The practice of rating real estate is essentially an internal revenue source, synonymous to tenement tax levied on the owner/occupier. Property rating in Nigeria is bedevilled by many factors that impeded its smooth implementation and operation, thus, this form of taxation yields zero revenue in Bauchi, due to failure of implementation. This study is aimed at measuring the impact of non-implementation of property rating on community healthcare in Bauchi metropolis of Nigeria. Two hundred and fifty (250) closed-ended questionnaires composed in five-level Likert scale were distributed to professionals in the field of real estate and facilities management, in the academia and estate firms, and two hundred and twenty one questionnaires (221) were mailed back for analysis. The Structural Equation Modelling (SEM) in IBM version of SPSS with AMOS was used to establish relationship between the variables. Findings from this study reveals that PRP does not command direct impact on community healthcare services, however, the services financed by property rating in the area of sanitation and sewage cleaning has the tendencies to curb the occurrence of diseases like cholera and malaria. Thus, it can be understood that a fully institutionalized practice of property rating could avert the outbreak of diseases
