{"id":54996,"date":"2026-02-11T15:31:12","date_gmt":"2026-02-11T18:31:12","guid":{"rendered":"https:\/\/guialimeira.com.br\/cartilha-de-calculo-do-iptu\/"},"modified":"2026-02-11T15:31:12","modified_gmt":"2026-02-11T18:31:12","slug":"cartilha-de-calculo-do-iptu","status":"publish","type":"post","link":"https:\/\/guialimeira.com.br\/news\/cartilha-de-calculo-do-iptu\/","title":{"rendered":"CARTILHA DE C\u00c1LCULO DO IPTU"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div id=\"\">\n<p style=\"text-align: justify;\"><strong>O que \u00e9 o IPTU?<br \/><\/strong><span style=\"font-size: 1em;\">IPTU \u00e9 o Imposto sobre a Propriedade Predial e Territorial Urbana. Trata-se de tributo municipal lan\u00e7ado anualmente ao propriet\u00e1rio, possuidor ou detentor do dom\u00ednio \u00fatil de im\u00f3vel localizado em \u00e1rea urbana.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Qual \u00e9 a base de c\u00e1lculo do IPTU?<br \/><\/strong><span style=\"font-size: 1em;\">A base de c\u00e1lculo \u00e9 o valor venal do im\u00f3vel.<\/span><\/p>\n<p><strong>S\u00e3o vari\u00e1veis para o estabelecimento do valor venal do im\u00f3vel:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Planta Gen\u00e9rica de Valores (PGV)\u00a0<\/strong>\u00e9 o instrumento legal\u00a0utilizado para\u00a0determinar <strong>o valor venal do metro quadrado de terrenos<\/strong>\u00a0em cada regi\u00e3o do munic\u00edpio.<\/li>\n<\/ul>\n<div class=\"mceTmpl\">\n<div data-toggle-container=\"\"><span style=\"font-size: 14px;\"><label class=\"lbl-toggle\" for=\"1770827066156\" data-toggle-label=\"\"><strong>PLANTA GEN\u00c9RICA DE VALORES (PGV) \u2013 ANO 2026<\/strong><\/label><\/span> <input id=\"1770827066156\" type=\"checkbox\" data-toggle=\"\"\/> <label class=\"icon\" for=\"1770827066156\" data-toggle-tip=\"\"\/><\/p>\n<div data-toggle-content=\"fade\">\n<table style=\"width: 395px; margin-left: auto; margin-right: auto;\">\n<thead>\n<tr style=\"border-style: none;\">\n<td style=\"width: 87px; border-style: none; height: 15px;\">\n<p><span style=\"font-size: 12px;\"><strong>C\u00f3digo<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor (R$)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>C\u00f3digo<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; border-style: none; height: 15px;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor (R$)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>1<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.589,54<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 10px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>13<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0137,77<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>2<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.324,58<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 10px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>14<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 10px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0116,57<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>3<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0858,21<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>15<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a095,33<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>4<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0619,87<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>16<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a063,59<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>5<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0476,82<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>17<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a052,99<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>6<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0429,14<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>18<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a047,68<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>7<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0339,15<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>19<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a042,43<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>8<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0296,70<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>20<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a037,19<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>9<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0275,58<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>21<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a031,81<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>10<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0254,28<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>22<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a021,22<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>11<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0233,16<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>23<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a015,84<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>12<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0180,07<\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 15px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 87px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>24<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 150px; height: 15px; border-style: none;\">\n<p><span style=\"font-size: 12px;\">R$\u00a010,58<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\"><strong>Fra\u00e7\u00e3o Ideal\u00a0<\/strong>\u00e9 o percentual de terreno que pertence a cada propriet\u00e1rio de uma unidade aut\u00f4noma\u00a0(apartamentos, casas geminadas, etc.). Essa fra\u00e7\u00e3o \u00e9 denominado &#8220;ideal&#8221; porque n\u00e3o pode ser fisicamente separada no terreno, conforme as exig\u00eancias legais e urban\u00edsticas.<\/li>\n<li><strong>Fatores depreciativos do terreno:<\/strong>\n<ul>\n<li style=\"text-align: justify;\"><strong>Fator Testada\u00a0<\/strong>\u00e9 o coeficiente utilizado na\u00a0avalia\u00e7\u00e3o de im\u00f3veis \u00a0que considera a\u00a0largura da frente do terreno\u00a0como um indicador de valoriza\u00e7\u00e3o ou desvaloriza\u00e7\u00e3o. Terrenos com maior testada geralmente s\u00e3o considerados mais valiosos do que terrenos com a mesma \u00e1rea total, mas com testada menor e maior profundidade.<\/li>\n<li style=\"text-align: justify;\"><strong>Fator Profundidade\u00a0<\/strong>\u00e9 o coeficiente utilizado na\u00a0avalia\u00e7\u00e3o de terrenos, que ajusta o valor do metro quadrado de um im\u00f3vel com base na sua profundidade em rela\u00e7\u00e3o \u00e0 testada (frente). A premissa b\u00e1sica do Fator Profundidade \u00e9 que os primeiros metros do terreno, pr\u00f3ximos \u00e0 rua (testada), s\u00e3o geralmente considerados mais valiosos do que os metros quadrados localizados no fundo do im\u00f3vel.<\/li>\n<li style=\"text-align: justify;\"><strong>Fator Topografia\u00a0<\/strong>\u00e9 um coeficiente utilizado na\u00a0avalia\u00e7\u00e3o de im\u00f3veis e terrenos\u00a0para ajustar o valor do bem com base nas caracter\u00edsticas f\u00edsicas da superf\u00edcie do terreno, principalmente sua\u00a0inclina\u00e7\u00e3o (declividade).\u00a0A topografia influencia diretamente o potencial de uso, o custo de constru\u00e7\u00e3o e, consequentemente, o valor de mercado de uma propriedade.<\/li>\n<li style=\"text-align: justify;\"><strong>Fator N\u00e3o Edificante\u00a0<\/strong>(ou <em>non aedificandi<\/em>)\u00a0\u00a0\u00e9 um coeficiente de ajuste utilizado na avalia\u00e7\u00e3o de im\u00f3veis urbanos que considera a exist\u00eancia de\u00a0\u00e1reas do terreno onde \u00e9 proibido construir\u00a0por for\u00e7a de lei ou restri\u00e7\u00f5es urban\u00edsticas.\u00a0Essas \u00e1reas, tamb\u00e9m conhecidas pela express\u00e3o latina\u00a0<em>non aedificandi<\/em>\u00a0(n\u00e3o edific\u00e1veis), pertencem legalmente ao propriet\u00e1rio do terreno, mas n\u00e3o podem receber nenhum tipo de constru\u00e7\u00e3o permanente, o que naturalmente limita o potencial de uso do im\u00f3vel e, consequentemente, reduz seu valor de mercado.\u00a0Exemplos de restri\u00e7\u00f5es \u00e0 constru\u00e7\u00e3o: \u00c1rea de Preserva\u00e7\u00e3o Permanente\u00a0(APP) ao longo de cursos de \u00e1gua (c\u00f3rregos, rios, lagos), nascentes ou encostas; faixas de passagem de redes de alta tens\u00e3o, oleodutos, gasodutos ou outras instala\u00e7\u00f5es de servi\u00e7o p\u00fablico.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><strong>Tipo e Categoria de Constru\u00e7\u00e3o\u00a0<\/strong>s\u00e3o instrumentos legais\u00a0utilizados para\u00a0determinar <strong>o valor venal do metro quadrado das constru\u00e7\u00f5es<\/strong>, conforme o tipo (residencial, comercial ou industrial) e as categorias (cinco n\u00edveis de valores residenciais, tr\u00eas n\u00edveis comerciais\/industriais e um n\u00edvel para piscina).<\/li>\n<\/ul>\n<div class=\"mceTmpl\">\n<div data-toggle-container=\"\"><span style=\"font-size: 14px;\"><label class=\"lbl-toggle\" for=\"1770827777403\" data-toggle-label=\"\"><strong>TIPO E CATEGORIA DE CONSTRU\u00c7\u00c3O \u2013 ANO 2026<\/strong><\/label><\/span> <input id=\"1770827777403\" type=\"checkbox\" data-toggle=\"\"\/> <label class=\"icon\" for=\"1770827777403\" data-toggle-tip=\"\"\/><\/p>\n<div data-toggle-content=\"fade\">\n<table style=\"margin-left: auto; margin-right: auto;\">\n<tbody>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\"><strong>C\u00f3digo<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor (R$)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 50px; height: 42px; border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\"><strong>C\u00f3digo<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor (R$)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">1 &#8211; <strong>Residencial<\/strong>\u00a0Prec\u00e1rio<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0134,39<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">1 &#8211; <strong>Comercial<\/strong>\u00a0Popular<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0264,89<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">2 &#8211; <strong>Residencial<\/strong>\u00a0Popular<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0211,93<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">2 &#8211; <strong>Comercial<\/strong>\u00a0M\u00e9dio<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0794,73<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">3 &#8211; <strong>Residencial<\/strong>\u00a0M\u00e9dio<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0423,84<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">3 &#8211; <strong>Comercial<\/strong>\u00a0Bom<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.165,62<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">4 &#8211; <strong>Residencial<\/strong>\u00a0Bom<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.059,59<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">5 &#8211; <strong>Residencial<\/strong>\u00a0Alto<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.751,40<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">1 &#8211; <strong>Industrial<\/strong>\u00a0Popular<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0264,89<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">2 &#8211; <strong>Industrial<\/strong>\u00a0M\u00e9dio<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a0794,73<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">1 &#8211; <strong>Piscina<\/strong>\u00a0M\u00e9dio<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 100px;\">\n<p><span style=\"font-size: 12px;\">R$ 423,84<\/span><\/p>\n<\/td>\n<td style=\"width: 126.531px; height: 42px; border-style: none;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 200px;\">\n<p><span style=\"font-size: 12px;\">3 &#8211; <strong>Industrial<\/strong>\u00a0Bom<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; border-style: none; width: 150px;\">\n<p><span style=\"font-size: 12px;\">R$\u00a01.165,62<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<ul>\n<li><strong>Fator depreciativo do pr\u00e9dio:<\/strong>\n<ul>\n<li style=\"text-align: justify;\"><strong>T<\/strong><strong>abela de Deprecia\u00e7\u00e3o\u00a0<\/strong>das edifica\u00e7\u00f5es estabelece o coeficiente de ajuste\u00a0do valor venal do pr\u00e9dio,\u00a0utilizando a data da efetiva constru\u00e7\u00e3o ou a da \u00faltima reforma como par\u00e2metro. Esse coeficiente, indicado no demonstrativo de IPTU como <strong>Estado de Conserva\u00e7\u00e3o<\/strong>, \u00e9 puramente cronol\u00f3gico e n\u00e3o considera o estado real de manuten\u00e7\u00e3o da propriedade.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"mceTmpl\">\n<div data-toggle-container=\"\"><span style=\"font-size: 14px;\"><label class=\"lbl-toggle\" for=\"1770829001761\" data-toggle-label=\"\"><strong>Tabela de Deprecia\u00e7\u00e3o das Edifica\u00e7\u00f5es<\/strong><\/label><\/span> <input id=\"1770829001761\" type=\"checkbox\" data-toggle=\"\"\/> <label class=\"icon\" for=\"1770829001761\" data-toggle-tip=\"\"\/><\/p>\n<div data-toggle-content=\"fade\">\n<table>\n<tbody>\n<tr>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>C\u00f3digo<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>Data da constru\u00e7\u00e3o ou \u00faltima reforma<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>Fator<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>1<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">Nova\u00a0(de 0 a 15\u00a0anos)<\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>2<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">Boa\u00a0(acima de 15 at\u00e9 30 anos)<\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">0,9<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>3<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">Regular\u00a0(acima de 30 at\u00e9 40 anos)<\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">0,8<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\"><strong>4<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">M\u00e1\u00a0(acima de 40 anos)<\/span><\/p>\n<\/td>\n<td style=\"border-style: none;\">\n<p><span style=\"font-size: 12px;\">0,6<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u00c1rea m\u00ednima de constru\u00e7\u00e3o<\/strong>:Considera-se im\u00f3vel constru\u00eddo o pr\u00e9dio que possua instala\u00e7\u00e3o sanit\u00e1ria com real utiliza\u00e7\u00e3o e que atenda ao percentual m\u00ednimo de constru\u00e7\u00e3o em rela\u00e7\u00e3o \u00e0 \u00e1rea do terreno.<\/li>\n<\/ul>\n<div class=\"mceTmpl\">\n<div data-toggle-container=\"\"><span style=\"font-size: 14px;\"><label class=\"lbl-toggle\" for=\"1770829081400\" data-toggle-label=\"\"><strong>\u00c1rea m\u00ednima de constru\u00e7\u00e3o (Artigo 23 do CTM)<\/strong><\/label><\/span> <input id=\"1770829081400\" type=\"checkbox\" data-toggle=\"\"\/> <label class=\"icon\" for=\"1770829081400\" data-toggle-tip=\"\"\/><\/p>\n<div data-toggle-content=\"fade\">\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>Inciso<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>\u00c1rea do terreno<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>\u00c1rea m\u00ednima constru\u00edda<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>I<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">Terrenos at\u00e9 250 m\u00b2<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">maior que 5% da \u00e1rea do terreno<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>II<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">Terrenos maiores de 250 m\u00b2 e at\u00e9 500 m\u00b2<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">\u00a0maior que 10% da \u00e1rea do terreno<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>III<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">Terrenos maiores de 500 m\u00b2 e at\u00e9 750 m\u00b2<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">maior que 15% da \u00e1rea do terreno<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>IV<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">Terrenos maiores de 750 m\u00b2 e at\u00e9 1.000 m\u00b2<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">maior que 20% da \u00e1rea do terreno<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-size: 12px;\"><strong>V<\/strong><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">Terrenos maiores de 1.000 m\u00b2<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-size: 12px;\">maior que 200 m\u00b2<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>Onde localizar essas informa\u00e7\u00f5es no demonstrativo do IPTU?<\/strong><\/p>\n<p><strong>\u00a0<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/ecrie.com.br\/sistema\/conteudos\/imagem\/g_137_0_1_11022026130031.png?w=696&#038;ssl=1\" alt=\"DEMONSTRATIVO\" \/><\/strong><\/p>\n<p>\u00a0<\/p>\n<p><strong>Como obter o valor venal total do im\u00f3vel?<\/strong><\/p>\n<ol>\n<li><strong>Im\u00f3vel sem constru\u00e7\u00e3o ou que n\u00e3o atende aos requisitos do art. 23 do C\u00f3digo Tribut\u00e1rio Municipal<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Multiplica-se a \u00e1rea do terreno pelos fatores, pela fra\u00e7\u00e3o ideal e pelo valor do metro quadrado do terreno.<\/p>\n<p style=\"text-align: justify;\"><strong><u>Exemplo 1:<\/u><\/strong>\u00a0terreno de 100 m\u00b2, sem constru\u00e7\u00e3o, localizado na \u00e1rea central do munic\u00edpio, sem fatores depreciativos de terreno:<\/p>\n<table style=\"height: 105px;\">\n<tbody>\n<tr style=\"height: 42px;\">\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"9,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>(AT m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"7,7400%\">\n<p><span style=\"font-size: 12px;\"><strong>(FTp)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"8,8400%\">\n<p><span style=\"font-size: 12px;\"><strong>(FTes)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"7,3800%\">\n<p><span style=\"font-size: 12px;\"><strong>(FPr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"8,0000%\">\n<p><span style=\"font-size: 12px;\"><strong>(FNe)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"5,9000%\">\n<p><span style=\"font-size: 12px;\"><strong>(Fr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"14,3600%\">\n<p><span style=\"font-size: 12px;\"><strong>(PGV)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,6600%\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"13,3800%\">\n<p><span style=\"font-size: 12px;\"><strong>(VVI)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 63px;\">\n<td style=\"width: 60px; text-align: center; height: 42px;\" width=\"9,8200%\">\n<p><span style=\"font-size: 12px;\">100<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"7,7400%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"8,8400%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"7,3800%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"8,0000%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 42px;\" width=\"5,9000%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,4600%\">\n<p><strong><span style=\"font-size: 12px;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 125px; text-align: center; height: 42px;\" width=\"14,3600%\">\n<p><span style=\"font-size: 12px;\">R$ 1.589,54<\/span><\/p>\n<\/td>\n<td style=\"width: 20px; text-align: center; height: 42px;\" width=\"3,6600%\">\n<p><strong><span style=\"font-size: 12px;\">=<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 125px; text-align: center; height: 42px;\" width=\"13,3800%\">\n<p><span style=\"font-size: 12px;\">R$ 158.954,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u00c1rea de Terreno (AT m\u00b2) x Fator Topografia (FTp) x Fator Testada (FTes) x Fator Profundidade (FPr) x Fator N\u00e3o edificante (FNe) x Fra\u00e7\u00e3o (Fr) x Valor do metro quadrado do terreno (PGV) = Valor Venal do Im\u00f3vel (VVI)<\/span><\/p>\n<p>\u00a0<\/p>\n<p><strong><u>Exemplo 2:<\/u><\/strong>\u00a0terreno de 500 m\u00b2, com constru\u00e7\u00e3o de 45 m\u00b2 (n\u00e3o atende aos requisitos do art. 23), localizado na \u00e1rea central do munic\u00edpio, sem fatores depreciativos de terreno:<\/p>\n<table style=\"height: 84px;\">\n<tbody>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"9,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>(AT m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"7,7400%\">\n<p><span style=\"font-size: 12px;\"><strong>(FTp)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"8,8400%\">\n<p><span style=\"font-size: 12px;\"><strong>(FTes)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"7,3800%\">\n<p><span style=\"font-size: 12px;\"><strong>(FPr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"8,0000%\">\n<p><span style=\"font-size: 12px;\"><strong>(FNe)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"5,9000%\">\n<p><span style=\"font-size: 12px;\"><strong>(Fr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 100px; text-align: center;\" width=\"14,3600%\">\n<p><span style=\"font-size: 12px;\"><strong>(PGV)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,6600%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 100px; text-align: center;\" width=\"13,3800%\">\n<p><span style=\"font-size: 12px;\"><strong>(VVI)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"9,8200%\">\n<p><span style=\"font-size: 12px;\">500<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"7,7400%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"8,8400%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"7,3800%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"8,0000%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 60px; text-align: center;\" width=\"5,9000%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 100px; text-align: center;\" width=\"14,3600%\">\n<p><span style=\"font-size: 12px;\">R$ 1.589,54<\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 10px; text-align: center;\" width=\"3,6600%\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 42px; width: 100px; text-align: center;\" width=\"13,3800%\">\n<p><span style=\"font-size: 12px;\">R$ 794.770,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u00c1rea de Terreno (AT m\u00b2) x Fator Topografia (FTp) x Fator Testada (FTes) x Fator Profundidade (FPr) x Fator N\u00e3o edificante (FNe) x Fra\u00e7\u00e3o (Fr) x Valor do metro quadrado do terreno (PGV) = Valor Venal do Im\u00f3vel (VVI)<\/span><\/p>\n<ol start=\"2\">\n<li><strong>Im\u00f3vel com constru\u00e7\u00e3o<\/strong><\/li>\n<\/ol>\n<p>Multiplica-se a \u00e1rea do terreno pelos fatores, pela fra\u00e7\u00e3o ideal e pelo valor do metro quadrado do terreno, obtendo-se o valor venal do terreno. Em seguida, multiplica-se a \u00e1rea da constru\u00e7\u00e3o pelo fator idade e pelo valor do metro quadrado da constru\u00e7\u00e3o, obtendo-se o valor venal do pr\u00e9dio. Ao final, somam-se os valores venais do terreno e da constru\u00e7\u00e3o, obtendo-se o valor venal do im\u00f3vel.<\/p>\n<p><strong>Obs.:<\/strong>\u00a0Caso haja piscina,\u00a0multiplica-se a \u00e1rea pelo valor do metro quadrado correspondente, obtendo-se o valor venal da piscina, que \u00e9 ent\u00e3o somado aos valores venais do terreno e da constru\u00e7\u00e3o.<\/p>\n<p>\u00a0<\/p>\n<p><strong><u>Exemplo 1:<\/u><\/strong>\u00a0terreno de 100 m\u00b2, com constru\u00e7\u00e3o residencial de 50 m\u00b2 constru\u00edda em 2024, padr\u00e3o m\u00e9dio, sem piscina, na \u00e1rea central do munic\u00edpio:<\/p>\n<p>\u00a0<\/p>\n<p><strong>1\u00ba Etapa \u2013 <\/strong>Encontrar o Valor Venal do Terreno:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(AT m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(FTp)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(FTes)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(FPr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(FNe)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(Fr)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(PGV)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>(VVT)<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">100<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 1.521,61<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 152.161,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u00c1rea de Terreno (AT m\u00b2) x Fator Topografia (FTp) x Fator Testada (FTes) x Fator Profundidade (FPr) x Fator N\u00e3o edificante (FNe) x Fra\u00e7\u00e3o (Fr) x Valor do metro quadrado do terreno (PGV) = Valor Venal do Terreno (VVT)<\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>2\u00ba Etapa \u2013 <\/strong>Encontrar o Valor Venal do Pr\u00e9dio:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\" width=\"11,3200%\">\n<p><span style=\"font-size: 12px;\"><strong>AC (m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"9,0800%\">\n<p><span style=\"font-size: 12px;\"><strong>Idade<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"15,4000%\">\n<p><span style=\"font-size: 12px;\"><strong>VTip (m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,9200%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"12,6000%\">\n<p><span style=\"font-size: 12px;\"><strong>Pisc (m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"14,7600%\">\n<p><span style=\"font-size: 12px;\"><strong>VTip (m\u00b2)<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,9200%\">\n<p><span style=\"font-size: 12px;\"><strong>\u00a0<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"17,4600%\">\n<p><span style=\"font-size: 12px;\"><strong>VVP<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\" width=\"11,3200%\">\n<p><span style=\"font-size: 12px;\">(50,00<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"9,0800%\">\n<p><span style=\"font-size: 12px;\">1,0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"15,4000%\">\n<p><span style=\"font-size: 12px;\">\u00a0R$ 386,90)<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,9200%\">\n<p><span style=\"font-size: 12px;\"><strong>+<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"12,6000%\">\n<p><span style=\"font-size: 12px;\">(0<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,8200%\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"14,7600%\">\n<p><span style=\"font-size: 12px;\">R$ 405,74)<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"3,9200%\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\" width=\"17,4600%\">\n<p><span style=\"font-size: 12px;\">R$ 19.345,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u00c1rea do Constru\u00e7\u00e3o (AC m\u00b2) x Fator Idade x Valor do M\u00b2 = Valor Venal do Pr\u00e9dio (VVP), acrescido do Valor Venal da Piscina, se houver<\/span><\/p>\n<p>\u00a0<\/p>\n<p><strong>3\u00ba Etapa \u2013 <\/strong>Somar os valores venais das etapas anteriores:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor Venal do Terreno<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor Venal do Pr\u00e9dio<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor Venal do Im\u00f3vel<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 152.161,00<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>+<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 19.345,00<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">171.506,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p><strong>O que \u00e9 al\u00edquota do IPTU?<\/strong><\/p>\n<p>A al\u00edquota definida por lei \u00e9 o percentual que, aplicado sobre a base de c\u00e1lculo,\u00a0determina\u00a0o valor do imposto devido.<\/p>\n<p>Para o IPTU de Limeira, as al\u00edquotas s\u00e3o: de <strong>5,7%<\/strong>\u00a0<strong>sobre o valor venal do terreno<\/strong>, quando n\u00e3o h\u00e1 constru\u00e7\u00e3o v\u00e1lida, e de <strong>1%<\/strong>\u00a0<strong>sobre o valor venal do im\u00f3vel<\/strong>, quando houver constru\u00e7\u00e3o v\u00e1lida.<\/p>\n<p>\u00a0<\/p>\n<p><strong>Como se calcula o IPTU?<\/strong><\/p>\n<p>O IPTU \u00e9 o resultado da multiplica\u00e7\u00e3o do valor venal do im\u00f3vel pelas al\u00edquotas estabelecidas em lei.<\/p>\n<p>\u00a0<\/p>\n<p><strong><u>Exemplo 1:<\/u><\/strong>\u00a0terreno sem constru\u00e7\u00e3o, localizado na \u00e1rea central do munic\u00edpio, sem fatores depreciativos de terreno, com valor venal de R$ 152.161,00:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor Venal do Im\u00f3vel<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Al\u00edquota<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor do IPTU<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 152.161,00<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">5,7%<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 8.673,18<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p><strong><u>Exemplo 2:<\/u><\/strong>\u00a0terreno de 100 m\u00b2, com constru\u00e7\u00e3o residencial de 50 m\u00b2, constru\u00edda em 2024, sem piscina, padr\u00e3o m\u00e9dio, localizado na \u00e1rea central do munic\u00edpio, com valor venal de R$ 171.506,00:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor Venal do Im\u00f3vel<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Al\u00edquota<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>Valor do IPTU<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 171.506,00<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>x<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">1%<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>=<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 1.715,06<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p><strong>O que \u00e9 a TSU inclu\u00edda nos boletos de IPTU?<\/strong>\u00a0<\/p>\n<p>A\u00a0TSU \u2013 Taxa de Servi\u00e7os Urbanos \u2013 \u00e9 um tributo municipal cobrado para custear a utiliza\u00e7\u00e3o, efetiva ou potencial, de servi\u00e7os p\u00fablicos essenciais prestados aos contribuintes ou postos \u00e0 sua disposi\u00e7\u00e3o. Em Limeira, a TSU incide somente\u00a0sobre a coleta, remo\u00e7\u00e3o e destina\u00e7\u00e3o final de lixo e res\u00edduos.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Quais os crit\u00e9rio e valores da TSU?<\/strong><\/p>\n<p>O crit\u00e9rio \u00e9 a potencial produ\u00e7\u00e3o de res\u00edduos, com base no tamanho do pr\u00e9dio e no tipo de constru\u00e7\u00e3o do im\u00f3vel.<\/p>\n<p>\u00a0<\/p>\n<table style=\"margin-left: auto; margin-right: auto;\">\n<tbody>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>CATEGORIA DE USO<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\"><strong>VALOR \u2013 Ano 2026<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Resid\u00eancia <strong>&lt;<\/strong>\u00a080 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 60,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Resid\u00eancia <strong>\u2265<\/strong>\u00a080 m\u00b2 e <strong>&lt;<\/strong>\u00a0150 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 150,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Resid\u00eancia <strong>\u2265<\/strong>\u00a0150 m\u00b2 e <strong>&lt;<\/strong>\u00a0300 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 340,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Resid\u00eancia <strong>\u2265<\/strong>\u00a0300 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 675,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Terreno<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 98,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Com\u00e9rcio <strong>&lt;<\/strong>\u00a080 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 90,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Com\u00e9rcio <strong>\u2265<\/strong>\u00a080 m\u00b2 e <strong>&lt;<\/strong>\u00a0150 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 300,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Com\u00e9rcio <strong>\u2265<\/strong>\u00a0150 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 600,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Ind\u00fastria <strong>&lt;<\/strong>\u00a080 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 90,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Ind\u00fastria <strong>\u2265<\/strong>\u00a080 m\u00b2 e <strong>&lt;<\/strong>\u00a0150 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 300,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Ind\u00fastria <strong>\u2265<\/strong>\u00a0150 m\u00b2<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 600,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">Outros usos<\/span><\/p>\n<\/td>\n<td style=\"width: 10%;\">\n<p><span style=\"font-size: 12px;\">R$ 300,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">Menor que (<strong>&lt;<\/strong>), maior que ou igual a (<strong>\u2265<\/strong>)<\/span><\/p>\n<p>\u00a0<\/p>\n<p><strong>Correr\u00e3o monet\u00e1ria<\/strong><\/p>\n<p>Os valores da PGV e da TSU s\u00e3o atualizados anualmente com base no IPCA (\u00cdndice Nacional de Pre\u00e7os ao Consumidor Amplo). O c\u00e1lculo utiliza a infla\u00e7\u00e3o acumulada de dezembro a novembro que antecede o lan\u00e7amento do imposto.<\/p>\n<p>\u00a0<\/p>\n<p><strong>Revis\u00e3o do Lan\u00e7amento do IPTU<\/strong><\/p>\n<p>Caso discorde do valor do IPTU, a revis\u00e3o do lan\u00e7amento deve ser solicitada conforme as observa\u00e7\u00f5es abaixo:<\/p>\n<ul>\n<li>Prazo:O contribuinte tem at\u00e9\u00a045 dias\u00a0para protocolar a impugna\u00e7\u00e3o\/revis\u00e3o, contados a partir da data de publica\u00e7\u00e3o do Edital de Notifica\u00e7\u00e3o de Lan\u00e7amento no Jornal Oficial. Este prazo compreende o per\u00edodo de ci\u00eancia da publica\u00e7\u00e3o (15 dias) somado ao prazo de defesa (30 dias).<\/li>\n<li>Encargos:Mesmo que o processo esteja em an\u00e1lise (discuss\u00e3o administrativa), sobre o valor do IPTU\/TSU continuar\u00e1 havendo a incid\u00eancia de\u00a0juros de mora e corre\u00e7\u00e3o monet\u00e1ria.<\/li>\n<li>Altera\u00e7\u00f5es no Im\u00f3vel:Constru\u00e7\u00f5es e demoli\u00e7\u00f5es realizadas durante o ano fiscal vigente s\u00f3 ser\u00e3o refletidas no c\u00e1lculo do imposto do\u00a0pr\u00f3ximo exerc\u00edcio.<\/li>\n<li>Fatores Depreciativos:Eventuais fatores depreciativos do terreno ou da constru\u00e7\u00e3o, apurados em fiscaliza\u00e7\u00e3o durante a revis\u00e3o, por se tratarem de benef\u00edcios e possu\u00edrem prazo espec\u00edfico para impugna\u00e7\u00e3o, <strong>n\u00e3o s\u00e3o retroativos<\/strong>.<\/li>\n<\/ul>\n<p>Clique \u2198<a href=\"https:\/\/digital.limeira.sp.gov.br\/b.php?pg=o%2Fbusca_servicos&amp;search=reavalia%C3%A7%C3%A3o+dos+dados+cadastrais+e+valores+lan%C3%A7ados+no+IPTU\" target=\"_blank\" rel=\"noopener\"><u>aqui<\/u><\/a>\u00a0para solicitar a revis\u00e3o.<\/p>\n<p>\u00a0<\/p>\n<p><strong>Imunidades e Isen\u00e7\u00f5es<\/strong><\/p>\n<p>Consulte \u2198<a href=\"https:\/\/www.limeira.sp.gov.br\/secretarias\/fazenda\/imunidadeisencoes\/imunidade-isencoes\" target=\"_blank\" rel=\"noopener\"><u>aqui<\/u><\/a>\u00a0as as imunidade e isen\u00e7\u00f5es dispon\u00edveis para o IPTU.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Legisla\u00e7\u00e3o:<\/strong><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>IPTU:<\/strong>\u00a0Art. 13 ao 38 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><span style=\"font-size: 1em;\"><strong>Base de c\u00e1lculo do IPTU:<\/strong>\u00a0\u00a0Art. 21 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>Planta Gen\u00e9rica de Valores (PGV), fatores depreciativos do terreno, tipos e categorias de constru\u00e7\u00e3o e fator depreciativo do pr\u00e9dio:<\/strong>\u00a0Lei Complementar n. 190\/1997 e suas altera\u00e7\u00f5es: Leis Complementares n. 201\/1998, n. 227\/1999, n. 309\/2003, n. 435\/208, n. 508\/2009, n. 559\/2010, n. 654\/2012, n. 720\/2014, n. 752\/2016, n. 768\/2016, n. 822\/2018, n. 850\/2019 e n. 890\/2021.<br \/><\/span><span style=\"font-size: 1em;\"><strong>\u00c1rea m\u00ednima de constru\u00e7\u00e3o:<\/strong>\u00a0Art. 23 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>Al\u00edquotas do IPTU:<\/strong>\u00a0Incisos I e II do art. 27 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>TSU:<\/strong>\u00a0Art. 105 da Lei n. 1890\/83 (C\u00f3digo Tribut\u00e1rio Municipal).<br \/><\/span><span style=\"font-size: 1em;\"><strong>Revis\u00e3o (Prazo):<\/strong>\u00a0Art. 181 e inciso III do art. 203 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>Revis\u00e3o (Encargos):<\/strong>\u00a0\u00a7 3\u00ba do art. 181 da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>Revis\u00e3o (Altera\u00e7\u00f5es no Im\u00f3vel):<\/strong>\u00a0Art. 28, \u00a7\u00a7 1\u00ba e 3\u00ba, da Lei n. 1.890\/1983 \u2013 C\u00f3digo Tribut\u00e1rio Municipal.<br \/><\/span><span style=\"font-size: 1em;\"><strong>Revis\u00e3o (Fatores Depreciativos):<\/strong>\u00a0Art. 8\u00ba da Lei Complementar n. 190\/1997.<\/span><\/p>\n<\/blockquote>\n<p>\u00a0<\/p>\n<\/p><\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/limeira.sp.gov.br\/cartilha-de-calculo-do-iptu\" rel=\"noopener\">Informa\u00e7\u00f5es da PML <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 o IPTU?IPTU \u00e9 o Imposto sobre a Propriedade Predial e Territorial Urbana. Trata-se de tributo municipal lan\u00e7ado anualmente ao propriet\u00e1rio, possuidor ou detentor do dom\u00ednio \u00fatil de im\u00f3vel localizado em \u00e1rea urbana. Qual \u00e9 a base de c\u00e1lculo do IPTU?A base de c\u00e1lculo \u00e9 o valor venal do im\u00f3vel. S\u00e3o vari\u00e1veis para [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":40933,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_mbp_banners":[],"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[16],"tags":[],"class_list":["post-54996","post","type-post","status-publish","format-standard","has-post-thumbnail","category-local"],"jetpack_publicize_connections":[],"jetpack-related-posts":[],"jetpack_shortlink":"https:\/\/wp.me\/p7Eq1F-ej2","jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/guialimeira.com.br\/news\/wp-content\/uploads\/2025\/08\/fotonaodisponivel.jpg?fit=430%2C282&ssl=1","_links":{"self":[{"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/posts\/54996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/comments?post=54996"}],"version-history":[{"count":0,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/posts\/54996\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/media\/40933"}],"wp:attachment":[{"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/media?parent=54996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/categories?post=54996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guialimeira.com.br\/news\/wp-json\/wp\/v2\/tags?post=54996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}