The key goal of the paper is a comparative analysis of the use of general assets through selected benchmarking indicators. The term benchmarking is derived from the English word "benchmark", which can be translated as: standard, comparative point or benchmark. Therefore, the city that achieved the best value in the given indicator will be referred to by this name in the article. The object of the research is all Slovak district cities divided into size categories according to the number of inhabitants and the observed period is defined as five years, limited to the years 2014-2018. An essential part of the paper is also the final ranking of research objects according to their success in selected benchmarking indicators in order to find a benchmark in the field of municipal property management. Determining the final order of the selected sample of cities is in our conditions still an absent element in evaluating the effectiveness of the performance of the selected range of competencies of local units.