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Re:Average Rent in San Francisco Has Dropped $1k This Year by daniellarusso on Monday December 28, 2020 @11:35AM (#25560534)
So, in Florida, you declare your primary residence, and it is taxed at a much lower rate than other property.

See ‘homestead exemption’. Other states use this term, but it means different things.

WV, for instance, only allows the exemption for people above a certain age.

Re:Average Rent in San Francisco Has Dropped $1k This Year by yebyen on Monday December 28, 2020 @11:40AM (#25560589)
Same in Indiana. But the proposed idea was to tax more heavily all unoccupied properties, not merely "all properties other than one's primary residence."