No, the judicial branch has the role to check that democracy does not become mob rule. There are some basic rights and liberties, but there are others not clear written on paper, but still not removable by vote.

Taxes on land and personal property in the US date back to colonial times. And tax policy often distinguishes between property utilized in different ways (eg. personal vs. business). I doubt you’d convince a judge that a tax that varies based on whether property is unused impinges on some fundamental right in a materially different way.

This is not what I addressed with my comment.