What if you raised property taxes with the expectation that the tax isn’t often actually paid? For example, if every piece of real estate had to be traced back

What if you raised property taxes with the expectation that the tax isn’t often actually paid? For example, if every piece of real estate had to be traced back to the natural person owner(s) and the property is taxed at the individual level but graduated. Significantly. So no tax at all on the least valuable property you own, 50% tax on the next least valuable property, 100% tax on the next least, etc. With the goal being to significantly disincentivize the hoarding of housing (which is both a necessity and a form of “wealth” building) rather than to collect and redistribute wealth? Even though the ultimate outcome would (hopefully) be redistributed wealth.