First, there is no middle, it would be more useful to describe socioeconomic classes of people by decile, or even quintile.
But the top 10% surely owns more real estate than the bottom 90%, so low property tax is very regressive since it allows them to hoard real estate, while the rest of the population pays to secure it via funding the police/legal system.
Second, the lower socioeconomic classes are going to spend all of their money on rent, and goods and services, like consumables and healthcare and food and tolls. So sales tax and usage based taxes for things necessary to live are the most regressive.
[0]https://www.thirdway.org/report/the-two-decade-red-state-mur...
[1]https://www.newsweek.com/these-republican-cities-have-higher...
The recent wave of legislation being passed is obviously nothing related to crime.
https://apnews.com/article/desantis-florida-dont-say-gay-ban...
-enacting paid sick leave
-enacting mandatory heat and water breaks for manual labor jobs
-modifying their police budgets
-restricting fracking within city limits
-restricting greenhouse gas-intense products
Among other things.[0]https://www.ksat.com/news/texas/2023/04/18/texas-house-appro...
We've seen this with Walmarts. They get cities to compete for their stores. Amazon did it for HQ2. The problem is the winner's curse. The winning city will often bid so low they take a net loss.
Atlanta GA, Austin TX, etc. are all "blue in a sea of red" as they say. Lived in the former myself for many years. Yes you're affected by state laws, but most of the folks in large cities are going to be less like the stereotype associated with the state.