Local self-government shall perform public tasks not reserved by the Constitution or statutes to the organs of other public authorities.
- The commune (gmina) shall be the basic unit of local self-government.
- Other units of regional and/or local self-government shall be specified by statute.
- The commune shall perform all tasks of local self-government not reserved to other units of local self-government.
- Units of local self-government shall possess legal personality. They shall have rights of ownership and other property rights.
- The self-governing nature of units of local self-government shall be protected by the courts.
- Public duties aimed at satisfying the needs of a self-governing community shall be performed by units of local self-government as their direct responsibility.
- If the fundamental needs of the State shall so require, a statute may instruct units of local self-government to perform other public duties. The mode of transfer and manner of performance of the duties so allocated shall be specified by statute.
- The administrative courts shall settle jurisdictional disputes between units of local self-government and units of government administration.
- Units of local self-government shall be assured public funds adequate for the performance of the duties assigned to them.
- The revenues of units of local self-government shall consist of their own revenues as well as general subsidies and specific grants from the State Budget.
- The sources of revenues for units of local self-government shall be specified by statute.
- Alterations to the scope of duties and authorities of units of local self-government shall be made in conjunction with appropriate alterations to their share of public revenues.
To the extent established by statute, units of local self-government shall have the right to set the level of local taxes and charges.
- Units of local self-government shall perform their duties through constitutive and executive organs.
- Elections to constitutive organs shall be universal, direct, equal and shall be conducted by secret ballot. The principles and procedures for submitting candidates and for the conduct of elections, as well as the requirements for the validity of elections, shall be specified by statute.
- The principles and procedures for the election and dismissal of executive organs of units of local self-government shall be specified by statute.
- The internal organizational structure of units of local self-government shall be specified, within statutory limits, by their constitutive organs.
Members of a self-governing community may decide, by means of a referendum, matters concerning their community, including the dismissal of an organ of local self-government established by direct election. The principles of and procedures for conducting a local referendum shall be specified by statute.
- The legality of actions by a local self-government shall be subject to review.
- The organs exercising review over the activity of units of local self-government shall be: the Prime Minister and voivodes and regarding financial matters - regional audit chambers.
- On a motion of the Prime Minister, the Sejm may dissolve a constitutive organ of local self-government if it has flagrantly violated the Constitution or a statute.
- Units of local self-government shall have the right to associate.
- A unit of local self-government shall have the right to join international associations of local and regional communities as well as cooperate with local and regional communities of other states.
- The principles governing the exercise of the rights referred to in paras. 1 and 2 above by units of local self-government shall be specified by statute.