This sounds good in theory but what are the options?
1. You can forgive the taxes in which case everyone else in the tax jurisdiction just pays this person's taxes indirectly.
2. You can lien the property and pass the bill on to the estate, in which case you're either having the heirs pay the taxes (and late fees, and interest) with extra steps, or if no heirs the buyer pays less for the property and the end result is basically #1.
Say retired couple owns a $500k home and can't pay $5k/yr property tax. They will live for 10 more years.
With no lien, they are forced to sell and buy a cheaper $450k house, using the equity to pay property taxes. When they die, heirs get $450k.
With the lien, in 10 years the estate sells the house and the heirs receive $450k after paying the back taxes.
Obviously this is simplifying a lot, but I don't think the rest of society is being shortchanged by the lien mechanism. Except in the case where the unpaid taxes exceeds the value of the house.
