In the Netherlands we have two categories of rental homes: social and “free”.

Social ones have a rental price cap set by the government based on a point system (more points = higher max rent). These points are a reflection of the value given to living there. Dishwasher? That’s a bunch of points, separate garden? More points. It’s not perfect, but it’s helping a whole bunch.

If your house is being rented for more than a certain amount per month, you’re in the free section. No real requirements are present there. Renters still have very strong protections from landlord abuse through.

If you’re to implement a cascading tax system which increases per house, the second group would be the one I’d target. Social housing isn’t very profitable and is therefore mostly run by non-profits.