This paper deals with housing construction and the taxation of residential buildings in the Czech Republic and the possibilities of the municipality in determining the amount of tax are evaluated. The aim of the paper is to evaluate the perception of the tax burden on immovable property taxes by taxpayers who own residential buildings. The perception of the tax burden was researched using a questionnaire survey and several aspects that may influence the subjective opinion of taxpayers were further examined. Based on the results, the connections between the perception of the tax burden and the improvement of the quality of life in the municipality and the use of compensation to citizens are sought. Questionnaire investigation was assessed within the IBM SPSS Statistics program by the use of descriptive statistics and the Pearson chi-square test. The research revealed that the perception was influenced not only by improvement in the quality of life in the municipality but also by the transparency of the management of incomes in the municipality.