The concept here is not just unexceptionable, it’s actually correct:

Living near a bus stop or corner shop and even
enjoying "peace and quiet" will lead to a hike in council tax for
householders, under Government plans.

The tax on "nice neighbourhoods" is being planned as part of the council tax revaluation, with proposals expected within weeks.

Secret
manuals by the Valuation Office Agency, an arm of HM Revenue and
Customs, used in the controversial 2005 council tax revaluation in
Wales, reveal that many homes near shops and public transport, with
pleasant views and in quiet locations were penalised, with higher
council tax bills. There are now plans for the same system to be rolled
out across England.

If we were to adopt the Georgist position on land taxation (something we should indeed be doing) these are exactly the things that should indeed attract a higher tax bill. As we’re aiming to pay for the things that society provides in the form of infrastructure around the piece of land then measuring that infrastructure provided as a way of calculating the bill is entirely sensible.

Of course, this should only be upon the unimproved value of the land (plus whatever permissions to build upon it have been granted) rather than the current proposal that adding a patio or conservatory will also add to your bill. Still, the idea outlined above is still a good one.

However:

Home owners and tenants will be charged hundreds, and possibly
thousands, of pounds extra if they live in a locality deemed by
ministers and officials to be more desirable than others. The rises
could be as great as four times, sending some bills from £1,000 to
£4,000.

While it would indeed be a move to a better taxation system, those getting more from society paying more for those benefits, it should go without saying that such a change should be revenue neutral. There are also those who do not enjoy peace and quiet, so their tax bills should be coming down. Are they?