Аутори:
1. Dragoslav Valan, Архитектонско-грађевинско-геодетски факултет Бања Лука, Republic of Srpska, Bosnia and Herzegovina

Апстракт:
Massive assessment is a systemic assessment of a group of real estates considering the date, using the standardized procedures and statistical researches. Massive assessment has become a significant tool in real estate assessment in the world, in countries with developed market. A good system of massive assessment creates rightful values for many real estates at lower costs and less time spent for assessment. The goal of this paper is to test the correctness and to integrate the general model for massive assessment of real estates defined on the basis of previous market analysis and elementary factors of value of housing units for ‘Borik’ settlement, with the option of expanding it to other settlements in the city of Banja Luka. The data were collected based on the three widespread theories of value: the expense method, method of comparison and method of capitalization of income. Based on the data acquired by these methods, a general assessment model is formed. With specification and calibration it gives relevant data on the market value of real estates. Specification model encompasses the selection of variables in supply and demand, which will be researched and defined with their values and inter relations. The model of calibration is a process of solving the unknown factors within the model, harmonization of amounts for comparison and income capitalization methods. Using the data that comprise the basic factors at assessment of values of flats, we made an example of a massive assessment of value of flats in ‘Borik’, a settlement in the city of Banja Luka. We considered the following characteristics: surface in m2, construction year, number of rooms, floor, heating system, price. In this way the taxing policy moves towards the line of taxing based on the market value of real estates, where time periods of evaluation are as short as possible, since it is the best way to establish relevant values of tax on real estates.

Кључне речи:
real estate appraisal, mass appraisal, the general model,real estate appraisal, mass appraisal, the general model

Тематска област:
Инжењерство и технологија

Датум пријаве сажетка:
14.10.2014.

Конференцијa:
7. Studenti u susret nauci sa međunarodnim učešćem, StES2014