Avaliação imobiliária para fins tributários: um estudo do método evolutivo aplicado no cálculo do IPTU de Fortaleza-CE

Abstract

The Urban Property and Territorial Property Tax (IPTU) is a tax with enormous potential to adjust the balance of municipal finances. For this, it is essential to correctly measure its basis of calculation (venal value), since it provides subsidies for the development of tax policies. However, Fortaleza uses the evolutionary method of evaluating properties with a high content of subjectivity, applying a calculation system that follows patterns and factors associated with an old market reality, diverging, many times, from the Brazilian technical standards of valuations, negatively impacting tax collection and tax justice. Therefore, it is necessary to carry out a study on the methodology of mass appraisal for the purposes of real estate taxation in the capital of Ceará, with the objective of highlighting the main existing irregularities, as well as presenting a new calculation system suitable to the standards of the Brazilian Association of Standards Techniques (ABNT). To correctly execute the evolutionary method, following the precepts of the Brazilian standard NBR 14.653, we used the theoretical basis of hedonic price modeling, associated with the econometric estimation technique by means of linear regression, to estimate the unit value of the land of the year 2020. The same methodology was also used to measure the unit construction cost for that year. Among the 13 types of properties used in the current mass appraisal process, the study was restricted to the type of house, since it represents about 50% of the units registered with the City Hall. In the analysis of the results, the new method proved to be efficient in relation to the real estate market, being able to perceive a significant discrepancy between the current assessment and the values calculated by the new methodology. Indeed, the need to revise the current form of mass assessment is evident, qualifying the IPTU value base for a fairer, more relevant taxation, capable of improving the strengthening of municipal autonomy and the financing of the public services demanded.