There were several political mistakes in that one. The poor outnumber the wealthy, so they can vote more. Anything that targets them can be a hard sell, especially if a lot of them are elderly.

I would make it a 'complete, long term non-occupancy' tax, that is solvable by renting the places out or having someone live in them. People can still have whatever space they want, but don't do the utter waste of buying a house as a another form of bank account.