The demand for REE was the background to include them to those consisting of the property of the State Treasury in Poland, enumerated in the Geological and Mining Law (Article 10). The PLN 500/kg REE payment for exploitation of REE (exploitation tax) was introduced. Both proposals will restrain the REE recovery from exploited domestic mineral commodities. The term REE is imprecise. Their deposits are rare and may be classified as “REE ore deposits”. The REE are often the accompanying constituents in varied mineral commodities and are recoverable during their processing, outside the mine. The application of an exploitation tax in such a case is inapplicable. The established value of the exploitation tax is incomparably high in respect to the value of the REE contained in mined mineral commodities. The analysis of introduced changes of mining and geological law allow to suggest the reevaluation of ownership based subdivision of mineral commodities: name the mineral commodities belonging to the land property owners and leave the list of mineral commodities consisting property of the State Treasury open. The more careful approach is also necessary in the formulation of Geological and Mining Law. It should be preliminary formulated by persons competent in geology and mining and subsequently adjusted to juridical exigencies.