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This article describes the indicators of the base of cadastral value and their main influencing factors. The base of cadastral value for residential building is summarised and analysed in Latvia municipalities and its territorial units in 2015. The analysis results showed areas with the highest and lowest base of cadastral value for residential building in municipalities of Latvia. Also grouping and analysis of municipalities by the maximum and minimum base of cadastral value for residential building land in rural areas were carried out. There is clear polarisation of base value by the distribution between the municipalities. In municipalities around Riga there are areas with the highest base value of residential building land, whereas the base value decreases rapidly in the direction from Riga to the periphery.
