Joe the Waiter buys a house in a rough neighbourhood with his partner Lance, who works a hospital caregiver job, and together, their relationship becomes a comm

Joe the Waiter buys a house in a rough neighbourhood with his partner Lance, who works a hospital caregiver job, and together, their relationship becomes a community fixture that makes that neighbourhood a little more desirable for other families, who move in, and leverage their property to send their kid to college, who in turn become engineers and lawyers, etc. Eventually, Lance dies, and Joe lives on his remaining pension in the house they had together, in a neighbourhood they invested their lives in and made it desirable and safe. This hypothetical couple took a risk by moving into an area that was blighted by related naive policymaking the OP was advocating, and a LVT just penalizes them for their rapacious capitalist gentrification of a progressive policy failure.