The objective of this work on the Rural Property Tax is to make a proposal to improve the instruments for statistical information on both income and investment spending. A qualitative methodology is proposed to make transparent from which community the tax is generated and how to decide the expenditure in public works for rural communities. Finally, public policy recommendations are made such as the suggestion that investment spending should not be concentrated in a small group of communities but should be distributed strategically for the well-being of the rural population. In this regard, it is important that the municipal government reaches agreements with ejido commissaries, syndics and commissaries so that there is a positive economic, social, cultural and political impact. Likewise, the creation of fiscal observatories to follow up on the route of income generated by the tax and the investment spending executed with the said resources. Truth is that the great importance of this tax for Sinaloa’s municipal public finances has not yet been fully appreciated. Among the findings was the preferential treatment given to taxpayers engaged in aquaculture and vegetable exports by paying a lower rate than that established in the law; while agricultural and livestock activities pay a higher rate; there is also a lack of transparency in the selection process of the communities that will benefit from investments for public works. Recommendations for future research may be to address how the public works bidding process is conducted; what experiences exist of tax observatories that monitor both the collection and the correct exercise of public expenditure of this tax; also explore why there is no public policy focused on benefiting the most marginalized communities in Sinaloa’s municipalities with public works.