Modelos estatísticos para geração de plantas de valores genéricos em áreas urbanas

Abstract

Resumo: O cálculo do Imposto sobre a Propriedade Predial e Territorial Urbana (IPTU) tem como base o valor venal do imóvel, geralmente estabelecido na planta de valores genéricos (PVG) Abstract: The calculation of the Tax on Land and Urban Property (IPTU) is based on property market value, usually established in the city plant of general values (PVG). However, there are municipalities, especially small ones that do not collect IPTU taxes. This is due to outdated real state register, in addition to the lack of qualified personnel, financial resources and robust and easy methodology to determine real state market value. Therefore, this work aims to combine the spatial regression model and location factor modeling to determine the market value of each property in a small city for the generation of the table of general values (PVG). The study was conducted in the city of São Gotardo/MG. One hundred and eighty-four samples of residential real state assessments made by Caixa Econômica Federal in 2012 and 2013 were used. Aiming to analyze the application of spatial models, four multiple regression models were generated based on the logarithm dependent variables on the total and unit values, and the independent variables related to the construction characteristics of the constructions, according to previous studies. Additional variables related to the land characteristics were also tested. For the models with spatial error dependence, a spatial error model was generated to determine a new homogenized variable encompassing the location factor (VH), which was used as an independent variable on a new linear regression model. The best regression model was selected based on the compliance of assumptions of the linear regression model and the analysis of the lowest Dispersion Coefficient. The model with the logarithm dependent variable on the unit values and the homogenized variable as independent, showed the best results and observed all the assumptions. Thus, it was demonstrated that the homogenized variable improves the performance of the linear regression model, since it includes the property location factor in the independent variables.

Property value map updating by mass appraisal method – a case in the city of Pato branco, state Paraná

“…Thus, it is routine to have real estate appraisal in Brazil being done on the basis of outdated parameters, with a disregard for the dynamic aspects that impact property valuation and impair IPTU collection. These parameters may include matters of political nature and the application of the same values to properties in different city areas, with relevant assessment discrepancies (Faria Filho, Brito, & Gonçalves, 2017).…”