The main quality of real estate tax is that because of it the financial side of each person living in Russia should not worsen. Therefore, it is necessarily compared with the salary of citizens. Most experts and other specialists who considered this idea agree with this. Because it is planned to introduce it from next year in the tax system in some regions of the country. Perhaps the unified rate will have to be abandoned in favor of differentiated property prices, because they depend on average prices in some subjects of the state. Let’s try to calculate the optimal amount for all users whose apartments are average. In Moscow, analysts and other real estate market participants put forward their own developments on how to share tax rates, depending on the price policy of objects related to the Economy class. In addition, professionals received another proposal for the need to withdraw from taxation social housing standards. In most cases, they are determined by the municipality. The following information is known about the property tax for a family consisting of 4 people – 12 thousand rubles, if the apartment is three -room and its area is 71 squares in a house built of bricks, then about 8,8 per year. If the family has only three people, then 12 thousand 250 r., and if two, then 16 thousand 450 rubles per year. The amount differs depending on the city. Consider the approximate calculation of the apartment located in the capital, consisting of three rooms, in an improved panel house for a family of 4 members. It is 14,500 rubles, 33 400 r people., two 52 300 rubles per year. I must say that the new tax does not appear in our country, because the authorities are constantly postponing it, since some specialists working in a certain field are asked to postpone it with it. Probably for the reason that the clear classification of objects of the residential and non -residential fund is absent today. However, most of the experts on the introduction insist and consider it very important. Since it is based on a cadastre. It is impossible to finally understand whether a single property tax is needed or not at present, only after a certain time. Preparation for the law continues, for example, a thorough assessment of property is carried out because they are directly related to the bill.