What is the ruling on Zakat for the first and second apartments, knowing that the first apartment is for dwelling and he is trying to sell it, but not for the purpose of trade, and the second apartment will be received after 3 years?

Zakat is not obligatory on apartments that a person does not own with the intention of trade. Even if he decides to sell one of the apartments for a reason other than trade and profit, there is no zakat on it, because the intention of selling here is not for profit, but due to a lack of desire for it.