Analiza razlik med posplošenimi tržnimi vrednostmi in prodajnimi cenami stanovanjskih nepremičnin v Pomurski statistični regiji : diplomska naloga

Kurbus, Monika (author), Šubic-Kovač, Maruška (mentor)

Zakon o množičnem vrednotenju nepremičnin iz leta 2017 določa merilo za umerjanje modelov vrednotenja tržnih primerjav. To merilo predstavlja srednja vrednost razmerij med posplošeno vrednostjo, določeno z modeli vrednotenja, in vrednostmi tržnih cen, ki so primerno časovno prilagojene, in naj bi bilo znotraj posameznih vrednostnih con med 0,8 in 1,2. Namen diplomske naloge je analizirati ta razmerja v Pomurski statistični regiji, namesto posplošene vrednosti po omenjenem zakonu pa upošteva posplošeno tržno vrednost po Zakonu o množičnem vrednotenju nepremičnin iz leta 2006. Predmet obravnave so prodana stanovanja in stanovanjske hiše v obdobju 31.03.2017 - 31.03.2020. V prvem delu diplomske naloge so prikazani rezultati analize trga stanovanjskih nepremičnin na obravnavanem območju iz letnih in polletnih poročil Geodetske uprave Republike Slovenije. Ti rezultati analize so služili za izvedbo časovne prilagoditve pogodbenih cen prodanih stanovanjskih nepremičnin, pridobljenih iz aplikacije Cenilec. V drugem delu diplomske naloge je analiza razmerij med posplošeno tržno vrednostjo in časovno prilagojeno pogodbeno ceno stanovanjskih nepremičnin. Rezultati so podani po vrednostnih conah, ločeno za stanovanja in stanovanjske hiše. Ugotovljeno je bilo, da modeli za vrednotenje s PTV boljše ocenijo vrednost stanovanja kot stanovanjske hiše. Relativno velik delež neustrezno vrednotenih posameznih stanovanjskih nepremičnin, še posebej v primerih, ko je PTV ocenjena višje, kot je časovno prilagojena pogodbena cena, kaže, da modeli vrednotenja stanovanjskih nepremičnin v teh primerih niso ustrezni in ne upoštevajo temeljnega davčnega načela pravičnosti. Merilo za umerjanje modelov po ZMVN-1, ki se nanaša na vrednostno cono in ne upošteva posameznega davkoplačevalca, je neustrezno in bi ga bilo treba spremeniti.

• Language: Slovenian
• Keywords: Trg nepremičnin, množično vrednotenje nepremičnin, posplošena tržna vrednost, indeksacija PTV, modeli množičnega vrednotenja nepremičnin, nepremičnine v Pomurski statistični regiji
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [M. Kurbus]
• Year: 2022
• PID: 20.500.12556/RUL-140986
• UDC: 332.6:728.1/.2(497.4)(043.2)
• COBISS.SI-ID: 126953219
• Publication date in RUL: 22.09.2022

Secondary language

• Language: English
• Title: Analysis of the difference between sale prices and general market values in the municipality of Pomurska statistical region : graduation thesis

Abstract

The Real Property Mass Valuation Act of 2017 determines the criterion for calibrating valuation models in favour of the method of market comparisons. This criterion represents the mean value of ratios between the general market value, which is determined by valuation models, and the value of market prices, which are appropriately time-adjusted. Within the individual value zones this should be between 0.8 and 1.2. The purpose of this thesis is to analyse these ratios in the Pomurje statistical region, taking into account the general market value (according to the Real Property Mass Valuation Act of 2006) instead of the determined general value. The subject of consideration are sold apartments and residential buildings in the period 31.03.2017 - 31.03.2020. The first part of the thesis presents the results of the analysis of the residential real estate market in the considered area, as per the annual and half-yearly reports of the state Geodetic Administration of the Republic of Slovenia. These results were used to execute the time adjustment of the contract prices on sold residential properties, obtained from the Cenilec application. In the second part of the thesis, an analysis of the ratios between the general market value and the time-adjusted contract price of residential real estate is made. The results are given separately by value zones and separately for apartments and residential buildings. Results show that general market valuation models better estimate the value of an individual apartment than of a residential building. A relatively large share of inadequately valued individual residential real estates, especially in cases where the general market value is valued higher than the time-adjusted contract price, show that the residential real estate valuation models in these cases are not adequate and do not take into account the fundamental tax principle of fairness. The criterion for calibrating models according to the Real Property Valuation Act of 2017, which refers to the value zone and does not take into account the individual taxpayer, is inadequate and should be changed.

• Keywords: Real estate market, mass valuation of real estate, generalized market value, indexation of generalized market value, models of mass valuation of real estate, real estate in Pomurska statistical region