Sibling comments have provided responses to other aspects, which all also seem right to me.

The proposed land tax in my state has land tax for seniors accrue against the property and is paid upon sale or death.

The objection to this is that it's a "death duty", to which the response is that you did absolutely nothing to help increase that land value. In fact, you worked against increasing efficiency by holding on when the land could be used for more productive purposes.

That's why the Georgist land tax is such a good idea; it taxes you based on the gains that the rest of society generated for you. Whereas a property tax also taxes you for your own investments.