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 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.