Análise comparativa entre o valor venal e o valor de mercado de imóveis residencias no centro da cidade de Pato Branco

Abstract

Appraisal Engineering is a fundamental sector in the engineering field to reach the final value of a given asset. Regarding real estate, this determination of values proves to be very important to Brazilian cities, since the collection of important municipal taxes, such as IPTU (Municipal Property Tax) and ITBI (Property Transfer Tax), is based on the properties’ venal values. Thus, the adjustment of the venal values to bring them closer to the effective values of the properties, determined by the market, represents a strategy of tax justice. However, through empirical observations, it is noted that several Brazilian cities have a gap between the venal value and the market value, in which the property is traded. Therefore, the present work consists of making a comparative analysis between the venal values and the market values for properties located in downtown Pato Branco to understand their differences. As a result, it was found, for the sample of the data collected, that the residential properties located in the center of the city have an average market value of 2.69 times the venal value, making evident the gap between the values.