...apartments? I have 50% of an apartment of 85 sq.m.
 Tatіana Mazur
                
                
                Tatіana Mazur
            
            
    It is necessary, but not the entire amount.
If the apartment is in the partial ownership of several people and is divided in kind, then tax on this real estate will be paid by each owner for his share.
If the real estate is in the common joint ownership of several persons and is not divided in kind, then one of the owners with their consent will pay the tax.