On a more serious note, I think tax is a terrible solution. Who is going to value all of these use rights, restrictions, and options on an ongoing basis. Why punish everyone with any kind of good faith contract to deal with an extremely niche issue, which may not even be a problem.
Seems like the current solution is best. If someone is bothered, they can complain and the AG investigates. If someone is engaging in anticompetitive action, they get fined. It amounts to the same thing without screwing everyone over.
1. Restrictions have to have a "controlling party": a dedicated party that controls the restrictions and can agree to lift it. Classical example would be HOA, but it can also be a seller if they want to sell property with additional restrictions.
2. The controlling party sets the price of a restriction
3. Restricted party can remove the restriction paying price set in 2 to controlling part.
4. The controlling party pays tax as percentage of price set in 2.
Renters are the controlling party. Landlords are the restricted party- they can not rent to other people or use the house themselves.
Consumption and supply is not fixed and taxes aren't a free lunch.