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 -
14.10.2024
Implementation of SACP measures within ESR
Total number of measures –
6
2
1
3
Partially implemented
Not 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
40%
5
State Service of Ukraine for Geodesy, Cartography and Cadastre
0%
1
Summarized general information on Measures
Indicators of achievement of ESR
Total number of indicators – 5
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 5
Summarized general information about Achievement Indicators
| № | Indicators | Weight (%) |
|---|---|---|
| 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% |
| 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% |
| 3 | Pilot operation of the geoinformation system for mass appraisal of land within the State Land Cadaster software has been launched (interim indicator). | 15% |
| 4 | Commercial operation of the geoinformation system for mass appraisal of land within the State Land Cadaster software has been launched (final indicator). | 20% |
| 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% |