1. The value composition of real estate mortgage is different from other situations.

Real estate mortgage is a form of creditor's rights guarantee, and the mortgage value of real estate should fully guarantee the mortgagor's ability to pay off debts. The mortgage value of real estate should be the part that can actually be used to repay debts when disposing of collateral. Because the leasing of land use rights and taxes will take precedence over the state in the proceeds from the disposal of mortgaged real estate, the rest can take precedence over creditors. Therefore, when the cost method is used to evaluate the mortgage value of real estate, the land use right transfer fee and tax payable to the state should not be included, while when the market comparison method and income method are used to evaluate the mortgage value of real estate, the land use right transfer fee and tax should also be deducted from the comparative value and discounted income value.

2. Forecast and analysis during the evaluation period

Assets in general real estate transactions and other types of value assessment, such as transfer and lease, are all assessments of the current real value of real estate. Real estate mortgage evaluation is to guarantee creditor's rights and value evaluation is to evaluate the future debt settlement value, so the real estate mortgage evaluation should fully consider the changes in the real estate market during the future mortgage period.

3. The status of mortgaged real estate land use right and the delivery of land use right transfer fee.

Land value will account for 20 ~ 40% of the total price of general commercial housing, so land price is an important part of real estate mortgage value. The transfer fee of state-owned land use right included in the land price cannot be mortgaged. The nature of land ownership and land use right obtained by real estate mortgagor can be state-owned or collective; The way to obtain the land use right can be paid or unpaid, and the paid land use right transfer fee or transfer fee can be all or part. All these will affect the appraisal value of real estate mortgage. Therefore, before the evaluation, we must understand these situations in order to accurately evaluate the value. For example, the transfer of collectively owned land use rights needs to go through the state expropriation procedures, so when determining the mortgage value of houses on collective land, not only the transfer fee of land use rights should be deducted, but also the relevant land acquisition costs should be deducted; For the state-owned land use right allocated free of charge, the land compensation fee must be deducted when evaluating its mortgage value; For the paid transfer of land use rights, when evaluating the mortgage value, we must know the delivery of the transfer fee and so on. Local governments have different requirements for the payment of the transfer fee or transfer fee for the right to use state-owned land. Some require one-time payment, some require several payments, and some require how much transfer fee to pay, and the corresponding sales area of the property is approved. Therefore, appraisers must pay attention to distinguish the above situations, and don't make false valuations because the land price is unclear.

4. Real estate remortgage

According to the provisions of the Real Estate Law and the Guarantee Law, more than two mortgages can be set for the same real estate, that is, after the real estate is mortgaged, the part with mortgage value greater than the secured creditor's rights can be mortgaged again, but the amount of re-mortgage shall not exceed the balance of the mortgage value of the real estate. Therefore, when evaluating the mortgage value of the re-mortgaged real estate, the appraisers should clearly state in the report whether the amount of creditor's rights previously guaranteed has been deducted, so as to avoid misleading.

5. The particularity of individual housing secured loans

Personal housing guarantee loan is a mortgage loan signed by the purchaser with the bank as collateral after paying the down payment. The bank will lend the balance to the purchaser in one lump sum, and the purchaser will repay it in installments within a certain period of time. Its mortgage characteristics are as follows: ① the mortgage discount rate is generally low, generally 50 ~ 70%; ② The mortgage period is long, up to 30 years; (3) The repayment form is monthly or quarterly. Therefore, when evaluating the mortgage value of individual housing, the benchmark time should generally choose the housing delivery date. Only in this way can the mortgage value of the house meet the national conditions of the buying and selling price of the house.