When a passenger is riding a on a goat while landing/falling after jumping, the passenger takes fall damage. This behave differently when they're riding iron/snow golems and cats/ocelots as those mobs are also immune to fall damage but the passenger (villager) does not take any fall damage.

 To reproduce

1. Use this command

   /summon minecraft:goat ~ ~10 ~ {Passengers:[{id:"minecraft:villager"}]}

2. Then replace the goat with iron/snow golem/cat/ocelot
   → Only the villager on a goat took fall damage while all 3 villagers riding on the other 4 fall damage immune mobs did not take fall damage.