Property taxation is a universal tax that has become a veritable tool in the financing of Urban Infrastructure in the major cities of developing countries. It has also become a veritable tool in the enhancement of good governance as it is ability to be paid on the basis of the annual value of properties within a locality is one of its advantages. However the participation of every member of the locality in the finance of urban infrastructure through property taxation be it the rich or the poor must be encouraged in order to allow for the participation of every strata of the locality. To this end a veritable tool in property tax that could encourage the poor to participate in payment of property tax and also in the process of governance known as Circuit Breaker was suggested together with a flow chart for the application of the circuit breaker. It is however important that the basic requirement for the implementation of the property tax be put in place first.