Cadastral Value of Real Estate Property Updated on 1 January 2014 – Moscow and Moscow Region

29.01.2014

Legal Update No. 446, 29 January 2014

Goltsblat BLP advises that the state cadastral evaluation of real estate properties in Moscow and the Moscow Region has been approved.

1. Moscow

A) Land Plots
(Moscow Government Resolution No. 751-ПП of 26 November 2013 “On Approving the State Cadastral Evaluation of Land in Moscow”)

  • On the territory of “Old Moscow”, the increase in the average cadastral value of land plots will average 11%. Specifically, land plots designated for retail, catering and domestic service facilities and for office buildings will face the highest increases, up to 15% and 19% respectively.
  • The cadastral value of land plots on the territory of “New Moscow” (the Troitskiy and Novomoskovskiy Administrative Districts) will see an average of 1.3–2.5-fold increase, though, like last year, it still falls significantly behind the average cadastral value of similar land plots within “Old Moscow”.
    The highest rise will be introduced for land plots intended for mid- and high-rise residential buildings in the Novomoskovskiy Administrative District (2.4-fold), ones for retail, catering and domestic service facilities (5.3-fold in the Novomoskovskiy Administrative District and 2.9-fold in the Troitskiy Administrative District) and for office buildings in the Novomoskovskiy Administrative District (4.3-fold).
    In contrast, the cadastral value of land plots designated for highways, highway dedications, pipe-lines, aerial lines, cable and microwave links in the Troitskiy Administrative District will fall by over 40%.

B) Capital Structures
(Moscow Government Resolution No. 752-ПП of 26 November 2013 “On Approving the State Cadastral Evaluation of Capital Structures in Moscow”)

Since the State Real Estate Cadastre is to include data on real estate properties other than land, the cadastral evaluation of these has been approved for the first time (including average and minimum cadastral value specific indices for non-residential and residential buildings, apartment blocks, non-residential and residential premises).

For instance, the Evropeysky Shopping Centre has been given a cadastral value of RUB 23,097,907,357.05 and the main building of Ostankino Broadcasting Centre one of RUB 6,210,774,809.

2. Moscow Region

A) Land Plots

The state cadastral evaluations of the land plots described below have been updated:

  • land used for industry, the power sector, transport, communications and other special purposes (Resolution of the Ministry for Nature Management and the Environment of the Moscow Region No. 567-РМ of 27 November 2013).
    The average cadastral value specific indices for land plots intended for industrial and administrative facilities, for instance, have been raised several-fold on the whole (4.2-fold for Khimki, 3.14-fold for the Leninskiy District and 2.7-fold for the Odintsovo District). For a number of municipalities, however, they have been reduced (by 9% for the Stupino District and by 30% for the Volokolamskiy District).
    The cadastral value of land designated for pipe lines, energy facilities and buffer zones, in some municipalities has increased significantly, rocketing up hundreds of times over for some municipalities.
  • population centre land (Resolution of the Ministry for Nature Management and the Environment of the Moscow Region No. 566-РМ of 27 November 2013);
  • water bodies and water-related facilities (Resolution for Nature Management and the Environment of the Moscow Region No. 565-РМ of 26 November 2013);
  • land of horticultural, allotment and country cottage associations (Resolution for Nature Management and the Environment of the Moscow Region No. 564-РМ of 26 November 2013);
  • agricultural land (Resolution for Nature Management and the Environment of the Moscow Region No. 563-РМ of 26 November 2013);
  • land of specially protected natural territories and facilities (Resolution for Nature Management and the Environment of the Moscow Region No. 562-РМ of 26 November 2013).

B) Facilities intended for administrative, business and retail purposes

Pursuant to the recently introduced federal law stipulating the cadastral value as the corporate property tax base for certain properties intended for administrative, business and retail purposes1, the cadastral evaluation has been approved for relevant facilities in the Moscow Region.

(Order of the Moscow Region Ministry for Property Relations No. 1499 of 28 November 2013 “On Approving the State Cadastral Evaluation of Real Estate in the Moscow Region")

3. Cadastral value indices for land plots

Please note that the cadastral value of land plots is used for calculating the following:

  • lease of state or municipally owned land;
  • state- or municipally-owned land plot sales prices for owners of buildings and structures located thereon;
  • land tax (for owners of land plots) and, in certain cases, corporate property tax (for companies recording relevant properties as PPE on their balance sheets).

The above-mentioned regulations have been in effect since 1 January 2014, apart from certain provisions introduced earlier.


1 Federal Law No. 307-ФЗ of 2 November 2013 “On Amending Article 12 of Part I and Article 30 of Part II of the Tax Code of the Russian Federation". We have updated you on its contents in our Information Letter No. 440 of 12 November 2013.

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