Deep Dive
The TCM's New IPTU Guide and Its Purpose
The Tribunal de Contas dos Municípios released a practical guide designed to help all municipalities in Goiás collect property tax (IPTU) properly, regardless of city size. Bruna Carneiro Marques Maciel, an external control auditor, explains the guide emerged from a broader study the TCM's Accounts Secretariat conducted on municipal tax administration. The team visited Goiânia and Aparecida de Goiânia in person, then distributed questionnaires to 24 municipalities with over 50,000 inhabitants. That sample of 24 cities represents roughly 10% of all Goiás municipalities but accounts for over 80% of the state's total tax revenue. Rather than shelve the research findings, the TCM decided to convert the knowledge into an actionable manual applicable to both small and large cities. The guide is now freely available on the tribunal's website in digital form.
Core Structural Problems Identified Across Municipalities
The study revealed two major obstacles preventing effective IPTU collection. The first is cadastral decay: approximately 50% of municipal property records are outdated or missing critical information, making it unclear who owns which property or whether ownership has changed hands due to sales or deaths. Without accurate cadastres, municipalities cannot issue accurate bills. The second obstacle is staffing deficiency. While larger municipalities have already hired specialized auditors, smaller and mid-sized cities show severe gaps in dedicated tax administration personnel. The guide emphasizes that municipalities need not just auditors but a full team including analysts and fiscal staff—a career path in tax administration, not ad-hoc hiring. The guide also flags technological infrastructure as a requirement: tax administration must shift from manual processes to modern, efficient systems. These three elements—cadastral accuracy, trained personnel, and technology—apply universally regardless of municipality size.
Municipal Duty and Taxpayer Protections
Bruna underscores that IPTU collection is a legal competency municipalities cannot avoid. Without reliable own-source revenue, cities become entirely dependent on state and federal transfers, undermining municipal autonomy. However, the tribunal insists collection must follow lawful procedures and protect taxpayers. Municipalities must establish exemption policies in written law—for example, excluding certain low-income residents—rather than selectively ignoring revenue. Equally important, the guide mandates that municipalities build infrastructure to receive and respond to taxpayer complaints and appeals. When a resident receives a bill, they must have an accessible channel to challenge the property value, the tax rate applied, or claim an exemption. The municipality must investigate the claim seriously and provide a timely, reasoned response. This transparency protects the population while ensuring cities collect legitimately owed taxes. The TCM frames this not as burden but as foundation for fair administration.
Ongoing Monitoring and Future Implementation
The guide's release is step two of the TCM's broader strategy. Step one was understanding each municipality's weaknesses through fieldwork and surveys. Step two—now underway—is providing a reference framework so cities can reorganize themselves. Step three, already beginning, is active monitoring of whether municipalities are actually exercising their tax competency. The tribunal will conduct compliance audits and operational audits to verify that cities are following the guide and collecting IPTU according to law. The TCM expects this framework to inform its audit work going forward, serving as a baseline for assessing municipal tax administration. Year-end 2026 is crucial: many municipalities will submit IPTU revaluation proposals to city councils in the coming weeks, reigniting public debate. The tribunal expects to continue engagement on this topic and will use the guide as a standard for future fiscal inspections.