All property is now taxed at 0.15% after the change. I suggest that in any future amendment, a different tax should be set and applied to property used by the owner, family members - children, parents, grandchildren (usually free of charge) and those who market or sublet the property to others. The records just need to be checked or reconciled. Family members already pay the land tax, are registered permanently and actually live there. This also solves their housing problems. Those who sublet to strangers already pay tax on the rental - so check the residence registration and the tax registration. We should instruct the surveying administration, the tax office, the land registry to STORE the records and send the decisions to all taxpayers. because now quite a lot of them do not even pay the tax on the building land, because nobody has ever sent them the receipts. The arrangements for people living abroad who have not paid tax so far should also be checked and harmonised. I am sure that this would give us enough money without new taxes.