The income inequality of two municipalities could affect the governance of local government units (LGUs). This study compared the governance and response of two municipalities with different income classification. It also determined the citizens’ perception of corruption and people’s attitude toward the LGU. This study is a comparative-descriptive type of research utilizing secondary data, particularly the Citizen Satisfaction Index System (CSIS) research reports. The second class municipality provided more services to the citizens than in the 4th class municipality. However, there was no significant difference in the citizen satisfaction (z-value = 1.93, p-value = 0.0536) on the governance and response overall services of the 2 LGUs. There were twenty-one (21) out of 150 citizen-respondents (14%) of the 4th class LGU experienced or encountered corruption while 11 or 7.33% of the citizens in the 2nd class LGU experienced corruption. The residents of both municipalities showed positive attitude toward the municipal government and perceived that their LGUs are moving towards the direction of its vision and attainment of its mission. Improvement of the LGU governance and response services on disaster risk reduction and management focusing on emergency preparedness in case of natural calamities and disaster such as pandemic is highly recommended.