Urban planning instruments PEUC and Progressive IPTU over time in the city of Santa Maria/RS

This research aims to contribute to the discussions regarding the application of the Urban Land and Buildings Tax (PEUC) and the Progressive Property Tax Over Time (IPTU Progressivo no Tempo), policy instruments regulated by the City Statute in 2001, as well as to discuss the application of these instruments in the city of Santa Maria/RS, particularly concerning underutilized or vacant buildings located in the central area. The study was conducted through the development of an urban voids map and a table indicating the number of households and people that certain categories of voids could accommodate. The application of the instruments in Santa Maria, specifically concerning underutilized or vacant buildings in the central area, is discussed. The results indicate that Santa Maria has the potential to apply the instruments, given that the municipality's Master Plan promotes the social function of urban property, aiming to densify areas with city infrastructure. A timeline of Brazilian urban development and the municipality of Santa Maria was constructed; the proposed instruments were elucidated, and their application in the city was discussed.