I think a large property tax deduction makes much more sense than a large income tax deduction. (Although a universal deduction that lets you apply to any taxes makes the most sense.)

For someone who is retired or incapable of working, property taxes can far exceed the cost of food and utilities, and income tax deductions do them no good.

Of course, there's no guarantee that anyone will own their own property, but making it an option for retirement planning makes a self-sustaining retirement much more likely, especially so for those who have to retire unexpectedly, due to illness or injury.