Property/Residence Tax is an Expense on Life

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

Taxation Comes by Nature

The root of taxation is as one view of the origin of the soul:
Like the soul emerged from the union of spirit and body, to facilitate the operation of the spirit in the living body as a person, taxation emerged from the formation of community to facilitate the living and operation of a community.

Your country needs you
  Or maybe just your money
There is natural reason to give her some cash
Only one by force
As a result of profits from the land

Tax is a characteristic of community. It is natural to it so that it is contrary to community, even potentially a threat to it, when contributions due are omitted.

That sounds hard
Tax collectors are
What if you don’t have
Then you don’t have to pay

Agreement to coexistence is implicit in community—forced or otherwise. (Read The Plight of Citizenship.) Some come into it; many are born into it. You agreed to pay—by presence. But only justly on the monies made from the land.

What’s my country again
It’s where I pay my taxes
Or where my profits come from
I am a world citizen afterall
But home is where I hang my heart