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Total IPTU Exemption in Uberaba Starts in 2026 for Low-Income Families with a Single Property of Up to 55 Square Meters, Registered in CadÚnico, with BPC, Disability or Serious Illnesses, Including Autism, Upon Verification and Revalidation of Conditions Required by Municipal Law Every Five Years
The Municipal Chamber of Uberaba approved a new law that exempts IPTU for residential properties of up to 55 square meters starting in 2026, providing direct relief for low-income families who own only one house in the city and live on a tight budget. The goal is to reduce the burden of a tax that weighs heavily at the beginning of the calendar year and often compromises the financial planning of those with lower incomes.
The change updates the social exemption rules set forth in the Municipal Complementary Law 633, of 2021, and links the benefit to objective vulnerability criteria, such as registration in CadÚnico, receipt of the Continuous Cash Benefit, proof of disability or diagnosis of serious illnesses in family members, ensuring that the discount reaches those who truly need it most.
Who Will Be Entitled to the New IPTU Exemption
According to the defined rules, the IPTU exemption applies to owners of one single urban property, of up to 55 square meters of built area, located on a lot of up to 250 square meters and used exclusively as the family’s residence.
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The logic is simple: focus the benefit on the property that actually serves as a residence, preventing taxpayers with more than one urban property from using the mechanism as a privilege.
The law reinforces the social exemption character of IPTU, aimed at families in a state of socioeconomic vulnerability. The benefiting property must be the actual residence of the family unit, and not a commercial point, vacant land, or vacation home.
In practice, the text closes loopholes and provides more legal security for the city hall and the taxpayer when applying the discount.
CadÚnico, BPC, and Serious Illnesses at the Core of the Criteria
To access the exemption, one of the central points is the registration in the Unified Registry for Social Programs, with updated or revalidated data in the last 24 months.
The CadÚnico acts as a gateway to various social benefits and is now also a filter for zero IPTU, helping to identify those who truly have low incomes.
Another favored group includes recipients of the Continuous Cash Benefit, aimed at elderly individuals or those with disabilities in a state of vulnerability.
The law also covers taxpayers or family members with disabilities, following the definitions established by the Statute of the Person with Disabilities, reinforcing protection for those who already face barriers in everyday life.
In the case of serious illnesses, the text mentions diseases recognized in federal regulations, such as malignant neoplasm, multiple sclerosis, severe heart disease, Parkinson’s disease, severe nephropathy, and active tuberculosis, among others.
During the legislative process, explicit protection was added for families with members diagnosed with Autism Spectrum Disorder, ensuring that this group can also benefit from the IPTU exemption, provided that other requirements are met.
Documents, Verification, and Deadlines to Maintain the Benefit
The granting of the IPTU exemption will be conditional on documentary proof of all requirements, in regulations to be defined by the municipal Executive Power.
In practice, the city hall will need to detail which proofs of registration in the CadÚnico, receipt of BPC, income, disability, or serious illnesses will be accepted to release the benefit.
Additionally, the text requires that the taxpayer revalidate the conditions every five years, so that the exemption remains restricted to those who truly meet the legal criteria.
This prevents families that improve their income over time from continuing to receive an exemption that no longer corresponds to their economic reality, maintaining the focus on the most vulnerable population.
Real Relief in the Pockets of Low-Income Families
For those who live counting every expense, not having to pay the IPTU for the only house means more money for basic items, such as food, transportation, medicine, and utility bills.
By linking the exemption to low income, social programs, and delicate health situations, the law aims to transform a tax benefit into a concrete tool for social protection within the municipality.
At the same time, the update of the Complementary Law 633, of 2021, seeks to ensure more transparency and legal security in the analysis process, reducing subjective decisions and making it clearer who is entitled to zero IPTU.
And you, do you think this new IPTU exemption in Uberaba will really make a difference in the daily lives of those living on a tight budget?
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