A provisional measure edited by President Jair Bolsonaro limits the readjustment of the forum and occupancy rates of Union lands to 10.06% in the 2022 fiscal year. The value corresponds to last year’s inflation based on the Broad National Consumer Price Index (IPCA). The signature of the MP was informed on the night of this Friday (24) by the General Secretariat of the Presidency of the Republic. The text must be published in the edition of the Official Diary of the Union on Monday (27).
As of 2023, the entry of debts must observe the maximum percentage of updating corresponding to twice the accumulated variation of the IPCA of the previous year or 10.06%, whichever is lower.
According to the government, the measure corrects distortions of previous legislation, which forced the Secretariat for Coordination and Governance of the Union’s Heritage (SPU) to carry out readjustments of up to five times the IPCA. The biggest variations occurred when the Generic Values Plan (PVG), informed by the municipalities – which keep 20% of the SPU collection – was updated after years of lag. The plan is also the basis of property values used by the municipalities to set the Urban Property and Territorial Tax (IPTU) charges.
Paid every year, the forum fee is levied on land whose titleholders were on the land before demarcation as a Union area and is equivalent to 0.6% of the updated value of the property. Currently, about 300,000 properties across the country are under the forum regime. In most cases, they are land along the coast whose occupation is allowed, but the area partially belongs to the government to guarantee national defense and free access to the sea for the population.
“With the edition of the MP, although the SPU remains obliged to follow the PVG informed by the municipalities, it is guaranteed that the readjustment of the collection of forum and occupancy fees will never exceed 10.06%. In addition, it is worth emphasizing that many citizens may not have any increase, or even a reduction in the charge, in case of updates to less of the PVG by the municipalities”, argued the General Secretariat of the Presidency.
For this year, SPU will make the collection documents available on its website [patrimoniodetodos.gov.br]for which installments will be granted in up to five monthly installments, with the maturity of the first installment or single installment on August 31, 2022, respecting the minimum amount of R$ 100 for each installment.
