First of all, it must be said that taxes are not earmarked, otherwise they would be fees. In this respect, it is not about genuine cost recovery. Besides revenue for the municipality (which does not have many possibilities to generate such), it is also about a steering function in terms of social justice. But precisely from this background, I agree with your demand that the building does not belong in there. Because the aim is to promote buildings that use living space efficiently on the scarce resource of building land. So the same property tax for the plots, but whoever builds an apartment building on it divides it among more households. Those who indulge in the luxury of a single-family house simply have to bear the same tax alone. This logic is undermined by the income approach. I also do not think that is good.