> What gives?

It's a law. You can just put in exemptions.

- "Land tax increases shall not exceed X% if it is your primary residence."

- "Land tax shall not increase if you are over the age of 65".

- "You may deduct monies put into the improvement of a property from your land tax."

- "You may not pay more than 5% of your income in land tax".

I don't see the issue. We don't tax income at 20% with no deductions. We don't place a sales tax on all goods equally. We don't tax corporations the same way we do individuals.