The implementation of regional autonomy authorizes local governments to manage financial resources their area. Financial resources are realized in the form of fund balance, such as land and building tax. Surabaya Government in 2011 and 2012 was not able to achieve its goals, land and building tax up to 100%. Therefore, this research aimed to describe the tax awareness of the Surabaya citizen located in District Mulyorejo as one of five District which had tax arrears about Rp31 billion. This research used a qualitative research with phenomenology paradigm. Informants in the study were Society in District Mulyorejo who have experience paying tax and meet the criteria abiding taxpayers. All Datas in this study were collected through structured interviews and in-depth to the informants and analyzed by Milles and Huberman analytical technique. The results showed that the informant studies have had awareness of taxation that encourages them to dutifully pay the tax on land and buildings every year although they wanted to know how to calculate taxes. They also suggest the Government should improve their performance regarding to tax collection method, so the Society trust to Government in managing the tax.