Normalization for three somehow identical tables
The question one has to ask is: Will I ever need the address id and the subscriber id more than once? If the answere to this is yes, go with the second approach. If the answere is no you could still use the second approach, but most of the time it is more convenient to use the first one.

If the triple ELECTRIC_SUBSCRIBER_NUMBER, GAS_SUBSCRIBER_NUMBER, WATER_SUBSCRIBER_NUMBER will always be the same for an owner, then I would make a separate table out of it, because it may happen, that one owner has multiple possessions.

Since the address of a posession and the space does uniquily belong to one possession there is no reason to split it out.

My approach would look like this:

POSSESSIONS
  ID
  [TYPE (1-APARTMENT, 2-GARDEN, 3-PLOT_OF_LAND)]
  CITY_ID
  VILLAGE_ID
  STREET_NAME
  BUILDING
  APARTMENT (nullable)
  SPACE
  SUBSCRIBER_ID (nullable)

SUBSCRIBERS
  ID
  ELECTRIC_SUBSCRIBER_NUMBER
  GAS_SUBSCRIBER_NUMBER
  WATER_SUBSCRIBER_NUMBER


You may skip the TYPE field, because the information is already encoded in the Nulls of APARTMENT and SUBSCRIBER_ID.

Normalization is all about eliminating redundacies. A good approach to work this out is, to take your scheme with good sample data and then try to change some information by hand. If you have to change data in multiple places for one bit of "atomic information", you should probabbly rethink your scheme. If you need to think about where this information was, because you have multiple tables with similar information schemes, then again, you should probabbly rethink your scheme.