The Progressive Urban Land Tax over Time is an important constitutional mechanism to help
combat real estate speculation, urban voids and spatial segregation. This paper started from the
historical aspects of Brazilian urbanization, still in the colonial period until the present day,
highlighting the main urban problems and their social impacts. Afterwards, it demonstrated the
legislative evolution and the attempts to create legal apparatuses to contribute to the urban
development of cities. In the end, it analyzed from the implementation of the progressive IPTU
over time in Palmas, capital of Tocantins, to its current situation. The research aims to clarify
the importance of using the Progressive Urban Land Tax over Time as an instrument for the
development of Palmas, capital of Tocantins, qualitatively, through a bibliographical review
and documentary research, which made it possible to obtain data and information that provided
the conditions for the perception of the implantation process and use of the Progressive Urban
Land Tax over Time in Palmas. The results revealed the importance of strategic planning to
guide the application of the instrument, in order to organize the municipal territory and
democratize access to land, as well as that the theme no longer received the necessary attention
by the municipal management of Palmas, which makes it impossible to reach of your goals.
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