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The article considers the main approaches to the valuation of land plots - determining the market value and the value for taxation (mass valuation). The main stages of conducting a mass valuation are established, where one of the main ones is the collection of statistical information on transactions. The main sources of information for the purposes of mass valuation of land are state cadastres and registers that keep records of real estate objects. In Ukraine, to solve this problem, the State Service of Ukraine for Geodesy, Cartography and Cadastre maintains the functionality "Monitoring of Land Relations", but it has a number of significant shortcomings, such as the lack of information and its low reliability, which indicates the need to improve the processes of collecting, entering and processing data, and there is also a need to establish restrictions at the legislative level regarding transactions that will be used to determine the market value of a land plot. The key factors in pricing in the Kharkiv region remain the geographical location of land plots in relation to the front line, as well as the normative monetary value; in areas where there are no hostilities (Bogodukhiv, Berestyn and Kharkiv districts), there is a tendency to increase the transaction price compared to the normative monetary value. The analysis of statistical data on the dynamics of the number of transactions and the ratio of the transaction price to the normative monetary valuation of agricultural land in the Kharkiv region for 2021–2025 showed a significant impact of military operations on the functioning of the land market and the results of mass valuation. In areas that have experienced active hostilities or temporary occupation, there is a sharp reduction in the number of transactions and a minimal or almost absent excess of the market price over the NGO, which indicates high security risks and loss of investment attractiveness. In contrast, in relatively safe areas and near the regional center, there is a restoration of market activity and a significant increase in the excess of the transaction price over the normative monetary valuation, which reflects the redistribution of demand and territorial asymmetry of the market. The results obtained confirm that in conditions of military instability, the application of mass land valuation models requires mandatory consideration of the spatial security factor, the status of territories, and adjustment of statistical models in order to increase the reliability of the valuation results. Based on the analysis of transaction prices and the normative monetary valuation, it is advisable to identify valuation areas in which the transaction price is either equal to the normative monetary valuation or slightly higher (for example, up to 15%), and in them to leave the normative monetary valuation as the value for taxation, in another territory to use statistical and mathematical models to determine the market value of the land plot.