A Prefeitura Municipal de Lorena está concedendo isenção do IPTU e da taxa do lixo em situações específicas para o exercício de 2021. A solicitação de isenção em casos específicos tornou-se Lei em julho de 2019, após o Prefeito Fábio Marcondes sancionar a Lei Ordinária 298/2019, que concede o benefício fiscal para imóveis cujo proprietário ou compromissário comprador do imóvel corresponda a um dos seguintes perfis:
- Aposentado, pensionista ou beneficiário de renda mensal vitalícia, com mais de 60 anos de idade e que possua rendimentos mensais não superiores a 02 (dois) salários mínimos;
- Aposentado por invalidez permanente, devidamente comprovada por laudo emitido por órgão oficial da previdência, e que possua rendimentos mensais não superiores a 02 (dois) salários mínimos;
- Portador de deficiência física ou mental, ou doença grave, assim definida pela Lei Federal nº 7713/1988, devidamente comprovada por laudo atestado por médico e que possua rendimentos mensais não superiores a 02 (dois) salários mínimos;
- Beneficiário do BPC (LOAS);
- Guardião definitivo de menor, em processo judicial tramitado na Comarca de Lorena, e que possua rendimentos mensais não superiores a 02 (dois) salários mínimos.
Além das situações citadas, o proprietário ou compromissário comprador deve residir no imóvel, e não possuir mais que um imóvel na cidade. A concessão do benefício não é automática, e a solicitação deve ser apresentada junto à Subsecretaria de Tributação, que funciona no Paço Municipal. O solicitante deve apresentar os seguintes documentos:
- Requerimento preenchido (clique aqui e baixe o formulário)
- Cópia simples do comprovante de rendimentos ou da declaração de Imposto de Renda (IR) do proprietário ou compromissário comprador;
- Comprovante de residência referente ao mês anterior ao do protocolo do requerimento em nome do proprietário ou compromissário,
- Cópia do RG e do CPF do proprietário ou compromissário comprador;
- Procuração, caso o protocolo seja feito por outra pessoa, em nome do proprietário ou compromissário comprador;
- Cópia do RG e do CPF do procurador, se for o caso;
- Documento que comprove a titularidade do imóvel objeto do pedido, tais como matrícula do imóvel, escritura pública, contrato de compra e venda ou outro que possua o condão de fazer a referida prova.
Vale ressaltar que a concessão de isenção do IPTU e da taxa do lixo depende de requerimento anual, que deverá ser realizado no período de janeiro a novembro do exercício anterior à data do lançamento dos tributos. Pedidos enviados fora do prazo serão desconsiderados.
E atenção: A decisão proferida no processo de concessão de isenção do IPTU e da taxa do lixo não gera direito adquirido, podendo o benefício fiscal ser revogado caso se apure que o beneficiário não satisfaz ou deixou de cumprir os requisitos para a sua concessão, cobrando-se o crédito tributário corrigido monetariamente acrescido de juros de mora e demais encargos legais.
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