Proposals for the use of progressive and regressive taxing policies to encourage the productive use of private spaces, Governador Valadares, Brazil

City/Town/Village: Municipality of Governador Valadares
County/Province/District (Name of): n/a
Sub-national State: State of Minas Gerais
Country: Brazil
Language: English; Portuguese
Spatial Distinction: Urban
Level of Government: Municipality
Population: 279,665
Population Range: 250,000 to 999,999
Policy Type: Legislation and Regulations
Food Systems Sector(s): food production
Year of Adoption: 2004
Adopting Government Department(s): Municipal Council of Governador Valadares
Lead Implementing Entity: Municipal Secretary of Environment, Agriculture and Food Supply (SEMA); Municipal Secretary of Planning (SEPLAN); Municipal Housing Secretary (SMF)
Supporting Entity: Association for Urban Agriculture and Community Gardens
Additional Supporting Entity: n/a
Funding Amount: n/a
Funding Sources: n/a
Policy Links: – PDF-English
Link to Additional Resources:
Policy Outcome:

This policy provides additions and modifications to current property tax laws within Governador Valdares. In particular, the policy seeks to support urban agriculture through an incentive to reduce property tax rates on land which is used for urban agriculture for at least two years where one third of the produced crop is donated to a philanthropic or educational organization. The policy also provides clear languages for the contract that would need to be drafted between the land owner and the municipality.

Policy Keywords: fiscal incentive; food donation; food production; incentives; noncommercial urban agriculture; private land; property tax; property tax reduction; temporary land use agreement; urban agriculture; vacant land