I Sverige taxeras alla fastigheter vart tredje år (förutom industri och elproduktion som görs vart sjätte år) med antingen en allmän eller förenklad fastighetstaxering. En arbetsgrupp bestående av personer från Skatteverket, Lantmäteriet och ett värderingsföretag arbetar tillsammans med förberedelsearbetet inför en taxering. Där massvärderas alla fastigheter och olika tabeller, riktvärden och värdefaktorer upprättas. Det framkom i en jämförelse av taxeringsvärden för lantbruk 2017 och småhus 2018 att det fanns värdeskillnader i riktvärdet på tomtmark för lantbruk jämfört med tomtmark för småhus på landsbygd. Riktvärdet för lantbruken var högre inom många värdeområden i Sverige, vilket det ibland ska vara på grund av olika bakomliggande orsaker. När sådana orsaker saknas vill Lantmäteriet ha en förklaring till varför dessa skillnader i riktvärdet uppstått. Syftet är att undersöka bakomliggande orsaker till, att riktvärdena på tomtmark kan skiljas åt så mycket som de gör på många platser i Sverige. Målet är att klargöra om det geografiska läget på värdeområdena har någon påverkan. Vidare är en förhoppning att resultatet ska kunna bidra till en mer likvärdig värdering i framtiden, och därmed minska de geografiska skillnaderna. Studien har avgränsats till att jämföra länen som hade flest värdeområden med värdeskillnader. Det var Västra Götalands-, Stockholms- och Skånes län. Ytterligare avgränsning har gjorts genom att bara ta med värdeområden som har en skillnad på minst 20%. Metoderna som använts är en kombination av arkivstudie, intervjuer och kartläggning. Många möjliga orsaker till skillnader i riktvärdet grundar sig på, hur taxeringssystemet är uppbyggt, hur värderingen genomförs av de olika fastighetstyperna samt hur det geografiska läget påverkar värdeskillnaderna. Det är orsaker såsom hur så kallade “hästgårdar” taxeras, litet ortsprismaterial för lantbruken, tillförlitligheten på taxeringsuppgifterna, brist på lokalkännedom, de olika metoderna som används, hjälptabellernas inverkan och värderingsteknikernas olika utbildning och specialisering. Även läget i Sverige, nära tätort eller strandnära lägen samt lantbrukens ofta högt belägna lägen, spelar roll i värderingarna,och kan vara en orsak till värdeskillnader för riktvärdet på tomtmarken. / In Sweden, all properties are assessed every three years (except industrial and electricity production properties that has every six years) with either a general or simplified property assessment. A team consisting of persons from Skatteverket, Lantmäteriet and a valuation company works together with the preparation work for a tax assessment where all properties are mass valued and different tables, benchmarks and value factors are established. A comparison of farm rateable values in 2017 and single-family houses in 2018 showed that there were differences in the benchmark of plots of land of farms compared to land for detached houses in rural areas. The benchmark for farms was higher in many value areas in Sweden, which they should sometimes be due to different underlying reasons, but when such reasons are missing, Lantmäteriet wants an explanation for why these differences in the benchmark have arisen. The aim is to investigate the underlying reasons why the guide values on plots of land can separated as much as they do in many places in Sweden. The aim is to clarify whether the geographical location of the value areas has any impact and connection with each other. Furthermore, it is hoped that the result will contribute to a more equal valuation in the future and reduce geographical differences. The study has been limited to comparing the counties with the most value areas with value differences, which was the counties of Västra Götaland, Stockholm and Skåne. Further delimitation has been made by only include value ranges that have a difference of 20% or more. The methods used are a combination of archival study, interviews and mapping. Many possible reasons for differences in the benchmark are based on how the assessment system is structured, how the valuation is carried out by the different property types and how the geographical situation affects the differences in value. These are reasons such as the assessment of so-called 'horse farms', the small local price material for farms, the reliability of the assessment data, a lack of local knowledge, the different methods used, the impact of aid tables and the different training and specialisation of valuation techniques. The location in Sweden, close to urban- or beachfront locations and the often high locations of farms also play a role in the valuations and can be a cause of differences in the value of the benchmark on the plot of land.

The subject of the dissertation is the analysis of conditions for the work of real estate appraisers in the Federal Republic of Germany in comparison with the conditions in the Czech Republic with the aim of finding suitable practices that could be used for the work of experts in the Czech Republic. The thesis also includes proposals for suitable measures that can contribute to the development of expert activities in the Czech Republic, focusing on solving problems related to the determination of the exchange value of immovable property. This analysis includes the analysis of real estate types that are subject to assessment in the given area, approaches to solving valuation problems, methods that are used in valuing immovable assets, entities that are authorized to submit expert opinions, as well as content requirements of expert opinions.

The work deals with the determination of the sum insured in the insurance of houses. For this purpose are used three methods of real estate valuation. These procedures are compared with the methods of insurers. The methods are applied in the practical part of the concrete houses and results of the methods are compared.

This Master´s thesis is engaged in the property valuation in Italy. In particular, summarizes the most common method of market valuation property type apartment. There are explained basic valuation methods and thein use in actual practice. The Master´s thesis also described the current situation of the Italian property market. This Master´s thesis also offers the possibility of using some of the knowledges of the property valuation in Italy for the property valuation in the Czech Republic. The main target of the Master´s thesis is the description of methods and procedures for property valuation used in Italy. Mentioned knowledges are applied on the current apartment valuation at the end of this Master´s thesis.

The aim of the Thesis is to establish the height of the insurance claim for the damage caused by the fire of the family house in Ivančice. The Thesis is divided into two separate sections, the theoretical one and the practical one. The theoretical part deals with the Czech insurance market issues such as property evaluation and evaluation of construction works. In the practical part there are established two different insurance value of the property. First one relates to the condition of the property shortly after completion and the second one should reflect the state of the property shortly before the damage caused by the fire. This part of the Thesis is followed by the description of the insurance claim with the list of damage caused by the fire supplemented with calculation of cost of the adequate reconstruction. The final part of the document contains comparation of the insurance value established shortly before the damage and the insurance value of the property evaluatated after the reconstruction.

The dissertation focuses on the problem of determining the timeliness of the normal market rent an apartment at the market price of the apartment. The basic premise is obtain a database of prices of flats and apartments to compare these parameters the most accurate way. This area has been addressed several times, but only in some cities and not fully explored. The conclusions of the dissertation indicate what the relationship is normal and usual rental price of the apartment, then further comparison of the development of this relationship before the economic crisis, ie the price levels of 2008 and the present. Based on these data, it is also possible to determine the level of capitalization in each regional cities with regard to the average wage in each regional cities.

The subject of this master thesis is detection how the redevelopment and refurbishment affect regular price of family house. For valuation I chose the building in which I grew up so I know it very good. The family house is located in small south-moravian town Kyjov, in district Nětčice. The family house has a basement and two upper floors. Constructions were completed in 1962. Since 1976 many quite expensive redevelopment and refurbishment have been done. For property valuation is used method of direct comparison with the use of database of similar family houses in Kyjov and also cost method according to law number 441/2013 Sb. Valuation is done in two versions – for building in original condition (in 1985) and in current condition. All at once a couple of variants of redevelopment, which are common nowadays, and for one variant is made the itemized budget. Result of this master thesis should be detection if it is better to buy house after redevelopment and refurbishment or house in original condition and make these structural modifications until then.

The motivation to this master`s thesis is an increasing demand on evaluation of expertise report in conformity with requirements of internationally accepted standards as well as with national legal regulations. This master`s thesis is focused on defining of requirements of International Valuation Standards – IVS. The objective of the introductory study of this thesis is an effort to provide overview of the structure, the history and development of International Valuation Standards – IVS. The introductory study points out that the IVS standard is not stationary one, but shows the importance to keep the continuous track and analyze other possible information sources in connection to it. The main objective is to analyze the principal requirements of International Valuation Standards for expert as a person, expertise activity and required features of expertise report. The gained information is processed on the base of an expertise system approach, where the expertise is interpreted as a structured object with principal features: expertise object, expertise problem, expertise activity, expertise report and expert. Established findings are then analyzed regarding to such interpreted system approach of expertise and applied in the determination of type of approach which an expert should follow in the procedure of making out an expertise report of property valuation. Finally, an example expertise report for valuation of real estate is compiled. Such expertise report could be considered in conformity with national legal regulation as well as with requirements of International Valuation Standards – IVS. The expertise report is a practical example of findings of this master`s thesis.

The thesis focus on the reconversion church building in the selected location. At the beginning of the work described church buildings and their influence on the surrounding, the structure of the Roman Catholic Church and the development of church property during the history. This is complemented by theoretical terms and possible methods of valuing cultural monument. The practical part deals with the reconversion church building, specifically the Dominican monastery in Znojmo. Based on an analysis of Znojmo and monastery was suggesting possible use of the monastery. Of these, two variants were selected and were compared. Of these two options, one was chosen as the most suitable option for future use.

The primary objective of the thesis is to investigate whether there exists a price premium for LEED-certified buildings in Sweden's commercial property market. Furthermore, the thesis investigates the inflation-hedging potential of commercial real estate in Sweden, aiming to determine if LEED-certified buildings are a more effective hedge against inflation. The thesis aims to contribute to the existing body of knowledge on ESG and sustainability practices, offering valuable insights to investors, occupiers, and other stakeholders to make more informed decisions. To determine these relationships, the thesis employed a quantitative approach and constructed four hedonic regression models in R-Studio. One model examines the price premiums of LEED-certified buildings, while the other model focuses on the price growth of these buildings in relation to inflation. Transactional data was obtained from Cushman & Wakefield Sweden, consisting of 412 observations ranging from the second quarter of 2013 to the first quarter of 2024. Data has been collected from various sources, including MSCI Property Intel, the U.S. Green Building Council, and the SCB Statistical Database. According to the results, there is a significant price premium of 40.1% for LEED-certified buildings in Sweden's commercial property market. In addition, buildings with a Platinum-level command a price premium of 103%, while those with a Silver-level carry a price premium of 80%. Buildings with a Gold-level did not demonstrate any statistical significance. Additionally, the findings indicate that LEED-certified buildings outperform non-certified ones in terms of price growth during inflationary periods, at 5.8% per 1% increase in CPIF. The latter is more in line with the CPIF, indicating that LEED-certified buildings may serve as a more efficient inflation hedge in Sweden's commercial property market. The results suggest that the null hypothesis for both models can be rejected and the alternative hypothesis can be accepted. / Det primära syftet med avhandlingen är att undersöka om det finns en prispremie för LEED-certifierade byggnader på den svenska kommersiella fastighetsmarknaden. Dessutom undersöker avhandlingen inflationssäkringspotentialen hos kommersiella fastigheter i Sverige, med målet att avgöra om LEED-certifierade byggnader är ett effektivare skydd mot inflation. Avhandlingen syftar till att bidra till den befintliga kunskapen om ESG och hållbarhet praxis, vilket ger värdefulla insikter till investerare, ockupanter och andra intressenter för att fatta mer informerade beslut. För att fastställa dessa relationer använde avhandlingen ett kvantitativt tillvägagångssätt och konstruerade fyra hedoniska regressionsmodeller i R-Studio. En modell undersöker prispremier för LEED-certifierade byggnader, medan den andra modellen fokuserar på prisökningen av dessa byggnader i förhållande till inflationen. Transaktionsdata erhölls från Cushman & Wakefield Sverige, bestående av 412 observationer som sträckte sig från det andra kvartalet 2013 till det första kvartalet 2024. Data har samlats från olika källor, bland annat MSCI Property Intel, U.S. Green Building Council och SCB statistikdatabas. Enligt resultaten finns det en signifikant pris premie på 40,1% för LEED-certifierade byggnader på den svenska kommersiella fastighetsmarknaden. Vidare erhåller byggnader med en Platinum-nivå en prispremie på 103%, medan de med en Silver-nivå erhåller en prispremie på 80%. Byggnader med Guld-nivå visade ingen statistisk betydelse. Dessutom visar resultaten att LEED-certifierade byggnader överträffar konventionella byggnader avseende prisökning under inflation, med 5,8% per 1% ökning i KPIF. Det senare är mer i linje med KPIF, vilket tyder på att LEED-certifierade byggnader kan fungera som en effektivare inflationssäkring på den svenska kommersiella fastighetsmarknaden. Resultaten tyder på att nollhypotesen för båda modellerna kan förkastas och den alternativa hypotesen kan accepteras.