Annotation

The article presents the authors’ analysis of legislative amendments to the methodology of normative monetary valuation of land plots in terms of differentiation of the standards of capitalized rental income per a unit of area for the lands of housing and public construction, lands of recreational purpose, lands of industry, transportation, telecommunications, energy, defense and other purpose, as well as land plots which are not categorized as lands.

Calculations of the Normative monetary valuation of the settled lands of centers of the territorial communities in Lviv region are made according to the Methodology of normative monetary valuation of land plots, approved by the Resolution of the Cabinet of Ministers of Ukraine of 3 November 2021 № 1147 excluding the area of land plots, the coefficient characterizing zonal factors of the land plot location, and the coefficient which accounts for the land plot purpose referring to the data of the State land cadaster. They are compared with the average (basic) price of one square meter of the settlement according to the results of normative monetary valuation of the lands of settlements conducted in 2014–2021 and indexed on 1 January 2022.

In some settlements, correlation between the values of normative monetary valuation conducted according to the new methodology and the basic value referring to the technical documentation on the monetary valuation of settled lands is under 60 % (Obroshyne – 39.3 %, Pidberiztsi – 52.2 %, Pidkamin – 53.2 %, Novyi Kalyniv – 58.9 %, Khyriv – 59.5 %,), whereas in others, it exceeds twice or even more (Velyki Mosty – 205.1 %, Rava-Ruska – 221.3 %, Ivano-Frankove – 254.3 %, Turka – 284.0 %, Zolochiv – 368.1 %, Shchyrets – 413.6 %).

Considering the obtained results, one can conclude that the introduced innovations in terms of differentiation of the standards of capitalized rental income for the lands of housing and public construction, lands of recreational purpose, lands of industry, transportation, telecommunications, energy, defense and other purpose (Sri – standard of rental income), as well as for the land plots, which are not categorized as lands according to their principal purpose because of using the coefficient, which accounts for the peculiarities of the land plot use within the category of lands by the principal purpose that is unified for all groups of settlements by the number of population, do not consider geographical position, administrative status of the settlement, its functions in the national, regional and local systems of production and placement, transport links, historical, economic and other rent-forming factors while making the evaluation. It is rather difficult to develop such algorithm at the level of the national Ukrainian methodology and thus, the authors propose to authorize the regional administration to differentiate the indicators by developing a system of coefficients, considering the above-mentioned factors at the level of territorial communities.