The imbalance in the public finance sphere is equated with the budget deficit, when the inflows to the local budgets do not cover the expenses. In the article, the imbalance is understood in two ways: as the deficit of property tax revenues, in relation to the public expenditures for purposes directly related to the infrastructure that increase the value of a property or change its purpose; and as a spatial imbalance in the amount of revenues in the individual territorial self-government units. The second approach will examine the disproportion of tax and per capita spending broken down into urban, rural and urban-rural communes, as well as the search for the causes of disproportions in the level of tax revenues. The aim of the study is to indicate a permanent budget deficit within the meaning of earmarked expenditure (income from property tax - expenses on real estate infrastructure) in the surveyed units, and a strong differentiation of this deficit in the three groups of local government units examined. The study will use the data from public statistics and methods of multidimensional analysis. The obtained results may be another argument in favor of introducing ad valore tax in Poland, as well as implementing the concept of activity-based budgets, and prescribing generic inflows to expenditures on related purposes.