To the problem of the right to the actualization of cadastral value

The author analyzes the issue of the admissibility of updating the cadastral value by bringing it in line with the current market value at the initiative of the taxpayer and using the updated value for tax purposes. Discloses the content of the principle of updating the cadastral value. Identifies the theoretical and regulatory grounds for the implementation of the actualization outside its forms, specifically regulated by Russian legislation. Responds to potential objections to the recognition of the right to update. It comes to the conclusion about the need to recognize the right to update on the initiative of the taxpayer in case of any changes in the market value of the property.