Rural property taxes can play a significant role in promoting sustainable rural livelihoods in transition countries in Central and Eastern Europe. The guide identifies issues that should be considered by those who are responsible for the technical design and implementation of rural property tax systems. It identifies the benefits and problems associated with the introduction of rural property taxes, the relationship to other taxes and organizational constraints, and provides a checklist for introducing reforms. Because of the broad interest in this publication, it has been redrafted for a global audience as Land Tenure Studies 7.