Housing policy is one of the most significant challenges for local government in Poland, especially for municipalities (gmina). The deepening processes of depopulation, an ageing society, the migration of younger generations to major cities and a low birth rate pose challenges for local authorities in managing housing policy. The general framework for the development of municipalities is outlined in the municipal development strategy, a comprehensive document that defines the directions for development. An innovative approach to implementing housing policy action plans is the optional adoption by municipalities in Poland of resolutions on local housing development strategies. These programs address not only the municipalities’ internal housing resources but also take into account diverse ownership structures, including commercial housing, social housing, housing cooperatives, housing communities, as well as individual housing development. The main research objective is to conduct an in-depth legal analysis of the legal framework for the drafting of housing policy by the municipality as the basic unit of local government in Poland. The subject of the analysis is also to examine the legal nature of the municipal housing development strategy as a tool for supporting the urban housing policy.