Given that I was directly involved in programs on the topic, consider it my duty to clarify the situation which has touched or will touch as soon as practically everyone in town.
Related article: 85% of citizens unable to legally purchase landIn the direction of land reform - Nikolaev, in comparison to other major cities of Ukraine - can be attributed to the advanced:
is approved by the Supreme Council of the city limits of land of approx. 26,000 ha
City Council has its own urban Land Management - the essential apparatus of authority in the sphere of land relations,
has experience in collecting payment for the land using normative monetary valuation of lands of the city, a fairly high percentage of inventoried land the city and a significant share of the budget, formed from the payment for the land.
However, there are problems that the city authorities do not always decide at the time and with success. How these problems are acute, or obostryaemy razreshaemy - depends largely on our main local authority - the City Council, its Executive Board and the mayor.
One such problem is just the realization of the principle of paid use of land, which through land tax and rent for the land use is related to regulatory monetary valuation of land, which in turn is based on a normative assessment of land the city money.
Regulatory monetary valuation of land is calculated by the method approved by the Cabinet of Ukraine. The basis of calculation - counting the cost of equipping the city - for construction engineering - transport and nature - the security infrastructure, counting the built-up land the city, which are counted when determining the normative mean monetary value of one square meter of land the city.
Urban infrastructure created over 200 years and costs are incurred at different times, but they are calculated on the valuation date, and is used with the consolidated figures the cost of construction, which are taken according to the approved back in 1986 regulations, and due to inflationary processes are indexed by the indexation factor increased cost in construction, approved and published.
As part of assessment determined necessary to calculate the monetary value of each plot of elements: - mean normative score of 1 sq.m land the city, the coefficients of the economic value of urban planning - city planning zones (from the "core" to the "periphery"), specific values coefficients that take into account local factors of land the city (of engineering - geological, historical - cultural, natural - landscape, sanitary - hygienic).
Law "On the estimation of land in Ukraine" established norm of a periodic recalculation of the normative assessment of the monetary settlements - at least every 5-7 years. Cities continue to grow, infrastructure improvement, or any part of it cease to exist. Periodically updated general plans of settlements, cities are growing, changing city planning zoning.
The monetary valuation of land the city is indexed annually in accordance with the formula approved by the Cabinet of Ukraine on the index of consumer prices with the inhibition by 10%, ie if the index of consumer prices rise less than 10%, the monetary valuation is not indexed, and if more, it is indexed at a rate of minus 10%.
I would like to draw your attention to the fact that the monetary valuation of lands of settlements, there are two different indexing: - one - indexing the cost of the infrastructure of the city on an index price increase of construction works, the other - indexed monetary value of land by the index of consumer prices in an approved Resolution KM Ukraine formula with a decrease in the index by 10%. What it will be clear later.
What upset the public?
In connection with the expiration of the period of the regulatory monetary value of land in Nikolaev (previous estimate was accepted by the decision of the City Council of 01.03.2000g.) In accordance with the Law of Ukraine "On the estimation of land" was necessary to introduce a new assessment of land, which was done Nikolaev City Council - 01/27/2011, the decision number 3 / 40 "On approval of the regulatory monetary value of land in Nikolaev"
From the preamble to the decision that it was made based on the Law of Ukraine "On Land", which at the date of adoption by the City Council decision on the adoption and introduction of 01.01.2011g. Tax Code of Ukraine, has lost the action.
There is no mention of the Tax Code of Ukraine, Article 289 which stipulates that "to determine tax rates and rents used normative monetary evaluation of land and self-assertion of the new regulatory monetary value of land all over the city and need to be able to cash settlement of normative assessments of land in boundaries of the city, formed the basis for determining the amount of land tax and rent.
In deciding on the basis of the law has lost and does not account has already entered into the Tax Code of Ukraine, the city council had violated one of the most important principles of local self-government - the principle of legality, and thus violated the norm of Art. 19 of the Constitution of Ukraine.
In accordance with applicable from 1 January 2011. Tax Code of Ukraine the amount of tax and rent from the land are determined on the basis of normative monetary valuation of land settlement, which included identified all the necessary elements for the calculation:
the mean normative score of 1 sq.m land the city,
coefficients of the economic value of urban planning - city planning zones,
identified specific values ??of the coefficients which take into account local factors of land.
Changing any element of taxes and charges in less than six months before the new fiscal year, as well as changes during the fiscal year, taxes and charges, their rates, the norm of paragraph 4.1.9 of Article 4 of the Tax Code of Ukraine is not allowed. This means that to assert a new monetary value of land only until June 30 preceding the new fiscal year, to introduce a new monetary value of land is only possible with the new fiscal year and to change it during the fiscal year, the Tax Code of Ukraine is not allowed.
Introducing a new normative assessment of 01.06.2011g. and restricting the activities of the old city of 01/06/2011 city council violated the rule of paragraph 4.1.9 of Article 4 of the Tax Code of Ukraine, which also had no Constitutional or legal authority. There would be no violation of applicable law approving a new regulatory monetary value to 31.12.2010, as it is not yet in effect would be contrary to the Law of Ukraine "On Land". The state examination to assess the technical documentation was still 29.07.2009g. And profile commission documentation was 09.11.2009g. Ie time to take legal action was.
But the introduction of its effect on the decision in 2010 with, for example, in July 2010, on the one hand - not contrary to the prevailing before 01.01.2011g. Law of Ukraine "On Land", on the other - all participants in the process of re-evaluation would have enough time for the issue - getting the new extracts from the technical documentation and submitting new declarations to the tax authorities.
Taking the same solution to 30/06/2011 was to introduce a new normative assessment of land could still only 01.01.2012g.
And as a result: in connection with the abuses of Article 19. Ukrainian Constitution and legislation, a decision the City Council of 27.01.2011g. № 3 / 40 be repealed.
Essentially same regulatory monetary value and its indicators, it does not enthuse payers pay for the land a significant increase in its main index - the mean normative score of 1 sq.m land the city, which is 230 USD. This figure exceeds the same index of regulatory assessment of land, imposed since 2000. taking into account all factors indexed regulatory monetary value for the period 2000g.-2010. calculated by the formula, approved by the Cabinet of Ukraine, 1.7 times (136 USD / sq m).
What is the reason for such a high increase in average cost for the resettlement of 1 square meter of land the city in the absence of infrastructure development over the past 10 years? Reader guessed: indexing!
Expenses for development and rehabilitation of the city compared with 2000. increased 4.75 times and the indexing of monetary valuation for the same period increased regulatory monetary value of 1.77 times. Increased and the coefficients that characterize the economic value of urban development - planning zones of the city center, which gives the center of the city overall increase regulatory monetary valuation of land, which are calculated from land tax and rents at 2.33 times. such an increase in payment for land is not only considerably complicate business activities on the lands of the city, but to stop the land market in relation to the economic - financial inexpediency.
Here are some real examples. Board in the central city of 1 square meter of land the industry will make the tax - 14.99 UAH., The rents - 44,97 USD, also in the lands for commercial purposes - 31.22 UAH. and 93.67. UAH. And the banks will pay for rental of 374.75 USD / sq.m. I will assume that this rate of payment for the land of our Nicholas 7 - year-old future. Time Machine!
That decision and created an organizational challenge for tax payers and land rents. It is now April, before the introduction of new regulatory monetary value remained less than 3 months. City Council provided the scheme of obtaining extracts from the normative monetary value on specific parcels of land from Nicholas' Urban Land Administration State Agency Lands, which handed "workplace" (software) to develop a recovery.
For the preparation of information circulation in Gorupravlenie SARA software products become entrepreneurs - companies that have the appropriate licenses. Such enterprises in the city to 20. You can imagine the intensity of the process of obtaining extracts of several thousands of taxpayers. While it remains less than 40 working days.
Another problem: prohibitively high normative monetary valuation of land in Nikolaev completely stop the wounds of free plots of urban land. Article 136 of the Land Code of Ukraine, the starting price in the sale of land ownership is assigned an equal regulatory monetary value, ie in downtown commercial land auctions would "start" with a 3122 USD / sq.m. In our time of crisis, it's almost the price of 1 sq.m property.
Saved only by the market of land on which a property and only owners of this property will buy the leased land at current market prices that are 20 - 40 times lower than this home page.
It should also be noted that correcting this situation under the current legislation is very complicated. Correcting the need to comply with applicable laws and the same Tax Code.
The best and legitimate way to remedy the situation is as follows:
cancel the decision to violate the Constitution and laws of Ukraine the decision of 27.01.2011, the decision number 3 / 40 "On approval of the regulatory monetary value of land in Nikolaev,
to assess public discussion involving the authors of Giprograd (Kiev) in order to avail of specialist and possible adjustment of the results
in accordance with Article 4 p.4.1.9 Tax Code of Ukraine to adopt a new legal assessment of lands to the city 30.06.2011g. and put it into action with 01.01.2012g.
Taxation and lease fees in 2011 to produce in accordance with the rate of land tax provided in art. 275.1 for the Cities of regional significance with a population of 500 thousand people or more, which amounts to 6.0 USD / sqm per year. At the same time differentiate land tax rates City Council has no right, because already under way and passed a quarter fiscal 2011.
Entrepreneurs in the central part of the city (in urban areas and high value areas) at the same time will have to pay tax is somewhat less than was paid in 2010, tenants can be installed before the end of the year, rents at the level of 2010, over lands for industrial enterprises will pay tax and rent a few more than in 2010, but not significantly.
At the same time, in my view, three months is enough to study the possible adjustment of the regulatory and monetary valuation of land the city, and customers - to land owners, users and tenants, and the performers - the subjects of valuation and employees of the City Land Resources Department of the State Agency for Land Resources, six months (July - December) will be enough for documents to prepare a declaration in accordance with the new regulatory monetary valuation of land in Nikolaev without excessive agitation and improve the regulatory assessment of land the city-level indexing schemes.
To eliminate the sharp increase in the monetary values ??of land evaluation procedure should be appropriate to add clarification, to which previous normative monetary assessment is not recalculated, and is indexed in the order of indexing monetary value, if the period from the date of the previous regulatory monetary valuation in the village of infrastructure has evolved significantly, then the cost of this development are to be indexed by the indexation factor works in construction. In this approach to indexing sudden abrupt increase in regulatory monetary value at periodic updating it will not.
In conclusion, the City Council had the opportunity to transition to the new normative assessment of land the city without breaking the law and providing a soft transition to the new size of payments for the land without a few times to enlarge it. Evaluation of the developer was made in 2009. There is enough time for studying and understanding, to prepare proposals specialists, its adjustments and adoption deadlines set by law.
In this situation, City Council and its organs were not up to par. Formal approach to the complex and important issue has generated no less complicated new problems and sharply limited the time for their resolution. Indexing turned a simple multiplication, and became an important factor and the object of study of the impact on the results of which it is necessary to refine the method and procedure of the regulatory monetary value of land settlements.