Some people don't want a "normal" life whatever that even means. If normal life sucks, why be satisfied with your lot in life just because most others are in the same lot? Why would you work for a better life if you're satisfied just with being mediocre and living "normal life"?
You say tax luxury, but property is luxury. It is the highest luxury! Especially if we are talking about owning land.
Bullshit. Our ancestors owned more property than some people do today. It's always been the case that human beings have owned property going back to the cave man. To say we should avoid having property is irrational and also doesn't match with history. People had farms, had houses, had land, and while you are right some cultures didn't need property in the sense that we do now, the fact is people had access to all of that. Please look up cultural anthropology and you will see going back many thousands of years humans have had property whether it was a tool they made, or their shelter they made, or the land they lived on, or their bodies. The humans who didn't own any property at all were property, and were treated as slaves.
If you tax consumption you mainly hit the poor and leave those who have lot alone. But, as the German constitution says "Property entails obligations. Its use shall also serve the public good."
Consumption isn't as necessary as you think. You require food, water, shelter, and other basics yes. You want the new smart phone, you want the new video game console, you want the new car, you want these material things which don't directly support your survival because it makes you happy. In my opinion that is what should be taxed, the wants not the necessities. Please look up the history of the Soviet Union and see how life was like when people didn't own property and were considered community property.
How many property owners do this without the "help" of the state?
It depends on the kind of property we are talking about. Personal property is no business of the state in my opinion. The house you live in, the car you use to go to and from work, the toothbrush you use to brush your teeth, your laptop, your desktop, your smart phone, this is personal property. Your body is personal property and it doesn't belong to the state nor does it exist to serve the public if you are living for yourself and not for the public interest.
Property is not luxury, it's fundamental to being a person. Your body is your property and it's not a luxury that you own it. Everything which directly supports your ability to survive is not a luxury. Luxury is stuff you don't need, and cannot show that you need to survive, like the video game consoles, big screen TV, your cannabis if you use it recreationally, the coffee and beer you drink, the junk food you eat, the movies you watch, the music you listen to, these are luxuries.