Despite the existing differentiation of the regions of the Russian Federation in terms of natural and climatic conditions and the level of socio-economic development, the main principle of the state cadastral valuation is aimed at the uniformity of its implementation. The study in this paper is aimed at revealing the concept of "regional features" as a factor leading to a discrepancy in the methodology for determining the cadastral value of real estate at the regional level. The article highlights the factors of regional specifics that form the features of the appraisal work to determine the cadastral value of land plots in 2022 on the territory of St. Petersburg and the Perm Territory, as well as recommendations for improving the existing unified methodology.

Keywords: state cadastral valuation, mass valuation, taxation, cadastral value, market value, differentiation of regions, regional peculiarity, real estate object, land plot