This article undertakes the research problem of the assessment of the significance of poverty as a social challenge for local self-government units, and the differences in the assessment of the incidence of this phenomenon depending on the type of municipality. The authors also analyse the relationships between the ageing of the population and the assessment of the extent of poverty by municipalities. It must be pointed out that the undertaken problem has not been a subject of in-depth analysis thus far. Hence, this article fills the identified research gap in this field. The empirical part is based on the results of our own research, conducted using the Computer-Assisted Web Interview (CAWI) method on a sample of 144 municipalities of the Małopolskie Voivodship (Poland). In order to verify whether there is a relationship between the researched qualitative variables, the chi-square test of independence was used. In order to determine the relationships occurring between the categories of variables characterising the scale of the incidence of poverty and the remaining variables, a correspondence analysis was conducted. The research enabled us to find the issue of poverty to be one of the most important social problems from the point of view of municipalities. It is also worth noting that the degree of ageing in the population has an impact on the assessment of poverty among the elderly.