The main purpose of the graduation thesis is to determine in the case of the municipality of Domžale whether ZVMN-a (Mass Real Estate Evaluation Act) sets a criterion for calibrating the mass real estate evaluation in accordance with fundamental principles of taxation, as the calculated value represents at least a partial or full tax base for calculating real estate tax.
The first part of the graduation thesis presents the system of mass real estate evaluation and describes the criterion for calibrating models according to the Mass Real Estate Evaluation Act ZMVN-1. The second part of the graduation thesis includes an analysis of the differences between the generalized market values and its time-adjusted sales prices for residential real estate in the municipality of Domžale. First, the time adjustment of sales prices was carried out separately for apartments and residential houses in the municipality of Domžale. It was followed by the analysis of the comparison between the generalized market value and the time–adjusted sales price. The calculated ratios between generalized market values and the time-adjusted sales prices for individual real estate show larger deviations of generalized market prices from time-adjusted sales prices in the analyzed sample. It has been established that 60% of analyzed apartments and 80% residential houses have been outside of the range from 0,8 to 1,2. The average value for zone ratios for apartments is 0,787 and 0,685 for residential houses. Median for zone ratios for apartments is 0,773 and 0,671 for residential houses. On the basis, it can be concluded that the criterion of models according to ZMVN-1 is not appropriate for the purpose of evaluation of residential real estate and doest not follow the fundamental principles of taxation.
|
