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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 3, 2021 No. 1147

About approval of the Technique of normative money value of the parcels of land

The Cabinet of Ministers of Ukraine decides:

1. Approve the Technique of normative money value of the parcels of land which is applied.

2. Bring in the Procedure for maintaining the State land cadastre approved by the resolution of the Cabinet of Ministers of Ukraine of October 17, 2012 No. 1051 (The Official Bulletin of Ukraine, 2012, No. 89, Art. 3598; 2021, No. 65, the Art. 4117), changes which are applied.

3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

4. Determine what approved taking into account requirements of Item 271.2 of article 271 of the Tax Code of Ukraine before entry into force of the Technique approved according to Item 1 of this resolution, technical documentation on normative money value of the parcels of land, technical documentation on national (All-Ukrainian) normative money value of lands of agricultural purpose acts (on the corresponding territory) prior to application of the relevant decision of local government body about approval of new technical documentation on normative money value of the parcels of land.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 3, 2021 No. 1147

Technique of normative money value of the parcels of land

1. This Technique establishes methodological bases of carrying out normative money value of the parcels of land which is applied in the cases determined by the Law of Ukraine "About assessment of lands".

Object of normative money value are the parcels of land of all categories and patterns of ownership within the territory of territorial community (or its parts).

2. Borders of the territory of territorial community, and also border of settlements (villages, settlements, the cities) which are part of the territories of territorial communities are used based on data of the State land cadastre and if data on such borders are not entered in the State land cadastre, - based on projects of forming of the territory and establishment of borders of village, settlement Soviets or other materials on which according to the legislation which affected the moment of their approval establishment (change) of borders was performed. In case of lack of such materials and until entering into the State land cadastre of data on borders of villages, settlements, cities (rural, settlement, city) council data which match with the borders displayed on index cadastral maps (plans) of villages, settlements, cities, areas according to data of the State land cadastre are considered as data on such borders, and also borders of the territory of territorial community, and the jurisdictions of council of territorial community (settlements) this according to external borders which were its part are considered as borders of territorial community.

3. The normative money value of the parcel of land (Tsn) is determined by the following formula:

Tsn = Pd x MNR x Km1 x Sq.km x Km3 x Km4 x Ktsp x Kmts x KN і,

where Pd - the area of the parcel of land, sq.m;

The MNR - the standard rate of the capitalized investment income for the unit area according to appendix 1;

Km1 - the coefficient considering arrangement of territorial community within zone of influence of the large cities;

Sq.km - coefficient which considers resort and recreational value of settlements;

Km3 - the coefficient considering arrangement of territorial community within zones of radiation pollution;

Km4 - coefficient which characterizes zone factors of the location of the parcel of land;

Ktsp - the coefficient considering purpose of the parcel of land according to data of the State land cadastre;

Kmts - coefficient which considers features of use of the parcel of land within category of lands on the main purpose;

Kni - the work of coefficients of indexation of normative money value of lands for the period from approval of the standard rate of the capitalized investment income before date of assessment.

4. Ploshchad (Pd) and purpose of the parcel of land are used based on data of the State land cadastre. In case of lack of data on the parcel of land in the State land cadastre and/or the State register of lands data according to documentation on land management based on which forming of this parcel of land, or the document, certifying the property right (uses) of the parcel of land was performed are considered as the area and purpose of the parcel of land.

Population of settlements and territorial communities is used according to data on the number of the cash population in these (reference books) of Gosstat as of January 1 of the year preceding year of evaluating.

5. The standard rate of the capitalized investment income is accepted to the unit area (MNR) according to category of the parcel of land on the main purpose.

The standard rate of the capitalized investment income (MNR) for lands of housing and public development, lands of recreational assignment, lands of the industry, transport, communication, power, defense and other assignment, and also for the parcels of land which are not referred to category of lands on the main purpose is accepted according to appendix 1.

The standard rate of the capitalized investment income (MNR) for lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund is accepted according to appendix 2.

6. The coefficient considering arrangement of territorial community within zone of influence of the large cities (The km 1), is accepted according to appendix 3 (except lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund). For the territorial communities located out of zones of influence of the large cities and also for lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund coefficient which considers arrangement of territorial community within zone of influence of the large cities (The km 1), is applied with value 1.

7. The coefficient considering resort and recreational value of settlements (The km 2), is accepted for the territories of certain settlements according to appendix 4 (except lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund). For lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund, settlements which are not specified in appendix 4, and also the parcels of land behind borders of settlements coefficient which considers resort and recreational value of settlements (The km 2), is applied with value 1.

8. The coefficient considering arrangement of territorial community within zones of radiation pollution (The km 3), is accepted according to appendix 5 (except lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund). The territories of village, settlement, city councils (including where activities of local councils are suspended) or the territorial communities relating to exclusion zone, zone of unconditional (obligatory) settling out, zone of the guaranteed voluntary settling out and zone of the strengthened radio environmental control are determined according to the resolution of the Cabinet of Ministers of the Ukrainian SSR of July 23, 1991 No. 106 "About the organization of accomplishment of the resolution of the Supreme Council of the Ukrainian SSR on procedure for enforcement of the law of the Ukrainian SSR "About legal regime of the territory which underwent to radioactive impurity owing to the Chernobyl catastrophic crash" and "About the status and social protection of citizens which suffered owing to the Chernobyl catastrophic crash". For the territories of the territorial communities which are not entering zones of radiation pollution, and lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund the coefficient characterizing arrangement of territorial community within zones of radiation pollution (The km 3), is applied with value 1.

9. The coefficient which characterizes zone factors of the location of the parcel of land (Km 4), for lands of housing and public development, lands of recreational assignment, lands of the industry, transport, communication, power, defense and other assignment and also for the parcels of land which are not referred to category of lands on the main purpose is differentiated on estimative areas.

All territory which is in limits of jurisdiction of village, settlement, city council or within the territory of territorial community is divided into the estimative areas having mainly the same functional and planning qualities and limited natural (the sea coast, the rivers, canals, streams, beams, ditches and so forth), artificial (roads, ucheloveka and lanes, selishchny, traveling constructions, forest belts, channels, historical and cultural, industrial, recreational arrays and so forth), administrative (borders of the territories of villages, settlements, cities, village, settlement, city councils, territorial communities) and others (borders of cadastral quarters, etc.) borders and boundaries. During allocation of borders of estimative areas materials of basic plans, master plans of settlements can be used (in the presence).

Estimative areas are allocated as the closed polygons which borders are not crossed. Borders of estimative areas cannot cross borders of villages, settlements, cities, village, settlement, city councils, territorial communities. Are subject to allocation to certain estimative areas:

strips of withdrawal of the main railroad (except for stations and station squares);

lands under open-cast minings, pits, mines and the corresponding constructions;

strips of branch main oil, gazo-and product lines;

strips of withdrawal of power lines of 220 kV and above.

The area of the estimative area cannot exceed 1000 hectares.

10. Coefficient which characterizes zone factors of the location of the parcel of land (The km 4), is differentiated on estimative areas which are established on the basis of economic evaluation of the territory, taking into account the following groups of factors:

heterogeneity of functional and planning qualities of the territory;

availability to the center of the settlement, places of concentration of labor activity, the centers of public servicing, mass rest;

level of engineering support and improvement of the territory (availability and possibility of connection of real estate objects to networks water - electro-, gazo-, heat supplies and water disposals);

level of development of services industry of the population (availability of the main organizations of social infrastructure (schools, preschool institutions, healthcare institutions, other objects of social infrastructure);

ecological quality of the territory (level of air pollution, soils, acoustic and electromagnetic pollution, area of sanitary protection zones, and also area of green plantings public, water water areas and vacation spots);

complexity of physiographic and geomorphological conditions (availability of ravines, steep slopes, flooding, etc.);

attractiveness of the circle (variety of places of application of work, availability of historical and cultural and natural monuments and so forth).

For each group of factors of assessment the weight coefficient which value depends on geographical and town-planning features of the territory of village, settlement, city council or the territory of territorial community as assessment object is established. The amount of weight coefficients of group of factors of assessment is equal to 1.

Coefficient which characterizes zone factors of the location of the parcel of land (The km 4), is determined by results of geoinformation modeling. For village, settlement, city councils and territorial communities with population less than 50 thousand people coefficient which characterizes zone factors of the location of the parcel of land (The km 4), can be determined for each estimative area by results of numerical score by criteria of economic value which are given in appendix 6. Value of coefficient which characterizes zone factors of the location of the parcel of land (The km 4), for the estimative area is calculated as the relation of the amount of ball estimates of this estimative area to the average amount of numerical scores of estimative regions of territorial community.

For the estimative areas created within strips of withdrawal of the main railroad (except for stations and station squares), strips of branch main oil, gazo-and product lines, strips of withdrawal of power lines of 220 kV and above, coefficient which characterizes zone factors of the location of the parcel of land (The km 4), is accepted equal 1.

If calculated value of coefficient which characterizes zone factors of the location of the parcel of land (The km 4), for the estimative area exceeds the extreme maximum values given in appendix 7, the corresponding extreme maximum value is accepted.

Calculated value of coefficient which characterizes zone factors of the location of the parcel of land (The km 4), is rounded to the third sign after comma.

For lands of agricultural purpose, lands of natural and reserved and other nature protection assignment, lands of improving assignment, lands of historical and cultural assignment, lands of forest fund and lands of water fund coefficient which characterizes zone factors of the location of the parcel of land (The km 4), is applied with value 1.

11. The coefficient considering purpose of the parcel of land (Drm) is accepted according to appendix 8.

12. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for agricultural holdings on lands of agricultural purpose (ploughland, deposits, long-term plantings, haymakings, pastures) is determined by the following formula:

Kmts = Kpsgr x Bagr: Bpsgr,

where Kpsgr - the coefficient considering arrangement of territorial community within the natural agricultural region for the corresponding ground is accepted according to appendix 9;

Bagr - point of site class of agroproduction group of soils of the corresponding agricultural holding of the natural agricultural region;

Bpsgr - GPA of site class of soils of the corresponding agricultural holding of the natural agricultural region, is accepted according to appendix 9.

In case agroproduction group of soils of agricultural holdings and/or their point of site class on the parcel of land of agricultural purpose are not determined, coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts), for agricultural holdings on lands of agricultural purpose, it is applied with value of coefficient which considers arrangement of territorial community within the natural agricultural region (Kpsgr), for the corresponding agricultural holding and is accepted according to appendix 9.

The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for nonagricultural grounds on lands of agricultural purpose, is applied with value of coefficient which considers arrangement of territorial community within the natural agricultural region (Kpsgr), for nonagricultural grounds and is accepted according to appendix 9.

Schemes (card) of natural agricultural zoning of lands and cartogram of distribution of agroproduction groups of soils are accepted according to the technical documentation approved in accordance with the established procedure on national (All-Ukrainian) normative money value of lands of agricultural purpose which was developed in pursuance of the resolution of the Cabinet of Ministers of Ukraine of February 7, 2018 No. 105 "About carrying out national (All-Ukrainian) normative money value of lands agricultural purpose and introduction of amendments to some resolutions of the Cabinet of Ministers of Ukraine" (The Official Bulletin of Ukraine, 2018, No. 22, the Art. 727). For agricultural holdings on which there are no cartograms of distribution of agroproduction groups of soils determination of agroproduction groups of soils by carrying out soil reconnaissances in case of need can be performed.

13. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for lands of housing and public development, lands of recreational assignment, lands of the industry, transport, communication, power, defense and other assignment, and also for the parcels of land which are not referred to category of lands on the main purpose, is accepted according to appendices 10 and 11.

14. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for lands of improving assignment and lands of historical and cultural assignment is accepted according to appendix 12.

15. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for lands of natural and reserved fund and other nature protection assignment is accepted for the parcels of land for preserving and use of biospheric reserves (code KVTsPZ 04.01) agrees, for preserving and use of natural reserves (code KVTsPZ 04.02) and for preserving agrees and use of national natural parks (the code according to KVTsPZ 04.03) is accepted by equal 3,9, and for other parcels of land of natural and reserved fund and other nature protection assignment - equal 3,3.

16. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for lands of forestry and landscape assignment is determined by the following formula:

Kmts = Klk x Kls,

where Klk - the coefficient considering category of the woods is accepted according to appendix 13;

Kls - the coefficient which considers the actual amount of forests of the territory is accepted according to appendix 14.

17. The coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts) for lands of water fund is accepted for the parcels of land with water objects of nation-wide value - 1,2, for other parcels of land - 1.

18. In case of application according to the legislation of normative money value of the unit area of ploughland across the Autonomous Republic of Crimea or on area the normative money value of the unit area of ploughland across the Autonomous Republic of Crimea or on area is accepted according to appendix 15.

19. By results of carrying out normative money value of the parcels of land technical documentation on normative money value of the parcels of land is constituted. Date of normative money value of the parcel of land is the date specified in technical documentation.

Before approval of technical documentation on normative money value of the parcels of land within territorial community for determination of normative money value of the separate parcel of land behind borders of settlements technical documentation on normative money value of the parcel of land based on the agreement which is signed by the interested cheloveka can be constituted. Value of coefficient which characterizes zone factors of the location of the parcel of land (The km 4), in such documentation is accepted equal 1.

Technical documentation on normative money value of the parcels of land includes:

decision on carrying out normative money value of the parcels of land;

task for performance of works;

the explanatory note containing data on location of territorial community, population of territorial community, its administrative center and other settlements, reasons for estimative zoning of the territory of territorial community and determination of coefficient which characterizes zone factors of the location of the parcel of land (Km 4);

data on the size of standard rates of the capitalized investment income;

scheme of estimative areas;

the table with indication of for each estimative region of coefficient which considers arrangement of territorial community within zone of influence of the large cities (Km 1), coefficient which considers resort and recreational value of settlements (Km 2), coefficient which considers arrangement of territorial community within zones of radiation pollution (Km 3), coefficient which characterizes zone factors of the location of the parcel of land (Km 4);

the scheme of natural agricultural regions on the territory of territorial community;

cartogram of agroproduction groups of soils in the territory of territorial community;

the table with indication of the list of agroproduction groups of soils and their points of site class on agricultural holdings;

the table with indication of coefficients which consider purpose of the parcel of land (Ktsp);

the table with indication of coefficients which consider features of use of the parcel of land within category of lands on the main purpose (Kmts);

calculation of the work of coefficients of indexation of normative money value of lands for the period from approval of the standard rate of the capitalized investment income before date of assessment (Kni).

In case of determination of normative money value of the separate parcel of land behind borders of settlements technical documentation on normative money value of the parcel of land includes:

task for performance of works;

the explanatory note containing data on the location and population of territorial community, its administrative center and other settlements;

data on the size of the standard rate of the capitalized investment income;

the table with indication of coefficient which considers arrangement of territorial community within zone of influence of the large cities (Km 1), coefficient which considers resort and recreational value of settlements (Km 2), coefficient which considers arrangement of territorial community within zones of radiation pollution (Km 3), coefficient which characterizes zone factors of the location of the parcel of land (Km 4);

data on belonging of the parcel of land to the natural agricultural region (for the parcels of land of agricultural purpose);

cartogram of agroproduction groups of soils within the parcel of land (for the parcels of land of agricultural purpose in the presence of the information about agroproduction group of soils);

the table with indication of the list of agroproduction groups of soils and their points of site class on agricultural holdings (for the parcels of land of agricultural purpose in the presence of the information about agroproduction group of soils);

data on the size of coefficient which considers purpose of the parcel of land (Ktsp);

data on the size of coefficient which considers features of use of the parcel of land within category of lands on the main purpose (Kmts);

calculation of the work of coefficients of indexation of normative money value of lands for the period from approval of the standard rate of the capitalized investment income before date of assessment (Kni);

calculation of normative money value of the parcel of land.

For the purpose of entering into the State land cadastre of data on normative money value of the parcels of land the electronic document according to requirements of the Procedure for maintaining the State land cadastre approved by the resolution of the Cabinet of Ministers of Ukraine of October 17, 2012 No. 1051 is constituted (The Official Bulletin of Ukraine, 2012, No. 89, the Art. 3598).

20. Data on normative money value of the separate parcel of land are drawn up according to the statement which form is given in appendix 16, as the statement from technical documentation on normative money value of the parcels of land in form according to appendix 17.

In case of arrangement of the parcels of land within several estimative regions and/or administrative and territorial units and/or categories of the woods the normative money value of such parcels of land is determined as the amount of normative money values of their parts which are located in the respective zemleotsenochny regions and/or administrative and territorial units, and/or categories of the woods.

The statement from technical documentation on normative money value of the parcels of land is drawn up and issued within three working days from receipt date of the corresponding statement.

In case of filing of application electronically the statement from technical documentation on normative money value of the parcel of land or the motivated refusal in providing such statement is issued electronically by technical means of telecommunications with imposing of the qualified digital signature, and at the request of the applicant can be also provided in paper form.

Appendix 1

to the Technique

Standard rates of the capitalized investment income for lands of housing and public development, lands of recreational assignment, lands of the industry, transport, communication, power, defense and other assignment (MNR), and also for the parcels of land which are not referred to category of lands on the main purpose for January 1, 2020

Population in the settlement which is the administrative center of territorial community

The standard rate of the capitalized investment income, hryvnias for sq.m

Less 0,2 of one thousand people

58

From 0,2 to 0,5 of one thousand people

70

From 0,5 to 1 thousand people

76

From 1 to 5 thousand people

87

From 5 to 20 thousand people

133

From 20 to 50 thousand people

196

From 50 to 100 thousand people

268

From 100 to 250 thousand people

344

From 250 to 500 thousand people

386

From 500 to 1000 thousand people

576

From 1000 to 1500 thousand people

639

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