Summary by means of a panel of municipal data from the Mexican states located on the northern border, we estimate the differences in the collection of the predial tax on each of them. The estimates presented to date of the border effect on the collection of predial are not comparable, as they have been obtained using different estimation methods and databases. Our aim is to validate this effect using the same model and estimation method. We found that, by monitoring by political, economic and fiscal variables, the municipalities along the border collect 69 more than non-border ones.