With the transition to a market economic model, there was a need for revaluation of real estate. Any object has cadastral and inventory cost. Next, consider their features.

Terminology
The cadastral is called the state assessment market value real estate. It is determined by the methods of mass evaluation. If you can not use them, market price is established specifically for each object on the basis of the provisions of the legislation on valuation activities. This indicator is used to calculate the tax on the property of natural persons.
When making transactions with an immovable property, priority is given to inventory value. Definition этого показателя осуществляется с учетом износа object, changes in prices for building materials, construction services and work. Simply put, the inventory is called the replacement cost of the structure.
Indicates that inventory value of property in the technical passport.

Accounting factors
In Russia, BTI is authorized to determine inventory value. This the indicator is calculated in accordance with the Procedure for the Assessment of Immovable Objects approved in 1992.
The recovery value is determined by the price level in force in 1991. The coefficients and indices introduced by Gosstroy in 1983 are used.
Nuances
If necessary, the owner of the object can get a reference to the BTI inventory cost. This the document has a limited period of validity.
Annually BTI sends to the Federal Tax Service information about the inventory value as of January 1.
Recommendations
For help, contactdistrict BTI. The Bureau should provide an identity document, as well as a paper certifying the right to immovable property, for which a request is made inventory value. it there may be a certificate of ownership, a social security agreement and so on.

An application is attached to these documents.
The interested person must pay the fee for providing the certificate.
Submit an application and documents the subject can personallyor to entrust this to a representative. In the latter case an additional document proving the authority of the citizen speaking on behalf of the applicant is presented.
Revision of assessment: grounds
There are two reasons for arguing inventory value. it:
- Provision of incorrect information about the object.
- The inventory cost is too high.As a rule, it should be less than the market price of the object. The only exception is in new buildings. This is understandable, at home new, respectively, inventory and market value can be the same.
The contest procedure
To reconsider the amount it is necessary to send an application to the arbitration instance. Respondent, respectively, will act BTI.

The lawsuit is accompanied by:
- Technical passport for the object.
- A copy of the document confirming the plaintiff's right to real estate. It must be notarized.
The claim sets the date of drawing up and signature of the applicant.
Changes in legislation
In 2014was adopted Federal Law № 284, according to which the provisions of the Law "On Taxes on the Property of Natural Persons" were abolished. The statutory act introduced the calculation of rates based on the cadastral value. If the calculations are based on the inventory value, then the deflator coefficient should be applied.
According to the plan of the legislator, all authorizedstructures will switch to the calculation of real estate tax on the basis of the cadastral price of the object. At the same time it is planned to completely cancel the inventory cost of the facilities from 2020.
Explanations of the Federal Tax Service
To clarify the situation and to prevent possible disputable issues, the Tax Service provided some clarifications in the Letter of 27.07.2016.

The monitoring body in particular indicated the following.The current legislation with the latest amendments and additions introduced mandatory cadastral registration throughout the territory of Russia. The body responsible for its conduct is Rosreestr. This organization is obliged to create an information database on real estate and rights to them. As information is received, Rosreestr brings them into the information system.
Inventory value of immovable propertycan be calculated only for purposes not related to the taxation of citizens. In the territories of the regions of the Russian Federation, which have not been transferred to the calculation of the tax on physical persons' property at the cadastral value, the taxation is based on the inventory value. At the same time, it is determined on the basis of information provided to the control bodies before 01.03.2013.
Application of tax inspectionsthe inventory value provided after that date, for tax purposes, is unjustified. In case of violation of established regulations, perpetrators can be held accountable, in accordance with the law.
Finally
Refusal to use in calculationsThe inventory value entails an increase in the amount of tax. It seems that the rejection of this indicator will lead to the exclusion from the BTI of activities for the evaluation of immovable objects.
Между тем ряд экспертов довольно скептически refers to these innovations. Experts point out that it is likely that the inventory value will be retained after 2020. Other experts believe that there is no practical value in this indicator. Cadastral value is much more important. It is important not only for control bodies, but also for citizens who sell and purchase objects.