Answer:
This is because a country’s population mainly comprises of more middle class people and small low class or rich people. It is also a major part of the expenses of a middle class individual.
Poor people are mostly unemployed or occupied with petty jobs in which their taxes are usually very small.
The middle class have many people under this category and the taxes are usually substantial. Since the rich have a few people under this category,it is believed real estate taxes are taxes on middle-class people due to the number of people in this category.