On the contrary, taxing church property most certainly has to do with worship. Churches were not built with taxpayer funds--they were built on the backs and contributions from their parishioners and congregations as a way to have some common place in which to meet, pray, and do whatever compliments their worship. While in a pinch, church services have been held in all sorts of odd places, your proposal for meeting is ludicrous.
Requiring churches to pay a special tax in order to worship will eventually kill off churches and organized worship. And yes, the POOR will be hit the hardest!
Maybe this will make it simpler for you -
the church IS NOT a building IT IS people
If the church group you attend needs brink and mortar to worship, my spirit breaks for you and them.