Not necessarily. One basis for rates and taxes can be the proportion of an individual's unimproved land value. Typically apartment dwellers end up paying far

Not necessarily. One basis for rates and taxes can be the proportion of an individual's unimproved land value. Typically apartment dwellers end up paying far less rates and taxes under such a scheme. (ignoring any question of economics such as rent-demand elasticity and whether landlords can just pass the full cost of any tax increase onto tennants). I also know that my comparative insurance is less because I live off the ground floor in an apartment block with restricted/limited access and hard concrete construction. Any desire to tax non-dense/dense properties at similar or different rates is a particular policy choice, and on a cost ratio basis the denser living choice often ends up being cheaper because resources can be pooled and shared.