States use property taxes because, unless in their individual states, there is no prohibition against it. Second, it is a tax against wealth, in the form of real property. Texas used to tax “cash on hand”, “bank stock”, “personal property”(furniture, etc), but because no one declared it and it could not be found, it was ultimately removed from the Tax Code.
The problem is that property is not assessed evenly. For example, residential property under $500K in Texas is apprx 95% on average of value. Above $500K, it drops significantly due to a lack of information. Apartments and office buildings at about 35% of value, same with commercial land (Texas is a non-disclosure state).
Sales taxes would be more equitable as all would pay them depending on their consumption.
Taxing property when it is sold would be a good idea.
Taxing corporate properties that aren’t being used for a decade would help keep companies from buying up land to keep it out of peoples hands.