Land value should be the only thing they tax, IMO.
Why should someone that improves the appearance of their home or improves a plot or improves anything on a piece of land be penalized for it with very much higher taxes?
Detroit is the perfect example of what happens when the physical expression of civilization is taxed into oblivion (not to mention taxing the human expression of civilization with income taxes).
Property possession shouldn’t be taxed, period.
This infringes on your unalienable right to property, because they can simply take it from you if you can’t pay the tribute every year.
A head tax is the only justifiable tax.
Good question. And on the other hand, why should someone who has let their property decline and depreciate get by with a lower assessment? They should be taxed as if their property was in good condition.