By introducing a property tax, we increase pressure on the supply side and tax the owners of capital. This makes it cheaper for young families to access housing, and forces the wealthier segment of the population to participate in savings conditions. Selective taxation is a must. A minimum tax rate for homeowners who actually live in the property and a progressive rate for those who earn money from the property. Administrators must have information on the apartments to be rented out, which is also communicated to them by the occupants for the purpose of cost allocation. The government should introduce legislation requiring the manager to provide regular data on the letting of flats. This would curb 'black' renting and provide relevant data on the occupants of the flats. Tax evaders would be easily persuaded by the originality of having a registered partner in one flat, a child in another, and owning the third ourselves. The collection of taxes from renting out apartments would be significantly improved if legislation were to impose heavy penalties on potential tax evaders. A database on the number of homes being rented out would be introduced and would allow for a fairer imposition of property tax. It should be borne in mind that the data on the rental housing market is not monitored by any institution, and it is also necessary from this point of view.