Taxes on land and personal property in the US date back to colonial times. And tax policy often distinguishes between property utilized in different ways (eg. p

Taxes on land and personal property in the US date back to colonial times. And tax policy often distinguishes between property utilized in different ways (eg. personal vs. business). I doubt you’d convince a judge that a tax that varies based on whether property is unused impinges on some fundamental right in a materially different way.