Annotation

The article analyzes amendments to the normative monetary valuation of land plots (methodology of 2021) in terms of normative monetary valuation of the lands of health purpose. It is determined that new approaches to normative monetary valuation of the land plots of health purpose, legally enshrined in Ukraine, are based on differentiation of the standard of capitalized rental income per a unit of area by applying the Кmts coefficient, which accounts for the peculiarities of using a land plot within the category of its main purpose. The Кmts coefficient for the lands of health purpose is differentiated within the administrative regions and for the territories belonging to the sea coast of the Black Sea and the Sea of Azov, districts of mountainous and pre-mountainous areas of the regions. The system of coefficients is borrowed from the previous Procedure of normative monetary valuation of non-agricultural lands (apart from settlements), whilst in the new methodology, such algorithm is applied to the lands of health purpose both within and outside settlements that will practically result in the same figures of land valuation in some regions (apart from the territories that belong to the sea coast of the Black Sea and the Sea of Azov, and mountainous and pre-mountainous districts of the regions), that is absolutely illogical.

The author of the work conducted analysis of the areas that belong to the sea coast of the Black Sea and the Sea of Azov by applying increased values of the Кmts coefficient. In the new methodology, that list is completed for the administrative districts established after the administrative and territorial reform within the new boundaries. Such approach has caused absolutely unjustified growth of the areas that belong to the sea coast of the Black Sea and Sea of Azov almost four times as compared to the previous procedure of normative monetary valuation. Area of the territories that belong to the mountainous and pre-mountainous category of lands has increased in Ivano-Frankivsk region by 15021 km², in Lviv region – by 2506 km². In the current methodology, the non-existent Storozhynets district is in the list of districts of Chernivtsi region which belong to the mountainous and pre-mountainous area.

The conducted analysis of the list of administrative and territorial units, which are categorized as mountainous and pre-mountainous in the current regulatory acts, confirms that the list significantly differs. To resolve the contradictions, it is proposed to define the list of mountainous and pre-mountainous districts referring to the Supplement to the Resolution of the Cabinet of Ministers of Ukraine of 11 August 1995 № 647 «On the list of settlements having the status of mountainous area».

According to the methodology of 2021, to evaluate the lands of housing and public fund, 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 of some set purpose, it is proposed to use the Кm2 coefficient, which accounts for the curative and recreational significance of settlements, and the complete list of them is supplied (Supplement 4 to the Methodology of 2021). For the settlements, which are not included in the list, as well as for the land plots outside settlements, the Кm2 coefficient is not applied. However, that coefficient is not expected to be used for evaluation of the lands of health purpose that is absolutely illogical. It is also unclear why the lands of health purpose are identified referring to the list of mountainous and pre-mountainous districts as they perform not only health but also recreational function. Basing on such arguments, it is proposed to make normative monetary valuation of the lands of health purpose by applying the same mechanism as for the lands of recreational purpose.