Properties which are owned by a municipality and have not been given to a person or institution for perpetual usufruct and properties that are used by a municipality under the perpetual usufruct act.

Municipality property reserves can be used for the development of the gmina and organised investment activities, in particular for the implementation of residential construction and related technical infrastructure facilities, as well as for the implementation of other public objectives. The basis for creating the gmina's stock of real estate are studies of the conditions and directions of spatial development of the gmina, adopted on the basis of regulations on spatial planning and development.

• Act of 21 August 1997 on real estate management
  Place of publication: (Dz. U. z 2023 r. poz. 344)