Criteria for determining the market value of real estate for adjustments to their cadastral value

The analysis of the formed market system is given, in which the procedure for determining the ca-dastral value seems to be the most problematic. It is the cadastral value that is the basis for calculat-ing the main indicators of the payment of non-property objects and determines the subject of dis-putes between the state, citizens and entrepreneurs in terms of the amount of such payments. According to the current legislation, namely Federal Law No. 135-FZ of 29.07.1998 "On Valuation activities in the Russian Federation", the results of cadastral valuation can be challenged by individ-uals and legal entities in court or in a commission established under the Federal Register. Since the cadastral value was determined by mass valuation methods, the final value may incorrectly reflect market reality. However, all the current regulatory legal acts, methodological guidelines for evaluation are aimed at more correct execution of appraisal activities and, accordingly, at displaying adequate results of real estate valuation.