Somehow taxing peoples' labor is not immoral? From efficiency standpoint, property taxes will be more efficient than income taxes when it comes to expenditures

Somehow taxing peoples' labor is not immoral? From efficiency standpoint, property taxes will be more efficient than income taxes when it comes to expenditures for local infrastructure. Having only income taxes and no property/land taxes implies a direct subsidy from the middle class to aristocracy billionaire class. The exact reverse of what your intention seems to be? No property tax removes the need to return properties to the market, when underused. It would result in extremely high properry prices in the environment of zero interest rates. Pricing everybody out completely. And no, property taxes are not passed down in higher rents. They do the opposite - decrease rents - by making the market more liquid. See "tax incidence".