Using the concept of higher-order logic doesn't make your statement any more logical (or even an example of first vs second-order logic in the first place...)

Property tax is not the only tax based on residency. There are certainly other taxes based on residency (some cities just have a plain ole resident tax). Then, there are taxes which residents pay just by living there: sales tax, motor vehicle tax, local income tax etc. These taxes are all used to fund education, public parks, infrastructure.

Your illogical argument about him and the taxes bit notwithstanding, the rest of your thought's logic sounds like its based on the fallacy that the individual in the OP thinks that the problem can be fixed with a single, simple solution. He actually spent the time doing his research, so it stands to reason (to me at least) that he will have also come up with many different things to try to fix the problem.