[Scoundreller]

A farm is industrial property. If it’s highly valuable land, it’s either producing a high value crop, and can pay the tax, or better used for some other function.

If the farmer is struggling because of property taxes driven by their own increased property value... sounds like a good position to be in.

As for passing them on, that argument could be made for all taxes. If true, at least this structure would lower rents for low-value dwelling occupants and increase for those in more luxurious situations.