Regional aspects of market value formation of land in zones with special conditions of territorial use

The relevance of the issues of assessment activity analyzed in the article is due to the need to take into account various pricing factors in determining the cadastral value of land plots. One of them is the presence of zones with special conditions for the use of territories (protective, sanitary-protective, cultural and other conditions), which affect not only the development of the market value of land, but also the investment attractiveness of their development. In the assessment of zones with special conditions for the use of territories, various methodological approaches and the corresponding methodological tools are used. The most scientific substantiation of them was obtained by such approaches as comparison of sales prices of similar land plots, capitalization of net operating or rental incomes, accounting for land improvement costs. In the list of methods used, methods of qualitative assessment, methods for taking into account restrictions in the development of a site, and methods for income loss can be found. In order to take into account the regional aspect of the location of the zones of special territorial use, monitoring of the protected zones of cultural heritage sites of the Republic of Crimea was carried out. The use of the method of pair sales and a comparative approach to the evaluation of land plots located in these areas was justified. The test of the suggested method for value assessment of land in zones with special conditions for the use of the territories of the Republic of Crimea made it possible to take into account the peculiarities of the impact of the buffer zone in a particular location. This ensured that there was no risk of distorting the final value of the market value of the land. The obtained results indicate the need to use the conditions of security restrictions in the development of the zones of special territorial use for the purpose of the justification of the most efficient use of free land plots, the status of which may differ by the type of allowed use established in the state register of real estate.