Drive down the price of land to zero via taxation and you cannot use that home to reduce your income need from retirement. It will force them to sell the proper

Drive down the price of land to zero via taxation and you cannot use that home to reduce your income need from retirement. It will force them to sell the property to make way for further development, since the cost of land is no longer so high that you need to borrow money from the bank to purchase land, only to pay the ongoing taxes.