Where I live, they lop off a large value for tax purposes if you live in your property:

"shifts the tax burden within the residential class from owners of moderately valued residential properties to the owners of vacation homes, higher valued homes and residential properties not occupied by the owner, including apartments and vacant lands."

https://www.mass.gov/doc/living-with-the-residential-exempti...

It hasn't seemed to help, but maybe it has a little.....