Concerning the dependence of land taxation on the cadastral or market value of lands in developed and developing countries, the role of land resources in the system of socio-economic development is quite high. World studies show the presence of methodological problems related, among other things, to the composition of price-forming factors of mass assessment. In relation to garden and vegetable garden lands, the issue of taking into account factors related to the immediate environment and soil quality is especially relevant, which is associated with the social justice of land taxation. The current paper aims to determine the influence of factors of the immediate environment and soil fertility on the cadastral value of the lands under consideration by determining which methodological apparatus has been built. Modeling of the specific indicator of cadastral value (SICV) of land plots is performed on the example of five gardening and vegetable gardening partnerships of the Belgorod district, where 79% of the territory is occupied by agricultural lands, which are quite diverse in soil composition, relief, and other studied factors. A linear model of dependence between local factors and the UPCS is proved. The reliability of the model is confirmed by testing for homoscedasticity, autocorrelation, and statistical significance of factors. The results of determining the cadastral value demonstrated an average change of 10%.

In the current conditions of development of the country’s market economy, the methodological support for cadastral land valuation requires effective modernization and improvement of the existing mechanisms for determining cadastral value for a fair distribution of land tax among landowners. In this regard, the aim of the study was to develop a methodology for taking into account the qualitative state of soils in the cadastral valuation of agricultural lands in the conditions of an active land market, as well as to modernize the method for taking into account the quality of soils within the framework of the income approach in the conditions of a depressed land market. The study was conducted based on a set of scientific methods: the analytical method was used to conduct an analysis of the scientific review of the problem area and to substantiate the relevance of the study, a cycle of laboratory experiments was conducted using mechanical and chemical analyses, the construction of thematic maps was carried out using the dispersion method, the regression modeling method was used to determine the cadastral value of garden plots, and the land rent capitalization method was used to calculate the cadastral value of agricultural land. Research results were as follows: Methodological recommendations were provided for taking into account the quality of soils in the form of an integral indicator of physical and chemical properties in the model for calculating the specific indicator of cadastral value (SICV) of garden and vegetable lands in the conditions of an active land market. The method of accounting for the qualitative state of soil fertility in the form of a weighted quality score of an agricultural land plot was modernized when determining the specific gross income within the framework of the land rent capitalization method used to calculate the SICV. Based on field work and laboratory experiments, current indicators of soil fertility status were obtained, and soil quality scores for Saint Petersburg were calculated. The possibility of using an integral indicator (soil quality score) as a cost factor instead of a large number of fertility status indicators was proven. Also, models for calculating the SICV of garden and vegetable plots were built for the conditions of an active land market, according to which the cadastral value of land plots in Saint Petersburg was calculated for subsequent land taxation. For agricultural lands, using the example of a land plot of a high-commodity agricultural enterprise (Leningrad Region), the cadastral value was also calculated using the proposed income approach method. The scientific significance of the study lies in the improvement of the methodological foundations of cadastral valuation, as well as the technology of taking into account the quality of soils when calculating the cadastral value. The practical significance of the study lies in the applicability of the results of soil quality assessment and models for calculating the SICV for land taxation; individual market valuation for lending, purchase, and sale; lease of agricultural land; and allocation of land plots on account of a land share. In the area of developing a set of melioration measures on agricultural lands, including the development and implementation of agricultural technologies and technical means to improve soil fertility, the results of laboratory studies to determine the physical and chemical properties of soils can be used. The obtained soil quality scores for Saint Petersburg are also applicable to identifying unused and degraded lands for their transfer to other types of use.

In recent decades, the state has been tasked with the effective management of natural resources, among which land resources hold particular importance due to the necessity of their rational use and sustainable development. The value of land resources and their indispensable role in ensuring the socio-economic development of the country is most clearly reflected in the state’s tax policy, specifically in land taxation. The amount of land tax depends on the cadastral value, which is often subject to methodological shortcomings and challenges. This study, using the Belgorod Region as a case study, proposes an algorithm for determining the cadastral value of land plots within gardening and horticultural non-profit partnerships, taking local factors into account. To determine the specific indicator of cadastral value (SICV) of land plots, a linear regression model was developed. The results, tested for homoscedasticity, confirmed the model’s adequacy and reliability. The findings showed that the cadastral value decreased by an average of 12.2% compared to the current results of the state cadastral assessment in the Belgorod Region, highlighting the influence of local factors and the importance of considering them in the cadastral evaluation of the land plots in question.

The preservation of cultural heritage plays a key role in the development of society. To preserve cultural heritage, protection zones are established, which represent an encumbrance on land plots and, therefore, should be taken into account in the valuation process. Currently, there is a problem that mass (cadastral) and individual valuation methods do not necessarily include cultural heritage objects and their zones in cost coefficients. The absence of a mechanism to address their individual characteristics in the real estate valuation system has a significant impact on the value of real estate and leads to unjustifiably inflated market value and, as a consequence, to disputing the results of cadastral valuation. This article is devoted to determining the impact of protection zones of cultural heritage objects on the value of land intended for individual housing construction, using the example of the city of Orenburg. This article considers various methods of identifying patterns of the influence of zones with special conditions of use of the territory on the market value of land and substantiates the use of the method of comparative sales in the conditions of a low-active land market in Orenburg, a statistical analysis of market information, on the basis of which the type of activity of the real estate market in Orenburg was determined. The patterns of the calculation of corrections for the remoteness of the studied land plots from the objects of the transport and social infrastructure of Orenburg were revealed in this work as well. Through the method of paired sales within the framework of an individual assessment of the land plot intended for individual housing construction, the diminishing impact of the zones of protection of cultural heritage objects on the market value of land plots was revealed. This allows for conclusions to be drawn as to whether objects of cultural heritage have an impact on the value of real estate, and as a result, there is a need to modify the applied methods of mass and individual real estate valuation within the boundaries of historical settlements.