Valorização da propriedade rural: uma análise comparativa das diferentes formas de valorização aplicados a imóveis rurais no município de Angatuba-SP

Abstract

This work addresses the existence of different forms of property valorization, as they are attributed at different times: one from the calculation of the Real Value, which is given at the time of contributing as the government through the collection of taxes and taxes, also through the calculation of the Market Value in the marketing and collection of resources such as financing, being obtained, for analysis purposes, from primary and secondary data. The data obtained primarily are based on the use of the proposed method for NBR 14.653 on a rural property selected by the author of this work, and contrasted with the value obtained through the Venal Value Calculator of the Institute of Agricultural Economics (IEA). For the secondary data, an analysis was carried out based on information obtained from the real estate agencies of the municipality of Angatuba in contrast to the values measured in the Municipal Decree of Angatuba No 519/2021. The results obtained point to a higher valuation of the property by defining the Market Value of the property, which is used for example as a guarantee in financing, and to undervaluation of the property measured from the Market Value, used, for example, for property payments. imposts and transfer or declaration of benefits. Finally, it was discussed the practical result of the possible contrast between the Sales Value and Market Value of the property.