Integrated regional zoning for the purposes of state cadastral evaluation

The article analyses the issue of development a methodology for the effective evaluation zoning of rural and urban land for tax purposes. The final result of such zoning was a set of municipalities in the region, for which the factors in price formation are established and unified models for the cadastral value calculation are applied. The analysis of existing methods showed that zoning may be based on the average specific market price of a typical object of evaluation per 1 sq. m., the size of municipalities. The interpolation method of weighted inverse distances can also be applied. Consequently, it was found that the well-known grouping methods can be conditionally divided into three types: expert (subjective), economic-statistical and cartographic zoning methods. The article suggests the author’s approach to the evaluation zoning, which consists in the analysis of factors of administrative and territorial division, forms of territorial development of cities, natural and climatic factors, economic, production and social factors. Using as the example Krasnodar Krai, the agglomeration core, coastal cities with a semicircular and striped structure, coastal small towns and rural municipalities along the Black and Azov Seas, municipal districts with an actively developing economy and a favorable investment climate, areas with a stable economic situation, moderately developing areas and areas with a difficult economic situation were identified. As a result of the evaluation zoning, eleven zones were identified, within the boundaries of which it is possible to analyze the situation on the real estate market, assess its dynamics and implement correlation and regression modeling.