The Netherlands has a 2.2% tax on secondary properties with a €50k threshold (total wealth, not per-property). So any holiday home, shed, storage locker, garage space, parking spot, bungalow, pied-a-terre, apartment for your children falls under that tax.
It's.... problematic to say the least. Say you bought a bungalow for €30k in the 2000s that you frequently visit to escape the city. You are a middle class worker, it's paid off and monthly costs are minimal. It is now worth €350k. You need to pay €7700 a year. Most people don't have that type of money so they are forced to sell.
That's a pretty low threshold, but isn't the goal of the tax to make you sell the bungalow so someone can live in it? This seems like a policy working as intended if it's really worth 350k
Due to zoning (not sure how that translates) nobody can live permanently in the bungalow. It is only for recreational use. Has to do with infrastructure, power delivery, sewage, building standards. If it was allowed to live in that bungalow it would be worth double that.
That sounds like it would be pretty reasonable if the threshold were higher.