If I am right, one of the taxes that the new property tax is supposed to replace, the wealth tax, contained a relief for residential property. I propose a change in this direction, linked to the square footage of the residential property and the number of people registered (if you live alone in a 100 sqm flat you have a relief of e.g. 25 sqm, but if there are several people living in a 100 sqm flat, each additional resident has a relief of e.g. 10-15 sqm). Such a relief would move the tax from a tax on the depopulation of the population to a socially conscious tax.