Sell the asset or take more credit?

Just try it out, maybe you'll find a few supporters. Oh, and keep me posted.

Just the increased pulse of some forum writers here would be worth it. As soon as you write "special tax on undeveloped plots with building rights," they start jumping wildly around like Rumpelstiltskin once did :-)

By the way, in Bavaria this possibility already exists by law, it just is not applied yet. The reason for this starts with C...

So a property tax would be fairest if it decreases progressively with the number of inhabitants per square meter of land. Prohibitively high tax for completely uninhabited plots, and then a decrease in property tax per resident.

I can already imagine the stories of people who can no longer afford the special tax after their children move out. Whereas those are still considered, unlike young couples who want children soon and are already buying/building the house for that as long as there are still two incomes. Definitely exactly what they both need.

The special tax could only come into effect after two years and would thus be a good substitute for the building obligation.
The fact that people occupy living spaces for larger families for a long time is, from a socialist worldview, of course antisocial, and therefore it would only be logical to motivate them to choose a more suitable domicile. However, I can also well imagine a special regulation for parenting periods.
Basically, a tax discount that lasts 10 years per child.
Interesting topic but unfortunately completely off topic...
Back to Topic:
Sell removed land immediately.
Give/sell other plots to family or friends who want to build.

I can already picture the stories of people who can no longer afford the special tax after their children have moved out.

Hey, you really wanted a tax that I would have to pay too. Fine by me! And now you don’t like it again. So, would you prefer the special tax only on completely undeveloped plots with building rights, so at least no wrong people get hit? Certain grace periods like 2-3 years free and then a gradual increase of course included. Of course, that misses some of the right targets by taxing only completely undeveloped plots (e.g., not me, bastard, who honestly would have really deserved it), but at least it spares the wrong ones (e.g., single pensioners, who you really don’t want to tax additionally). Really entertaining here :D

Families already have some tax reliefs and receive subsidies. From a genuinely socialist worldview, families should not be supported. Socialism is also about better living conditions. What stands in the way is the constantly growing overpopulation. Not that I would endorse this, but usually attempts are made to tweak insignificant things and to demand restrictions on others.

I didn’t want any tax at all, I already pay enough anyway. Like everyone else, by the way ;). I wasn’t here all day today and just now missed a bag of popcorn I think the market regulates this quite well through opportunity costs. Leaving a property in a prime location empty might make it more valuable eventually. But if it’s located so that you could rent out 10 apartments there, not building on it also costs quite a bit of money. Although that probably doesn’t apply to the OP with a land price of about €100, in such areas there is little renting.