Abstract
This paper concerns changes of the cadastral value of real estate connected with changes in the land use determinations of the local spatial development plan in a given area over the analyzed period of time.
The research has revealed a variable course of the determinations of adopted local plans over the years, which would indicate the need to re-appraise the cadastral value of real estates, as well as recharge the tax ad valorem. To demonstrate the effects of the identified changes in spatial development plans in accordance with the assumptions of mass appraisal, the cadastral value of sample real estates located in the area of research was determined. The real estates were covered by a change of intended use resulting from adopting the Local Spatial Development Plan for the City of Krakow. The conducted research confirmed a significant change in the cadastral value of real estates subjected to evaluation.
In addition, the characteristics of the knowledge base on real estates on the local market of the City of Krakow have been researched, and the valid legal acts regarding the connection of information contained in the local spatial development plan with the method of determining the cadastral value of a real estate have been analyzed.