Appraisal within the Context of Tax and Construction Zoning Law

We are the most correct address for the “value-focused zoning application” with our know how, experience and the staff from all branches, shareholders of the company who are the topographical engineers that conducted applications and controls for hectares of terrain and the founding shareholder, Prof. Dr. Ahmet Açlar’s fund of knowledge.
Within the context of the Construction Zoning Law, adjustments implemented ex officio and in exchange of the value increase due these adjustments development readjustment share is cut for general service areas such as roads, squares, parks, green areas, car parks, mosques, police stations etc. This cut is taken from each lot equally and ex officio, in exchange of the value increase as result of these adjustments. Readjustment shares are implements proportionally with the area of the lot.       
On the other hand, it is a fact that the readjustment cut implemented equally from the related lots does not cause value increase equally. In this method, since both the cadaster and construction zoning lots are not appraised during this readjustment, the increase obtained by the readjustment remains unknown and there is no opportunity to calculate the value increase that will return to public. In this content, value focused application principle depend on the fact that the value of the lots before the readjustment should be equal to that of the zoning lot area allocated after the readjustment.
There are ongoing studies for legal regulation by Ministry Of Environment And Urban Planning to prevent objections to construction zoning applications implemented ex officio within the content of Council of State Decisions; and pilot scheme applications are carried out.


Real estate appraisal is to determine the value of a property; rights, responsibilities and restrictions related to a property or real estate project on the day of the appraisal depending on independent, impartial, objective scales. The value convicted is the monetary equivalent given by the appraiser as a result of valuation principles and methods and it is a numerical conclusion of constitutional inquiry. If the property is field or land, the methods used to determine the value are sales comparison, income capitalization if the property is income generating, and the method of scoring. (Value maps) If there is construction on the field, the determination of value is made by cost approach or income capitalization method. Sales comparison method is to determine the value of the property by comparing with the properties of the same characteristics in the same area.
Method of scoring is to specify the proper factors for the characteristics of the property, weighting the factors in order to determine the nominal value of the property by using weighting points.
The major factor effecting the value of properties are the use of property, topography, shape of lot, geological structure of the ground, the extend to make use of the infrastructure services, education, health, culture, proximity to trade centers, noise factor and the view. In the rural areas, the main factor is the chemistry of the soil, product variety and income, productivity, proximity to market, the extend to make use of the infrastructure facilities.


1. It remains on the agenda after, the Minister of Finance, Mr. NaciAğbal, has made a statement to the Anatolian News Agency that the current value should be determined by the Appraisal Companies, Appraisers, the Turkish Appraisers Association in all the transactions made in within the body of General Directorate Of Land Registry And Cadaster and an considerable decrease be made on the tax ratios.

2. Studies with the related agencies and institutions about the regulations to determine the current value and to keep all the appraisal reports prepared by the Turkish Appraisers Association in an archive are ongoing.
3. It is a very contributing issue for the justice of taxation in all areas in our country in the medium-term programme that the valuation of a property and the rights and liabilities on a property should be made in a transparent and real manner.
4. It becomes at the top of the agenda during the renewal times that it is unfair and harming the sense of justice of the community to determine the current value of the Real Estate Tax system using the street basis, especially partitions in administratively intense areas and even within the same lots.
5. Disagreements for the valuation of a property and the rights and liabilities on a property will disappear when the subject of many cases in the judicial system, disagreements for the valuation of a property and the rights and liabilities on a property, which especially undermines the process of expropriation in the infrastructure applications.
6. Our company has an academic and experienced team to determine the current value of the real estate tax, the betterment, and to form a value map.
7. The revaluation of the properties that are in the net assets of the companies may be fulfilled according to the Turkish Commercial Code in the content of UFRS, however amendments on the records cannot be made.
It is considered that necessary amendments be made in the income tax law no. 193, tax procedure law no 213, Real Estate Tax Law no.1319, Value of Added Tax Law no. 3065, corporate tax law no.5520, income tax law general communique no 287, act of fees general communique no 73, income tax circular note no 76 and other related laws.