Strengthen central government’s financial policy areas more pronounced with enactment of Law No.28/2009 on Local Taxes and Levies which authorizes 11 types of local taxes, including authority to manage land and building tax Rural and Urban (PBB-P2). The study was conducted in Sleman regency government to know pendaerahan process, transition and implementation as well as the picture before and after the transition of the management PBB-P2 years 2009-2013. Descriptive and qualitative research methods, data collection techniques with interviews, documentation, and questionnaires. Qualitative descriptive data analysis techniques and interactive data analysis. Conclusion research 1. Tax Pendaerahan under Law No.28/2009 implemented by the authority manages the collection of 10 of the 11 types of taxes for 2-6 years on average above 100%. 2. Transition PBB-P2 management optimal implemented by the Regional Regulation and drafting the decree, the formation of Receipt, preparation and improvement of human resources, the availability of budget, equipment, data, and the establishment of partnerships. 3. Implementation of PBB-P2 management authority in the transition to establishment of technical regulations, administration, and management system PBB-P2. 4. Picture before and after the transition of the PBB-P2 management in Sleman regency government showed its management work well. Researchers suggestion is to expand co-operation, maintenance and renewal of the United Nations data bases PBB-P2, increased capacity and welfare of the United Nations managers PBB-P2. Keywords: Pendaerahan Tax, Tax Management Transition, Implementation Management of Tax, Tax on Land and Building Rural and Urban (PBB-P2).