IPTU verde: uma análise crítica do projeto de lei n° 170/2018 do município de Juiz de Fora

Abstract

The objective of this work was to evaluate the applicability of the Bill 170/2018 that implements an extrafiscal Green IPTU policy in the city of Juiz de Fora, seeking to point out any incompatibilities and highlight the importance of executing projects like this in the search for more sustainable cities. For this, the theoretical framework was neoconstitutionalism and the methodology was based on the bibliographic and documentary analysis, and the critical-dialectical method. After analyzing the IPTU extrafiscality, the concept of Green Property Tax was presented and a parallel was drawn between the proposed rules for the Brazilian capitals and Bill 170/2018. A comparative analysis has shown that the Bill is respected as relevant legislation, but can be improved according to the applied rules, such as the development of environmental education projects, in schools and communities, a prediction of sustainable actions. simpler benefits to the poorer population and the increase in the percentage discount on the property tax.