The value of the new real estate tax rate for the population of Bashkortostan is still unknown. There were conversations that for low -income categories, which have an area of apartments up to 55 square meters. m and land no more than six acres of tax rate will be zero. For residents of Ufa and other cities who live in apartment buildings, the issue of introducing a single tax is discussed. To do this, they need to cancel the land tax under the building, the owners of which residents are in the current legislation. The authorities do not say goodbye to the idea of a single full -fledged tax, but it is impossible to introduce it now, since the land and buildings may have different owners. However, unified objects are more convenient for tax administration and for civil circulation. To stimulate the formation of unified objects, lower tax rates can introduce.