I propose to tax all immovable property, without any exceptions, at the minimum tax rate, uniformly throughout the territory of Slovenia. However, a practical test should show two items before introducing this tax. The first is the level of the tax compared with the building land premium, which should not be higher than 2 times the current tax. The second should be the gross proceeds of the tax to the Treasury. Property tax exemptions should be a deferral, for socially disadvantaged groups of citizens, and not a reprieve. The deferral may be for life, but on inheritance it must be taken over by the heirs if they are able to pay it, otherwise they are also subject to the deferral. In this way, social security will not be jeopardised by the estate tax, and the State will either collect the tax in arrears or take possession of the property that the heirs have renounced. In any case, if we do not want a punt, it is not permissible to foreclose on socially deprived citizens.