Studia Iuridica

Definicja prawna wartości rynkowej w teorii i praktyce wyceny nieruchomości w polsce

2022, 91, No. 1

Sabina Źróbek

0000-0001-9481-7262

University of Warmia and Mazury in Olsztyn, Department of Spatial Analysis and Real Estate Market

Małgorzata Renigier-Biłozor

0000-0002-4630-7564

University of Warmia and Mazury in Olsztyn, Institute of Spatial Management and Geography, Department of Geoengineering

Marek Walacik

0000-0003-1904-476X

Uniwersytet Warmińsko-Mazurski w Olsztynie

DOI

10.31338/2544-3135.si.2022-91.23

Publication date

12.11.2022

Publishing model

open access

License type

CC BY 4.0 Int.

Field

Social sciences

Discipline

law

Language of publication

Polish

Downloads

PDF 407 KB

Article

Number of views:321

Number of downloads:141

Crossref citations:0

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Abstract

The authors of this paper emphasize the need for an in-depth analysis of the definition of property market value. In Polish law methods of property valuation is regulated predominantly by the Act on real estate management, the Regulation of the Council of Ministers on real estate valuation and preparation of a valuation report, and by two acts on taxation – on civil law transactions and on tax on personal income. It has been shown that the terms used in these regulations, such as “market value”, “price”, “comparable property”, cause interpretational problems. This is evidenced in court ruling, in the literature of the subject, and in the interpretations published by the organizations of professional property valuers. Based on the research results, as well as on the real estate valuation theory and practice, the authors offer recommendations for changes in the legal regulations, restoration of the original rank of professional real estate valuation standards, and the establishment of a new type of value. The rationale behind these proposals is care for quality of valuation and elimination of at least a limited number of appeals against the estimated market value of the properties.

Keywords:

real estate,valuation methods,market value,legal acts,property valuer,valuation standards

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