Determining the Cadastral-tax Areas for the Real Estate Premises Based on the Model of Qualitative and Quantitative

Abstract

The approach to the cadastral value of the property is an indicator of the development of the real estate market, and therefore there are still divisions between countries preferring addictive this value from the surface and from values. The article comments on regulatory presented in selected European Union countries and presents original solution for the determination and correction of the cadastral value of the property, which is the basis to determine the property tax. About the tax character of this value, the fact that the introduction of social concern. Based on Poland, more than twenty years there has been discussion on this subject, but without regulation, there is only a discuss about the concepts of the system. The first attempts spatial analysis in order to determine the cadastral-tax areas have not yielded sufficient results, which is why the authors decided to present original solution resulting from the combination of statistical methods inclusive quantitative traits (facet surface) and qualitative characteristics (standard flat) with the characteristics of spatial (location, neighbourhood), in to determine the cadastral value of the property to eventually create the zones in cadastral-tax-zones. As an example, the property from the city Bochnia were used. The paper sought optimal zoning, to minimize variations and create homogeneous collections, which are enclosed areas, so that the weightings were small. To do this, the property housing was selected, as constituting the highest percentage of items on the market.

The implementation of spatial management as a factor supporting flood protection

“…No real estate that is subject to occupation is not subject to a lease managed by the Agricultural Property Agency [14,15]. However, perpetual usufruct was disclosed for two plots of land.…”

Evaluation of the impact of selected environmental aspects on the shaping of the land market on the example of the Wieliczka commune

“…Agricultural properties have always been cheap [20,21,22,13] however, in the case of the analyzed case the key is the occurrence of a landslide, because this prevents the development that occurs on neighboring plots. The distance from landslides also played a key role here [12].…”

Territorial Extrapolation of Basic Data as a Solution of the Problem of Its Deficiency during Mass Appraisal

“…European countries represent a variety of solutions in the field of real estate taxation. All systems can be summarized in two general groups: valuable systems, where the tax base is the value of the property obtained by the mass valuation, and systems for surface based on the surface of taxable property [1].…”

“…This is defined in very different ways in relation to particular social and historical circumstances [2,3]. According to Jasińska and Preweda, in the EU member states the most popular is cadastral system, which is based on the capital value of the property or rental value [1].…”