Real property tax is considered the most crucial source of revenue for local governments. However, studies indicate significant delinquencies in real property payments, and one legal remedy is the Compromise Agreement, which allows taxpayers to settle arrears through installment payments. Guided by Governance Theory (Rhodes, 1996 World Bank, 1992), which emphasizes transparency, accountability, participation, responsiveness, and efficiency in public administration, this study was conducted to examine the practices, challenges, strategies, and insights of research participants in the implementation of the Compromise Agreement Program for delinquent real properties in the Province of Davao del Norte. This research employed a descriptive, qualitative (case study) design. Data were collected through Key Informant Interviews (KII) with eight informants and a Focus Group Discussion (FGD) with eight participants, using a researcher-made instrument validated by experts. The findings revealed four key practices in program implementation: information dissemination, taxpayer engagement, screening and assessment, and field-based implementation. The study also identified three main challenges: ownership complexity, system inefficiency, and public misunderstanding. To address these challenges, strategies such as public communication, flexible payment schemes, community engagement, and systematic monitoring were employed. Additionally, participants shared insights on administrative enhancements, extensive field implementation, a taxpayer-centered approach, and community education, highlighting the practical relevance of governance principles in improving program outcomes. The study also confirmed the applicability of Compliance, Fiscal Administration, and Governance theories in explaining the observed practices and strategies. Finally, the study recommends further research to validate and expand upon these findings, ensuring more effective and sustainable implementation of local tax programs.