Prenova sistema množičnega vrednotenja nepremičnin v Sloveniji ( = Renovation of the real property mass valuation system in Slovenia)

Abstract

This paper presents the effects of the International Monetary Fund's audit report, which triggered changes in the mass valuation system and the creation of a uniform property tax. A comparison of the content of the mass valuation laws from 2006 and the update from 2018 is made. Presented are also three databases: the established real estate market register (ETN), the register of evaluation models (EMV), which replaces the existing property valuation database (ZVN), and a completely new evaluation register (EV). The key changes brought by ZMVN-1 (2017) are the introduction of the concept of a valuation unit, the possibility for owners to influence generalized real estate market value, greater transparency, new models with new value calculation formulas, and a new valuation register. The article presents the essential innovations of the new law and new models of evaluation.

Keywords

• real estates
• mass valuation
• valuation units
• special circumstances
• valuation models
• impact on value
• ZMVN-1