This research has aims to study the land and property taxation of Chom thong district, Chiang Mai. For studies the opinions a group of people who are responsible to pay for land and property taxation. The case study of Chom thong district, Chiang Mai and to study and suggestions to resolve the problem for develop land and property taxation in Chom thong, Chiamgmai. Studies from the group of people about 374 people, who was responsible to pay taxation for land and property by the specific sampling method. This survey research is the methodology with the questionnaire as a tool in research. The statistics used in the data analysis: Statistics, which describe complex, consists of Frequency percent average, standard deviation, and that includes the average 2 variables (T-Test) One way ANOVA – Way ANOVA statistical significance level 0.05.