I think this is a good idea if you want to murder the housing market in the game further, and ensure that players continue to leave out of frustration at the way systems are being handled. Players like myself have already spent enough time being extremely frustrated with the way housing has been handled from the day it was implemented, and for me tax would be the thing that makes me quit outright and never return. I already can't take more than a month break if I want to retain what I worked extremely hard to afford.
Punishing players for developer shortsightedness is not the solution.
Edit: If there's any system to really be pushing for it's an account-based limitation on housing. Players who own multiple personal and FC houses across multiple characters are holding a lot more land that could be given to people who want it.
