First, there is no middle, it would be more useful to describe socioeconomic classes of people by decile, or even quintile.
But the top 10% surely owns more real estate than the bottom 90%, so low property tax is very regressive since it allows them to hoard real estate, while the rest of the population pays to secure it via funding the police/legal system.
Second, the lower socioeconomic classes are going to spend all of their money on rent, and goods and services, like consumables and healthcare and food and tolls. So sales tax and usage based taxes for things necessary to live are the most regressive.
[0]https://www.thirdway.org/report/the-two-decade-red-state-mur...
[1]https://www.newsweek.com/these-republican-cities-have-higher...
The recent wave of legislation being passed is obviously nothing related to crime.
https://apnews.com/article/desantis-florida-dont-say-gay-ban...