The most important source of income of the state is taxes. Taxes are compulsory and unrequited transfers collected on the basis of sovereign power. Various distinctions are made in taxes that have financial, economic and social functions. One of the distinctions in this context is the distinction of income, expenditure and wealth taxes. Turkey borders from all kinds of buildings, real estate taxes are taken under the name of building tax. The recent gain valuable housing tax levy that our tax system is located within the borders of Turkey and its value is taken out of residential real estate in nature that exceed a certain amount. It has been concluded that the valuable housing tax has practices contrary to the principle of fairness in taxation when it is considered in terms of the principle of justice in taxation, which is the most important of the taxation principles accepted as the constitution of taxation.