Middle England homes are to be targeted by the Government's new council tax, MP Midland Caroline Spelman has claimed.
Ms Spelman (Con Meriden), the Shadow Local Government Secretary, said the changes were a return to the ancient windows tax, introduced in 1696.
She is leading opposition to the proposed reforms, which were debated in the House of Commons yesterday.
Under planned changes to the valuation system, homeowners will pay more if their home has a conservatory, a swimming pool or tennis court or a large patio or garden.
They will also be charged if their home is near a golf course or conservation area, or enjoys a good view of a sea, hills or lake.
Details of how the revaluation will work were uncovered by Mrs Spelman in a series of Parliamentary Questions.
The Government also admitted spending £60 million on the revaluation already, including around £45 million for a new computer system to calculate how much each property should pay.
Ministers say homes must be revalued because the last valuation, in 1991, is out of date and some residents are unfairly charged too much or too little.
Mrs Spelman said: "New laws will allow Ministers to introduce revaluation at any time and it will be more punishing than ever.
"The new computer system, costing £45 million, has been designed to enable John Prescott's department to identify homes with garages, green houses, large patios or gardens, or near a golf course or in a Conservation Area.
"These characteristics will then be used by Labour to increase council tax on homes by pushing them into a higher council tax band.
"This is just the latest stealth tax. It is a modern day windows tax rather than a fair charge for the use of local services."
A spokeswoman for the Office of the Deputy Prime Minister stressed that the revaluation was on hold.