Land value, determined by economical appraisal is the basis for land-tax rate calculation. In science research terms “land appraisal” and “soil appraisal” are frequently used as synonyms, although they are not. In traditional comprehension we must determine land (territory, lot) value, not soil (natural biological object (bio-geo-system) value. And land evaluation is especially economical procedure. But as soil is an indispensable part of the earth surface, having its' specific properties, irreplaceable for ecosystems' balance, it seems to us necessary to account these properties in the framework of land appraisal.

In most countries, including Russia economical profit rather than soil properties (morphology, chemical, etc.) is most important for determining the value of agricultural and other categories of land (urban, industrial, forest…). In many subjects of Russian Federation the cost of lot is often fixed by regional administration decisions, not grounded on soil researches results. Besides, that ecological situation (e.g. the pollution level of environmental components) is approaching catastrophical level in these regions, that is also not taken into account.

In the ideal case, land appreciation must represent the integral evaluation of both economical, soil-agrochemical and sol degradation components.

Besides the fact, that soil fertility of arable land to great extent defines the cost diapason of a lot, the specific procedure of applying such soil-agricultural indices (soil-pH, organic matter content, plant available nutrients) for defining the land cost is not developed neither in scientific publications nor in the state documents and methodic.

Many researchers recognize the necessity of taken into account the influence of man-caused factors on the lot cost. But the procedure of such accounting is not developed in land-appraisal practice. Therefore, an existing dependence between the lot cost and it's remoteness from nuclear reactors, arterial roads, industrial enterprises, etc. is proved only by current situation on the land market; this dependence is only economical.

The aim of this research is to determine directions of land appraisal work, based on soil-environmental investigations in the Russian Federation.

In Russia there are many normative-methodical documents, regulating principles, methods and indexes of 3 types of economical evaluation of land – market, cadastral and use value.

Economists consider, that value of land can be calculated as a sum, which, being invested in a bank, will bringing a customer income equal to a rent rate:

Land value = -------------------------- x 100%.

Land value is divided into two parts: one of them is absolutely independent of soil properties, and another - determined by them to a great extent.

Category of land (and therefore functional burden of territory) primarily determines the necessity of taking into account soil indices while lot appraising. So, in agricultural lots value soil component can constitute a significant part, and for the territory sealed by asphalt - strives to zero.

Taking this fact into account, we suggest to use actually soil cost characteristics only for arable lands. Scientists from Dokuchaev Soil Institute tried to introduce the “soil value” term. The value of soil is determined as a product of soil-ecological index (SEI) and tariff category. SEI is like a yield ball, which depends on soil fertility level taking into account specific climatic conditions, relief, soil erosion factor, stoniness, consolidation, etc. Tariff category is determined by soil-geographical zoning of an appreciated lot. The product of soil value and technological coefficient (which characterizes specific ecological features of a territory, inflation, demand and supply index) gives the value of a lot.

In Russia among different methods, accounting influence of human-induced processes on economical value of land, the most commonly used are:

• land value correction, using ecological coefficient;
• ecological tax rate appraisal in case of degradation, pollution and trashing of a lot;
• insurance of antropogenic land pollution risk, etc.