The paper describes rhizospheric (Rs) and non-rhizospheric (nRs) soil to demonstrate the zone of the plant root impact on physical and chemical properties of the soil. The effects of the process accompanying the transformations of organic matter into humic substances in the rhizosphere of “common dandelion” Taraxacum officinale have been determined, and the properties of humic acids (HAs) were described. The importance of iron and clay minerals for the formation of a stable and water-resistant soil structure has been emphasized. The laboratory analysis involved determination of basic physical and chemical soil properties: texture, pH, cation exchange capacity (CEC), electrical conductivity, and content of total organic carbon (TOC) and dissolved organic carbon (DOC) and quality of humic substances: optical properties of HAs and its separation into hydrophilic (HIL) and hydrophobic (HOB) fractions, speciation of iron, glomalin operationally described as an easily extractable glomalin-related soil protein (EE-GRSP), and soil aggregate stability (SAS) of six size classes of soil aggregates. The Rs was reported with a higher TOC and DOC content (measured in the CaCl2 extracts), however not significantly. The HAs isolated from Rs revealed a significantly higher content of humic substances at its initial decomposition stage, as compared with nRs. A significantly higher concentration of EE-GRSP was noted in the aggregates of the rhizospheric zone (mean 1.14 g kg−1) than in the aggregates collected from root-free soil (mean 0.94 g kg−1). There was noted the highest mean share of 1–3 mm soil aggregates in Rs as well as in nRs, respectively 44.4 and 38.3%. The soil material both in Rs and in nRs contained high amounts of exchangeable Ca2+, and smectite is the predominant clay mineral. It was favorable for the accumulation of organic carbon and for the formation of good soil physical condition (tilth). Higher but insignificant SAS values were observed for Rs (mean SAS = 95.6%) than for nRs (mean SAS = 93.9%). The studies confirm the role of common dandelion roots in the process of organic carbon accumulation in rhizospheric zone and a favorable effect on the mechanism of the formation of water-resistant aggregates. Higher values of SAS for the Rs were affected by the content of TOC, DOC, exchangeable Ca2+ and the concentration of EE-GRSP, and, less considerably, the content of Fe and clay minerals.