This article discusses the process of collecting initial data for the cadastral assessment of cultural heritage objects. It has been revealed that cultural heritage objects have a number of features among other real estate objects, so special attention should be paid to the methodology for assessing such objects. The purpose of the study is to analyze and identify problematic issues in collecting initial data on cultural heritage objects during the state cadastral assessment. The results of the study showed a number of problematic issues related to the type of cultural heritage object, its binding to the cadastral number and the possibility of interpreting the information received to bring it to automatic data processing.

Keywords: state cadastral valuation, cultural heritage object, collection of initial data, interdepartmental interaction, status of cultural heritage object

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

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