This article is a research review paper. It aims at analysing the smart city concept from the point of view of benefits and barriers related to its implementation, and at providing an assessment that takes into account the progress of implementation of the smart city concept in development strategies applied by selected Polish cities. This article first presents the assumptions of the smart city idea, taking into account the conditions necessary for its implementation. Next, it reviews the tools for assessment of smart city development, and specifies the ensuing benefits and barriers. In the empirical part, the article reviews activities aimed at smart city development, stipulated in the development strategies of the selected Polish cities, and it presents the smart city development assessment for comparative purposes. The article applies the critical literature review method, the analytical method, the synthetic method, and the desk research method. On that basis, conclusions were formulated in relation to the factors and hurdles that may affect implementation of innovative solutions. Moreover, based on the analysis of the selected development strategies of major cities in Poland, the article ends with conclusions and recommendations regarding implementation of the smart city concept.