The objective of the research was to determine the factors that determine the non-payment of the property tax in the district of San Miguel, for which the descriptive and correlational methodology was applied, through the LOGIT-PROBIT type models, applying a sample of 375 respondents. It was possible to determine that the variables of gender, occupation, payment with amnesty, the means of information, knowledge of the sanctions, considering knowledge of the rights and obligations and with the condition that the municipality reports positively determined the payment of property tax at 4.33%, 4.75%, 23.91%, 4.53%, 10.01%, 4.08% and 12.15% respectively; while age, marital status, level of education, income, decrease in taxes, service to the municipality, system improvements and knowledge about taxes negatively determine the payment of property tax in 3.97 %, 4.75%, 1.61%, 0.81%, 0.74%, 2.28%, 0.82% and 2.09%