Martin pledges new waivers in property tax for the elderly
Fianna Fáil wants councillors to retain the ability to amend local property taxes up or down and introduce new waivers for elderly people.
The party's local election manifesto goes against the recommendations of a Government-commissioned report on the future of the LPT.
Micheál Martin said a "fair system for everybody" was needed and accused the Government of stalling on long-promised reforms for electoral reasons.
"The Government really has engineered a slight of hand in terms of property tax," he said.
In its manifesto, Fianna Fáil says the power available to councillors to change the tax rate by up to 15pc should remain.
Mr Martin said his party would end a series of existing exemptions, including for people who purchased properties in 2013.
"The only area we would look at in due course, and it would take more examination, is elderly people living alone in large houses in urban areas with just a pension to get by," he said.
"They are in a vulnerable position and we need to look at how we can assist them in terms of weight of the property tax."
Fianna Fáil's manifesto also seeks to introduce tax relief for residents who are paying management fees as well as LPT.