The article considers the basic principles of agricultural land valuation necessary for the emerging farms and peasant farms, as well as in the allocation of land for private use. The purpose of the study was to analyze the systems of land valuation of agricultural land used from the XV century to the present. The objects of the study were the methods of land valuation of agricultural land. The research method chosen was factor analysis, based on the study of relationships between the values of variables. The research was carried out on the basis of literary data published by domestic researchers and normative-legal documents. The scientific novelty of the research consisted in the collection and analysis of systems of agricultural land assessment, which allow to determine the transformation of agricultural land in the evolutionary process, to establish factors and physical and chemical parameters of soil fertility changes under the influence of anthropogenic impact, to calculate the efficiency of reclamation systems and to perform an objective assessment of the efficiency of land resources use. The assessment of agricultural land is carried out on the basis of the current normative legal acts. The history of formation of land valuation systems, starting from the fifteenth century to the present day, is briefly reviewed, highlighting the key moments in the formation of valuation systems. On the basis of the analysis, five appraisal systems were singled out. The first land valuation system was introduced at the end of the fifteenth century, which underwent significant changes in the eighteenth century. The land valuation system of the XIX century introduced the concept of land valuation, which is still used today. The following century land valuation was based on the analysis of agricultural land by the source of income and the subject of the purchase and sale transaction. The modern system of land valuation is based on the state cadastral value of land. Modern principles of the state valuation of agricultural land are presented; the main problems arising in carrying it out are analyzed. Land valuation for agricultural business is an important stage for determining the potential and risk level of investment in agriculture, analyzing profitability and assessing the payback period of investment. Despite the large area of our country, there is not much land suitable for agricultural cultivation, which is due to the limited and non-renewable land resources, so the cost of land will always have the potential to grow. The paper presents an assessment of agricultural land in the Tver region Tver Oblast, based on the data of the State Budgetary Institution "Cadastral Valuation Center". Cadastral land valuation in the Center for Cadastral Valuation is carried out in several stages, consisting of preparatory, listing, grouping, market analysis, evaluation of the object, formation and placement of the project, formation of a GKO report, followed by its review and approval. At the beginning of 2024, the area of agricultural land in the Tver region is 31% of the total land area of the region, which decreased by 0.5% compared to the previous year.
Larin et al. (Sat,) studied this question.