The purpose of this present was to determine if the possession of a property in the rural community of San Juan de Miraflores that is unaffected by the payment of the property tax contravenes the principle of equality of persons before the law. The research was of an applied type, with a non-experimental, cross-sectional, correlational-causal design. The population was made up of a total of 40 workers of the tax area of the municipality of the San Juan de Miraflores community. The technique used to collect information was the survey and the instrument was the questionnaire. The questionnaire to measure the property tax unaffected variable consisted of 10 items and the questionnaire to measure the variable principle of equality of persons before the law by 10 items. SPSS version 25 statistical software was used to process the data. The results of the investigation determined that the prop...