Measure
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) instituted such a kind of land appraisal as mass appraisal;
2) established the obligation to carry out mass appraisal of land at least once every two years;
3) 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;
4) 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) 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.
Measure status:
Actual execution date:
02.05.2023
The measure is aimed at achieving 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:
Responsible implementors (authorities):
State Service of Ukraine for Geodesy, Cartography and Cadastre
Sources of funding:
state budget
Volumes of financing (thousand UAH):
within the established budget allocations for the relevant year
Performance indicator:
The draft law has been submitted to the Parliament of Ukraine.
Implementing status
Progress/Result of implementation:
The Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on Improving the Legal Regulation of Notarial and Registration Actions in the Acquisition of Rights to Land Plots" dated 02.05.2023 No. 3065-IX, which amended the Law of Ukraine "On Land Valuation" in terms of introducing mass land valuation and conducting a pilot project. Law of Ukraine No. 3065-IX dated 02.05.2023 entered into force on 08.06.2023.
This law supplements Section VI "Final Provisions" of the Law of Ukraine "On Land Valuation" with a new paragraph 1-2, which provides for
- definition of mass land valuation for the purposes of this clause, which generally meets the requirements of clause 1 of the measure;
- periodic updating of mass land valuation. This does not meet the requirements of clause 2 of the measure, which stipulates that the update should be carried out at least once every two years;
- tasking the Cabinet of Ministers of Ukraine within three months from the date of entry into force of this clause to determine the procedure for implementation by the central executive body implementing the state policy in the field of land relations of a pilot project, which should include measures to develop legal, technical and technological tools for mass land valuation based on information on the price (value) of land plots and other real estate located on them, the price (value) of property rights or the amount of payment for the use of other people's land. These provisions are generally consistent with clause 3 of the measure;
- the need to ensure appropriate interaction between the information systems of the State Register of Real Property Rights and the State Land Cadastre within the framework of the pilot project. This does not fully comply with clause 4 of the measure, as there are no specific provisions on the specifics of interaction between information systems during the pilot project. Therefore, the adopted Law does not provide for proper interaction of these systems;
- the need to determine the mechanisms for providing information on the indicators of such assessment and determining the amount of land tax based on the indicators of mass land assessment. The above does not provide for the obligation to provide interested parties with information on mass land valuation, and therefore does not meet the requirements of clause 5 of the measure.