Don’t follow American property tax example
This mix is not possible in the States as the long standing property tax has effectively segregated citizens into age and education-related haves and have-nots, many in gated subdivisions never coming into contact with fellow citizens out of their own little circle.
A Harvard professor calls this the ‘Skyboxing’ of society, some looking up and others looking down, never interacting with each other. I would hope Ireland would avoid the mistakes of the US and ensure grandparents would not have to sell the family home because of property taxes based on valuation, and long standing mixed communities of various talents and resources would continue.