Abstract: The subject of the research is a new scheme for calculating property tax to be applied as a result of Part 32 of the Tax Code of the Russian Federation entering into force. According to the authors, taking into account the fact that the law does not offer a classifier to differentiate residential properties a new tax collection scheme will have the greatest effect on taxation of old fund buildings as well as buildings located in prestigious areas. The latter is due to assessing officers using a comparative approach and a 'typical object' method that do not usually take into account consumer parameters of residency quality, i.e. comfort of a residential property. In this regard, the authors pay special attention to developing a method of referring a residential property to a particular class considering various price factors constituting its cadastral value. The object of the research is the methods and models of defining the cadastral value of residential properties. The methodology of the research involves principles of the systems approach to economic realities, qualimetry methods, methods of evaluating the quality of an urban residential environment and method of forming the integral rating of the major cities of Russia. The main conclusion of the research is that a new property tax must take into account the social component. In the future consumers will be more pragmatic about choosing a residential property and try to keep a relevant tax burden in mind. The scientific novelty of the research is that the authors develop a method for differentiation of residential properties depending in their comfort level whicdh allows to determine the amount of property tax differentiating tax rates according to the consumer quality of an object. 

Abstract: The subject of the article is to examine the categories "housing need", "comfortable housing" and "comfort level." The object of research is a residential real estate market. The authors examine in detail the characteristics of the consumer residential real estate, analyze legal regulations and existing approaches to classification of objects, from the point of view of comfort, its criteria and parameters. Particular attention is paid to the target consumers of different classes of property, the comparative characteristic of Krasnoyarsk developers and their investment and construction projects to comfortable level. When conducting research and analytical factorial method, general scientific research methods were used (comparison, analysis and synthesis, induction and deduction, analogy). The main conclusions of the study is the fact that today in Russia there is no approved methodology, which allows to classify the residential real estate on the comfort level. The novelty of the research is to develop methods of classification of the main provisions of residential properties on the level of comfort that allows to differentiate objects based on their consumer qualities.