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In the Russian Federation, since 2014 the rules for calculating property taxes have been changed. The tax on real property increased several times as its value began to be formed from the cadastral value. The article examines the issues of changing the cadastral value of real property objects (land parcels and buildings) in the Samara region as a result of their disputing. The disputing of the cadastral value from which the tax payments are calculated is conducted in a specially created Dispute Commissions or by a court decision. The revision of the cadastral value is carried out on the basis of its market value on the date on which its cadastral value is established. In the Samara region currently the results of the cadastral valuation carried out in 20112013 are approved and used for taxation purposes. Analysis of the performed cadastral valuation work of this period showed that it was performed in low quality and the results of established cadastral value do not correspond to the indicators of market value at the date of the assessment. Excess of cadastral value over the market value is the basis for making decision on reducing the cadastral value of the real property. In this way, amount of taxes to be paid to the regional budget by taxpayers, mainly large industrial enterprises located on the territory of the Samara region, is reduced. As a result, the regional budget does not receive part of the planned revenue.

Impact of real property market on changes of cadastral value and formation of Samara regional budget