[kilotaras]

There's a reasonably simple change that would allow application of Harberger's taxes.

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.

[s1artibartfast]

So you still have renters paying property taxes.

Renters are the controlling party. Landlords are the restricted party- they can not rent to other people or use the house themselves.

[kilotaras]

In a supply-restricted markets taxes and subsidies are ultimately paid by a supplier independent on who actually transfers the money to government.