Casas velhas que, entretanto, é bem teu. O tributo, o imobiliário e o patrimônio urbano: estudo sobre o caso de Mariana (Minas Gerais)

Abstract

In this sense, the municipality of Mariana, located in Minas Gerais, is a relevant case for discussing aspects inherent to both real estate taxes and listed urban centers. Among the specificities it presents, first, the fact that it is one of the cities that have been listed as heritage sites in Minas Gerais, with a federal heritage site since 1945, which has distinct urban characteristics and its properties constitute a real estate stock in use. However, it is possible to question the management of this heritage. Given this fact, it is possible to ask: how to articulate the application of urban real estate taxes in Mariana with a perspective for urban planning, with a view to better managing its protected urban heritage? Reflecting on the relationship between real estate taxes and policies for the management of the listed urban complex of Mariana, this research aims to understand real estate taxation for the management of the listed urban heritage of Mariana, aiming to identify how the tax and its extra-fiscal aspects lead to the search for a more equitable area. This research takes as reference the conceptual framework on taxation and the real estate market in protected urban centers by authors who consider the insertion of urban heritage in the economic field, discuss tax processes, the effectiveness of their application and the lack of understanding of these mechanisms, given the complexity involved. Qualitative and quantitative approaches to data collection and analysis are prioritized, delimiting the district headquarters of the aforementioned location for the case study and its protected urban complex as a territorial cutout. The main results obtained were that the maintenance of the centrality of the protected area is due to the rental activity, that there is a relationship between taxes and the prices of properties available on the purchase and sale market and that the highest average prices of properties and IPTU charged are found in the area immediately adjacent to it. Finally, greater attention should be paid to the ITBI, since little information was made available about it and its rates varied from 0 to 8%, contrary to municipal law.