The correct functioning local community are determined by high fi nancial infl uences to budget. The one of basic community incomes is the property tax, which the final construction can be shaped through community organs. In the article was introduced politics of the Bydgoszcz community in range of property tax since 2005–2009. The results of researches were presented of relating property tax to the all incomes, to the own incomes and to the taxes and local payments. The politics of the Bydgoszcz community in range of property tax rates and defraying of expenses by the property tax was introduced too.
