The article explores the complex is conceptually the term «housing» for the purpose of organizing a unified terminology in the regulations. The concept of housing is analyzed from the perspective of a specific object of property rights in order to bring the common terminology of the Tax Code of Ukraine, the Law of Ukraine «On state registration of real estate rights and encumbrances» and other normative documents to the definition of «dwelling» enshrined in the Civil Code of Ukraine.

Also conducted delimitation from similar concepts: non-residential real estate, residential and non-residential premises. The concept of residential property is revealed through the delineation of individual objects, «building», «construction». Particular attention is paid to the notion of the housing stock and its structure.

Identification of gaps and inconsistencies in existing legislation for interior based on the analysis of existing instruments. It is proposed the adoption of the new Housing Code efektivnoy to protect the housing rights of citizens.