Dear Sir or Madam, I propose to set a lower tax rate for land with unused land for the construction of buildings. The draft Real Estate Tax Law sets a rate of 1.5 for developable land without buildings, which I consider to be grossly disproportionate compared to other proposed levels of real estate tax rates. I base this on the following: we are a young family with an unresolved housing problem and, as a result, we saved in the bank under a state-sponsored housing scheme and, after a period of 5 years, took out a long-term housing loan to buy a buildable plot and obtained planning permission. As our current situation does not allow us to build a house, we would have to pay a tax of approx. 1.500 € for a 500m2 plot according to the proposal of the new Law.This seems to me disproportionate to the financial situation of our family of four, since the amount of the proposed tax is higher than our one month's income, and if the proposed tax rate is enforced, we will be forced to sell the property, which is not the purpose of the proposed Law, or so it is stated in the introduction to the proposal (Art. In view of the above, I propose to align the level of the tax rate with the proposed tax rate for residential buildings.