Abstract
<jats:p>The article considers the key role of appraisal zoning in the system of state cadastral valuation and taxation of real estate. The methodology of forming homogeneous appraisal zones as a basis for mass cadastral valuation of real estate is consistently disclosed. The rationale is that appraisal zoning is a methodologically significant tool for increasing the accuracy, objectivity and economic confirmation of cadastral value calculations. The main principles of zoning are set out, and the algorithm for forming zones is described. The functioning of the Russian appraisal system is considered, a comparative analysis of zoning practices in leading foreign countries is given: the USA, Germany and Canada. The article shows that, despite the differences, all approaches use GIS and statistical methods to ensure a fair tax base, and reveals the pros and cons of each system, suggesting possible areas for improving domestic practice in the light of international experience.</jats:p>