It would be far simpler to just make real estate taxes, particularly the land value portion, a larger portion of taxes in general. The only cost is assessment,

It would be far simpler to just make real estate taxes, particularly the land value portion, a larger portion of taxes in general. The only cost is assessment, which is already done, instead of an entire new bureaucracy keeping tabs on how much everyone utilizing each piece of property. In the extreme case, this scheme would be Georgism: https://en.m.wikipedia.org/wiki/Georgism https://en.m.wikipedia.org/wiki/Georgism