This paper presents the effects of the International Monetary Fund's audit report, which triggered changes in the mass valuation system and the creation of a uniform property tax. A comparison of the content of the mass valuation laws from 2006 and the update from 2018 is made. Presented are also three databases: the established real estate market register (ETN), the register of evaluation models (EMV), which replaces the existing property valuation database (ZVN), and a completely new evaluation register (EV). The key changes brought by ZMVN-1 (2017) are the introduction of the concept of a valuation unit, the possibility for owners to influence generalized real estate market value, greater transparency, new models with new value calculation formulas, and a new valuation register. The article presents the essential innovations of the new law and new models of evaluation.
Key words: real estates, mass valuation, valuation units, special circumstances, valuation models, impact on value, ZMVN-1