One of the six main dimensions of smart cities in the international literature is smart urban governance, which can in fact serve as a connecting link among the other dimensions and therefore holds particular importance. Given that the concept has received relatively limited attention in the context of smart cities in Iran, this study emphasizes the necessity of evaluating and formulating (and approving) smart city assessment indicators, which are essential for accurately understanding the current situation and for planning smart development across the country and in all cities. Accordingly, the research attempts to conduct a preliminary assessment of the current status of smart urban governance within municipalities. Considering the large number of municipalities in the country and the limitations of this study, the Municipality of Tehran (the capital of Iran) was selected as the sole case study. In the first step, using a descriptive method, the theoretical foundations and validated indicators for evaluating smart urban governance were extracted and categorized. Subsequently, based on the Cochran formula, an electronic questionnaire aligned with the identified indicators was distributed among approximately 100 managers and experts in the field of smart cities within the Tehran Municipality. Quantitative analyses were then conducted using SPSS software, including t-tests, related histograms, regression analysis, and beta tests (for ranking the scores obtained for the indicators), followed by qualitative interpretations of the results. Finally, based on the problem identification carried out in the smart urban governance sector of the Tehran Municipality, proposed programs were presented according to different time horizons, focusing on institutional structure and urban management–related planning, particularly within the domains of the Ministry of Roads and Urban Development, the Ministry of Education, the Ministry of Interior, and the Municipality.