Property based tax is like a statement that the ownership of lands and landed property is a privilege that could be revoked; that the owner is like a lessee. A true owner must have irrevocable possession of his property; which means that ownership could only change hands by voluntary transfer (includes bank foreclosures) or death. And certainly never by seizure by government for nonpayment of a residence or land-use based tax.

To pay taxes from profits/income as a result of profits/income is a natural duty; indeed, the only natural tax responsibility. Paying taxes as a result of ownership of property is an imposed duty reminiscent of feudalism, and, in an interesting way, speaks of socialism.

Taxes on profits is an expense on business; taxes for ownership of property is an expense on life.

Retirees and those above sixty should never be required to pay any council/land-use/residence taxes for their property.

This is a step towards ending the practice entirely. End the practice entirely.

Footnote:
Incomplete thoughts