Communes need adequate public funds to perform their public utility tasks. The catalogue of individual sources of own income in the case of commune self-government is the most extensive of all levels of local government units. Apart from participation in the PIT tax, the most efficient and stable source of income collected in the budgets of communes is the real estate tax. In the theory and pragmatics of local government finance management, there is a view according to which the financial independence of local governments is strongly correlated with their own income. The fact is that stable own income with a large share of public levies, with real estate tax at the forefront, increase the investment and pro-development possibilities of communes. Recognition of the occurring quantitative variability in the share of real estate tax in both total income and other income of the commune self-government was adopted as the first objective of the study. For the effective management of local finances, especially in the area of budget expenditure, information on the implementation of the assumed income plan is necessary. It was therefore necessary to examine whether the increase in real estate tax amounts was proportionate. The study also presents the results of own research informing about the relationship between the passage of time and income from real estate tax in communes in individual voivodeships. The obtained research results will allow for the formulation of general conclusions in the context of decision-making by local government authorities in the legislative procedures related to the real estate tax. They can also be an inspiration for further research in the context of changes in legal regulations in the field of taxation models.