This is stipulated by the order of the Director of the Agency of Geodesy, Cartography and Cadastre, published on June 5, 2025. It applies to all plots included in gardening and horticultural societies (SOT) located in all localities of Moldova.
For the application of the model, accompanying materials have been developed, such as a map of value zones and their description, coefficients of value factors applied in the valuation model for taxation.
The boundaries of the value zones established for garden plots are schematic and indicative. In case of discrepancies resulting from updating or clarifying the boundaries of administrative-territorial unit or SOTs, the graphical part of the valuation model will be updated.
Among the valuation characteristics of a dacha house, its total area, age, degree of readiness, presence of an attic, material of walls, roofing, etc. are taken into account. In addition, an allowance is made for factors such as the presence of an access road, gas supply, water supply, etc.
This model is applied to the valuation of real estate objects for which the area of a garden plot registered in the Real Estate Register is from 0.01 to 2.86 hectares.
