Yes, but it should depend on many things

If it's someone who's clearly speculating, and sitting on the property because of it's value, and has no intention of moving to the residence, then they should be subject to the tax, or an even higher tax depending on their income. If it's someone who is a refugee fleeing conflict, a non-permanent resident, someone who has claimed asylum, a foreign diplomat/consulate of another country, or even a international high school/university or college student, they should not be subject to the additional tax, as they have the potential to become citizens, but also can add great value to this country.