People require road maintenance, unless your population is completely immobile. Cars need more of it than other modes of transportation, but roads are necessary

People require road maintenance, unless your population is completely immobile. Cars need more of it than other modes of transportation, but roads are necessary either way, to the point that there are a bunch do special cases in real estate laws dealing with access to roads. Homes are relatively unique in being something you own and still have to pay taxes on. They’re also unique in being something whose ownership and location determines so much about your life, such as where you vote and who you vote for, whose taxes you pay (far beyond property taxes), where your children can go to school, which police department serves you, whose laws you have to follow... it seems reasonable that they would have a special tax status too.