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Since the fiscal burden of the citizens in the Republic of Croatia has reached its maximum, it is necessary to pay much more attention to non-fiscal financing of public requirements on the state level, as well as on the level of the units of local self-government. Significant non-fiscal income could be realized in the structure of the state budget and of the budgets of the units of local self-government, if the housing fund that used to be in public ownership and that is now the property of the Republic of Croatia were allowed for purchase. In addition to financial effects, this would also have legal effects, which are even more important, because these apartments and houses could now be bought even by those categories of citizens that were not in the position to that before. By continuing the process of privatization of the housing fund, the Republic of Croatia would prove to its citizens that it is a democratic and social state in which the power derives from the people and belongs to the people as the community of free and equal citizens. In this paper, the following methods were applied: analysis and synthesis, classification, comparative method, dialectical method, empirical method, and the case study method.