Improving the quality of services provided by local government units for the local communities, particularly investment activities makes necessary to seek the ways of additional funds acquisition. The paper aims at an assessment of changes in tax policy of the Malopolska province communes concerning the approved rates of property tax. The article analyzes the resolutions concerning the property tax rates adopted in all communes in the years 2003 and 2008. Moreover, the research provides the assessment of the commune favourable tax regime for the entrepreneurs and local inhabitants. The studies have demonstrated that communes very rarely decided to use very high property tax rates. None of the studied communes decided to apply low rates of tax in the categories encumbering the entrepreneurs at simultaneously high rates in tax categories levied on the other commune dwellers.