the Ministry of Finance and local authorities face in collection, the level of governance in its management, and comes up with practical recommendations to enhance the level of governance, address the existing challenges, and boost the revenues of local authorities. A scientific analytical methodology was adopted in preparing the paper by reviewing the legislative framework governing property tax and the amendments made to it. The analysis included the reality of property tax collection, covering the quantitative context from 2019 to 2024, the challenges of collection, the extent of social justice enforcement, and the study and analysis of the feasibility of transferring property tax collection to local authorities and its impact on enhancing local authorities› revenues. Additionally, interviews with relevant entities (Ministry of Finance, Association of Palestinian Local Authorities, local authorities) were used as a research tool on the Research paper.
