about the mass appraisal of land and the amount of land tax and/or rent for land under state or municipal ownership determined on the basis of such appraisal, via a public cadastral map. 		Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру The resolution of the Cabinet of Ministers of Ukraine has been adopted.
The measure was implemented on time, but partially
Partially implemented
3 2.5.5.1.3 Preparing a statement of work (“technical assignment”) for creation of the geoinformation system for mass appraisal of land within the State Land Cadaster State Service of Ukraine for Geodesy, Cartography and Cadastre The Ministry of Agrarian Policy has submitted the statement of work for approval.
The measure was not implemented on time and in full
Implemented
4 2.5.5.1.4 Arranging the development of software for the geoinformation system for mass appraisal of land within the State Land Cadaster Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру The software has been developed.
The measure was not implemented on time and in full
Implemented
5 2.5.5.1.5 Arranging the launch of pilot operation of the geoinformation system for mass appraisal of land within the State Land Cadaster Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру The system has been put into pilot operation.
The measure was implemented on time and in full
Implemented
6 2.5.5.1.6 Arranging the launch of commercial operation of the geoinformation system for mass appraisal of land within the State Land Cadaster Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру The system has been put into commercial operation
Implementation of the measure has not started
Not started
7 2.5.5.1.7 Preparation of a report on implementation of the pilot project on large-scale land evaluation Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру Report submitted to Cabinet of Ministers of Ukraine
Implementation of the measure has not started
Not started
8 2.5.5.1.8 Development nad submission of the draft law on amendments to the Law of Ukraine ‘On Land evaluation’ to Cabinet of Ministers of Ukraine with consideration of results of pilot project on large-scale land evaluation, which ensures the following:
1) establishment of large-scale land evaluation as a method of evaluation;
2) establishment of obligation to conduct an updated large-scale land evaluation no less than 2 times a year;
3) ensures an obligation to provide the stakeholders with information on large-scale land evaluation and established land tax and/or rent fee for renting the stae-owned or communal-owned land plots
 		Ministry of Agrarian Policy and Food of Ukraine Державна служба України з питань геодезії, картографії та кадастру Draft law submitted to Verhovna Rada of Ukraine
Implementation of the measure has not started
Not started

Indicators of achievement of ESR

Total number of indicators – 5

Indicators fully achieved – 1

Partially achieved indicators – 2

Indicators with a score of 0% – 2

Оцінка досягнення ОСР - 33%

Рівень досягнення ОСР - низький

Summarized general information about Achievement Indicators

* - Вага - програмне значення індикатора в ОСР
№ Indicators Weight* (%) Assessment of achievement Evaluation rationale Data source/information manager
for the year 2024 for the year 2025
1 amendments to the Law of Ukraine On Land Appraisal have taken effect, which:
a) have instituted such a kind of land appraisal as mass appraisal (10 percent);
b) established the obligation to carry out mass appraisal of land at least once every two years (5 percent);
c) defined the legal principles according to which the central executive authority implementing public policy on land relations will carry out the pilot project involving mass appraisal of land based on data on prices (cost) of immovable property and real rights to immovable property or fees paid for using immovable property as part of the relevant legal transactions (5 percent);
d) ensured proper interaction between information systems of the State Register of Real Rights to Immovable Property and the State Land Cadaster during implementation of the pilot project involving mass appraisal of land (5 percent);
e) stipulated the obligation to provide stakeholders with information about the mass appraisal of land and the amount of land tax and/or rent for land under state or municipal ownership determined on the basis of such appraisal (5 percent). 		30% 8% За результатами проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки встановлено, що індикатор 1 очікуваного стратегічного результату 2.5.5.1 досягнуто частково з огляду на те, що: - законопроект, спрямований на досягнення субіндикаторів а), б), ґ) не розроблений, з огляду на що їх... -> Official printed publications
Official website of the Parliament of Ukraine
2 A resolution of the Cabinet of Ministers of Ukraine has taken effect, which defines the procedure by which the State Service for Geodesy, Cartography, and Cadaster will carry out the pilot project involving mass appraisal of land based on data on prices (cost) of immovable property and real rights to immovable property or fees paid for using immovable property as part of the relevant legal transactions, and establishes:
a) the procedure of operation of the geoinformation system for mass appraisal of land within the State Land Cadaster (5 percent);
b) the method of building and calibrating the mathematical-statistical model of mass appraisal of land, testing the model, and the procedure for performing quality control and updating the results of appraisal (5 percent);
c) the procedure of data interaction between information systems of the State Register of Real Rights to Immovable Property and the State Land Cadaster during implementation of the pilot project involving mass appraisal of land (5 percent);
d) the procedure for providing stakeholders with information about the mass appraisal of land and the amount of land tax and/or rent for land under state or municipal ownership determined on the basis of such appraisal, via a public cadastral map (5 percent). 		20% 10% За результатами проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки встановлено, що індикатор 2 очікуваного стратегічного результату 2.5.5.1 досягнуто частково з огляду на те, що: - положення постанови КМУ від 13.10.2023 № 1078 "Деякі питання реалізації пілотного проекту щодо пров... -> Official printed publications
Official website of the Cabinet of Ministers of Ukraine
3 Pilot operation of the geoinformation system for mass appraisal of land within the State Land Cadaster software has been launched (interim indicator). 15% 15% За результатами проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки встановлено, що індикатор 3 очікуваного стратегічного результату 2.5.5.1 геоінформаційна система , передбачена у змісті індикатора, введена в дослідну експлуатацію. Це підтверджується посиланням на таку систему, на... -> Official website of the State Service for Geodesy, Cartography, and Cadaster
4 Commercial operation of the geoinformation system for mass appraisal of land within the State Land Cadaster software has been launched (final indicator). 20% 0% За результатами проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки встановлено, що індикатор 4 очікуваного стратегічного результату 2.5.5.1 не досягнуто з огляду на те, що відповідна система не введена в промислову експлуатацію. Відтак зазначеному індикатору присвоєно 0%.... -> Official website of the State Service for Geodesy, Cartography, and Cadaster
5 the results of the expert survey have demonstrated that:
a) more than 75 percent of experts on land relations believe that the amount of land rent has been set on the basis of its market value (15 percent);
b) more than 50 percent of experts on land relations believe that the amount of land rent has been set on the basis of its market value (10 percent);
c) more than 25 percent of experts on land relations believe that the amount of land rent has been set on the basis of its market value (5 percent) 		15% 0% У межах проведення І циклу поточної (щорічної) оцінки ефективності реалізації Антикорупційної стратегії на 2021-2025 роки та Державної антикорупційної програми на 2023-2025 роки індикатор 5 очікуваного стратегічного результату 2.5.5.1 не підлягає оцінюванню, оскільки таке експертне опитування не проведене. ... -> Results of the expert survey organized by the National Agency

Key sources of assessment:

1. Верховна Рада України: ОСР 2.5.5.1 індикатор 1. Закон України від 02.05.2023 №3065-IX "Про внесення змін до деяких законодавчих актів України щодо вдосконалення правового регулювання вчинення нотаріальних та реєстраційних дій при набутті прав на земельні ділянки"
2. Кабінет Міністрів України: ОСР 2.5.5.1 індикатор 2. Постанова КМУ від 13.10.2023 № 1078 "Деякі питання реалізації пілотного проекту щодо проведення масової оцінки земель"
3. Державна служба України з питань геодезії, картографії та кадастру: ОСР 2.5.5.1 індикатор 3. Геоінформаційна система масової оцінки земель у складі Державного земельного кадастру

Additional sources of information: