The aim of this paper is to show a general view of the local property tax. We want to check how is applied in many countries, which are the differences and similarities with the spanish tax, which are his virtues and faults and which can be the solutions of his problems. Although his general international application, there are many particularities between countries taxes. The spanish tax is efficient and sufficient but not equitable or simple. Politicians have been working to solve these, but they haven’t been able to achieve totally yet.