Considerable and non considerable differences in disputes on contesting the cadastral value

The article deals with the problems of comparing the market and cadastral values of real estate objects when challenging the results of the assessment of their cadastral values. It is assumed that the prices of the objects of comparison are adjusted and represent two samples of prices, one of which was used in calculating the cadastral value, and the other - the market value of the same property. Using the Wilcoxon-Mann- Whitney test as an example, the problems of comparing two such samples of different sizes are shown. A method is proposed for determining the materiality and insignificance of discrepancies in the estimates of cadastral and market values and finding a compromise solution. The application of this method was demonstrated using data on the objects of comparison when conducting a cadastral assessment of parking lots and parking spaces in the city of St. Petersburg in 2018.