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The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with  ad valorem  property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents the results of a study into the situation of an exemplary commune, where specific conditions that could lead to lowering the commune’s revenue due to the introduction of the  ad valorem  property tax may occur.

Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax