Taxes related to property and land are the absolute worse taxes of all!
At least you can work for cash or just not buy things, but taxes on simply existing on the ground or under a roof should absolutely be unconstitutional since it negates the concept of ownership.
Its state based feudalism.
Besides, the government does everything possible to artificially inflate property and land values, both because it profits from it via taxation and the entire economy relies on it.
If you made it the only tax, your land value would increase 10x and the taxes would go up 20
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