This study examines perspectives on the dimensions of community capacity, comparing analyses from top-down (municipal staff) and bottom-up (community development association executives) viewpoints. The study focuses on eight elements of "community capacity," including project proposal writing, financial verification, community cohesion, community industrial development, clerical administration, human resource management, resource linkage, and local organizational coordination, within a certain county in northern Taiwan. A total of 516 questionnaires were collected (258 from municipal staff and 258 from community development association executives). Results indicate significant differences between the two groups in abilities related to project proposal writing, financial verification, community cohesion, community industrial development, and resource linkage. Structural equation modeling reveals significant differences in the composition of community capacity dimensions between top-down (municipal staff) and bottom-up (community development association executives) perspectives. The study concludes with implications and recommendations.