The research is based on the study variables defined as the collection process and property tax delinquency. The research methodology was basic, with a quantitative approach, a descriptive-correlational level, and a non experimental, cross-sectional design. The population consisted of 40 employees from the Revenue area of the Provincial Municipality of San Juan Bautista. The sample was a census, including all 40 employees. Descriptive results showed that the collection process was predominantly perceived as "Sometimes" (60%), while property tax delinquency was critically high (78% "Always"). Inferentially, a moderate and significant positive Spearman's Rho correlation of 0.469 was found, with a p-value of 0.002 (which is < 0.05). It was concluded that the obtained results determine a moderate and significant relationship between the variables, leading to the acceptance of the general hyp...