The article identifies, based on the analysis of Reports on the results of the state cadastral assessment (GKO) of land plots compiled in 2022 and the main methodological document on GKO, the problems of establishing the cadastral value of agricultural land occupied by perennial plantations. In order to analyze the current practice of cadastral valuation of such lands, 1-3 subjects of the Russian Federation were selected from each federal district of Russia. Thus, the information base of the article consisted of 15 Reports on the results of the GKO of land plots located in the territories of selected regions of Russia. The results of the generalization of this practice are presented for each of the tasks set in the framework of the study, structured in the form of tables, which reflect, in the context of the subjects of the Russian Federation: 1) approaches and methods used to calculate the cadastral value of land plots; 2) features of the implementation of such stages of the GKO process of land plots as: determination of the breed and variety composition of perennial plantations, determination of yields of fruit and berry crops, costs, calculation of land rent, cash flow; 3) values and methods for determining discount rates and capitalization. In general, the scientific novelty of the work consists in a detailed study of the current practice of determining the cadastral value of agricultural land occupied by perennial plantations by specialists of budgetary institutions in the regions of Russia, as well as in developing recommendations for solving the problems found.