In Poland, the Left proposes implementing a property tax based on the value of real estate, known as a cadastral tax, instead of the current system which calculates taxes based on floor area. This reform is intended to address the existing inequities where property owners of luxury apartments in prime locations pay the same property tax as those owning modest homes in rural areas. By shifting the focus to property values, the initiative aims to create a fairer tax system that reflects actual wealth rather than mere size.

The proposed tax is designed not only to promote equity in the taxation of real estate but also to diminish the attractiveness of real estate investments for wealthier individuals and investment funds. The Left argues that a property's value should reflect its potential for generating wealth, and the current taxation model fails to account for this disparity. The move aligns with the Left's ideology that housing should be viewed as a social right rather than a commodity, encapsulated in their slogan "housing is a right, not a commodity."

Implementation of this new tax structure is expected to benefit the vast majority of Poles (approximately 99%), while imposing a heavier tax burden on around 1% of the richest investors and property acquisition funds. This shift in the fiscal policy aims to redistribute economic benefits and ensure that housing is more affordable and treated as a fundamental social investment, thereby fostering a more equitable society in Poland.