The state cadastral valuation of lands is carried out to determine the cadastral value of land plots of various categories of land in order to introduce economic management methods. The results of the state cadastral valuation of lands in the form of the cadastral value of a land plot in accordance with the norms of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) are the tax base. The article presents the results of the analysis of the cadastral valuation of land plots in the Nazarovsky district of the Krasnoyarsk Territory. A comparative analysis of the cadastral value based on the results of three rounds was carried out. The methodology for determining the cadastral valuation is presented. It has been established that the use of different methods for determining the cadastral valuation of land plots leads to different costs and the tax base changes accordingly.