I'd say that makes them the most unjust, as you're paying rent to the state merely for breathing and otherwise owning your own land. Why should grandma have to pay rent every year on a house she and grandpa "paid off" thirty years ago? That's one of the worst abuses of the power to tax that I know of. And if you don't think it's rent, try not paying it. See how long you stay in your house.
Most destructive? That's debatable. Unless property tax is insanely high, it's usually not a deterrent to business, and death taxes are never a consideration for a corporation, so property and death taxes don't have the power to retard economic growth the way income, corporate income and franchise taxes do.