The aim of this paper is to identify the spatial differentiation of revenue from real estate in communes’ budgets across Polish provinces. We discuss property fees and taxes which feed into the communes’ budgets. We also present the assumptions of the research procedure which enabled us to distinguish classes of provinces according to revenues from real estate. In a further section of the paper, we analyze per capita revenues from real estate and the share of these revenues in the own income of communes among the distinguished classes of distance from the province capital. The results of our study show that, in the years under discussion, there are clear differences between spatial regularities in both scopes of analysis (the level of per capita income from real estate and the share of revenue from properties in the communes’ own income).

The author endeavoured to define profiles and preferences of buyers on the primary housing market in Poznań. To achieve this aim, the author used data obtained from notarial deeds concerning transactions entered into on the primary housing market in Poznań in the period 2010-2011. The study was conducted among the biggest groups of buyers (i.e., women, men and married couples - 90% of those analyzed). The number of transactions encompassed in the study amounted to 1,648 (after selection and rejection of transactions with an incomplete description, e.g., incomplete information in the land register).