[hueving]

That's not how consumption taxes work: https://en.wikipedia.org/wiki/Consumption_tax

A property tax takes effect without sales occurring, without the property being used, etc. There is no act of consumption to tax, other than simply existing. And before anyone argues that the use of the land is the consumption, that would only make sense if the value of the house wasn't taken into account as part of the property tax.

If property taxes were only levied at the time of sale (e.g. stamp duty in Australia), then it would be fair to call it a consumption tax.

[harryh]

It's not exactly the same as a sales tax that is paid all at once, but it's basically the same as the size of the tax scales with the size of the consumption rather than the size of one's wealth.

[FabHK]

Consumption is not buying a house, the consumption is living in it.

[hueving]

The tax is not based on living in it. Nor is it based on the space it consumes.

[FabHK]

No. And if you buy an apple pie, you pay the sales tax on it, even if you give it to your kids to eat. And the sales tax is based on the price of the apple pie, not how many apples it contains.

It is still a consumption tax. If you rent the house out to others, presumably you'll pass on the consumption tax (or not, it doesn't matter).