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The Lib Dems advocate a "mansion tax", under which owners of homes worth more than £2m would pay a 1% annual charge on property values above that level.
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A new 7% rate of stamp duty would be charged on properties worth more than £2m - and anyone trying to buy a £2m home through a company would face a punitive 15% stamp duty rate.
The high-value property levy will raise £1bn through a staggered charge on properties worth more than £2m.
Pointon argues for the introduction of an annual charge on properties, which could be introduced by revaluing and changing council tax bands.
The levy follows the announcement last year by Danny Alexander, the Lib Dem chief secretary to the Treasury, that the party was shelving plans to impose a 1% charge on properties worth more than £2m.
Consultation on the introduction of "a large annual charge" on properties already held in so-called "corporate envelopes".
The property tax, they say, is a way of charging people rent on property they already own.
The 'mortgage' (Hypothek) is used for accessory charges on property and the 'land charge' (Grundschuld) is used for non-accessory charges on property.
Until 24 March, first-timers will save the 1% tax usually charged on properties in this bracket.
A 3 per cent rate was charged on properties worth more than £250k, up to £500k, whereupon the rate rose to 4% up to £1m, 5% up to £2m and 7% on the value of properties worth over £2m.
A three per cent rate was charged on properties worth more than £250k, up to £500k, whereupon the rate rose to four per cent up to £1m, five per cent up to £2m and seven per cent on the value of properties worth over £2m.
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