It would be simpler to charge a property tax on every property and provide a tax credit to every individual based on the average property tax collected. I think

It would be simpler to charge a property tax on every property and provide a tax credit to every individual based on the average property tax collected. I think it would be more robust against people trying to find loopholes. That would also be more fair to renters. Much of the tax charged to commercial landlords would likely be passed on to their tenants. Providing renters with the same tax credit as home owners will offset that effect.