Primerjalna analiza vrednotenja stavbnih zemljišč po zakonih o množičnem vrednotenju nepremičnin iz leta 2006 in leta 2017 : magistrsko delo št.: 135/II. GIG

Belšak, Žan (author), Šubic Kovač, Maruška (mentor), Černe, Tomaž (co-mentor)

V magistrskem delu smo analizirali vrednosti stavbnih zemljišč po zakonih o množičnem vrednotenju nepremičnin iz leta 2006 in leta 2017. Preučili smo teoretično ozadje vrednotenja stavbnih zemljišč po obeh zakonih in pokazali, kako se zakonsko predpisan način vrednotenja odraža v izračunanih posplošenih vrednostih nepremičnin. Zanimala nas je smer gibanja vrednosti stavbnih zemljišč glede na modele vrednotenja, ki so se uporabljali po Zakonu o množičnem vrednotenju nepremičnin iz leta 2006 (ZMVN) in iz leta 2017 (ZMVN-1), zato smo si postavili naslednje štiri hipoteze: (1) Vrednost stavbnih zemljišč, ki so bila po ZMVN vrednotena kot ZGS, bo po vrednotenju glede na zakon ZMVN-1 precej nižja. (2) Vrednost stavbnih zemljišč, ki so bila po ZMVN vrednotena kot ZDR, bo po vrednotenju glede na zakon ZMVN-1 precej višja. (3) Vrednost stavbnih zemljišč, ki so bila po ZMVN vrednotena kot KME, bo po vrednotenju glede na zakon ZMVN-1 precej višja. (4) Vrednost stavbnih zemljišč, ki so bila po ZMVN vrednotena kot GOZ, bo po vrednotenju glede na zakon ZMVN-1 precej višja. Po izvedeni primerjalni analizi smo potrdili vse štiri hipoteze. Ugotovili smo, da so stavbna zemljišča, ki so bila vrednotena z modelom ZGS imela precej višjo vrednost, kot po vrednotenju z modelom STZ. Modeli vrednotenja ZDR, KME in GOZ so močno podvrednotili stavbna zemljišča, saj so ocenjevali stavbna zemljišča glede na dejansko rabo, zato so izračunane posplošene vrednosti po ZMVN % 1 po modelu vrednotenja STZ, ki temelji na namenski rabi, bistveno višje.

• Language: Slovenian
• Keywords: geodezija, magistrska dela, GIG, množično vrednotenje nepremičnin, ZMVN, ZMVN-1, modeli vrednotenja, stavbna zemljišča, posebne okoliščine
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [Ž. Belšak]
• Year: 2021
• Number of pages: XII, 83 str.
• PID: 20.500.12556/RUL-132385
• UDC: 332.6(043.3)
• COBISS.SI-ID: 86259715
• Publication date in RUL: 23.10.2021

Secondary language

• Language: English
• Title: Comparative analysis of the valuation of building land under the real property mass valuation acts of 2006 and 2017 : master thesis no.: 135/II. GIG

Abstract

The master s thesis analyses the value of building land under the Slovene Real Property Mass Valuation Acts of 2006 and 2017. We studied the theoretical background of the valuation of building land under both iterations of the Act, and demonstrated the manner in which the legally mandated valuation model reflects in the calculated generalized value of building land. We were interested in the tangent of the value of building land according to the valuation models used under the Real Property Mass Valuation Act of 2006 (ZMVN) and 2017 (ZMVN-1), and set the following four hypotheses: (1) The value of building land that was valued with the building land ZGS model used in ZMVN will be much lower after the valuation with the building land STZ model used in ZMVN-1. (2) The value of building land that has been valued as other land type (ZDR) according to the ZMVN will be much higher after the valuation according to ZMVN-1. (3) The value of building land that was valued as farming land (KME) according to the ZMVN will be much higher after the valuation according to ZMVN-1. (4) The value of building land that has been valued as forest land (GOZ) according to the ZMVN will be much higher after the valuation according to ZMVN-1. Following a comparative analysis, all four hypotheses were confirmed. We found that building land that was valued with the building land ZGS model under the ZMVN had a much higher value compared to the valuation with the building land STZ model used in ZMVN-1. Valuation models of ZDR, KME and GOZ strongly underestimated building land. The reason for the undervaluation lies in the valuation of building land in relation to its actual use, therefore the calculated generalized values according to the STZ valuation model under ZMVN-1, which relies on intended use, are significantly higher.

• Keywords: geodesy, master thesis, mass real estate valuation, ZMVN, ZMVN-1, valuation models, building land, special circumstances