[Red_Leaves_Flyy]

Enforcement is the hardest issue with these proposals. I agree that when ignoring the problems of enforcement this is an ideal solution.

[jon_richards]

Genuine question: Why is enforcement so difficult? Let everyone declare their primary residence and give property tax credits based on the number of occupants (with pass-throughs for rental properties, etc). Everyone has an incentive to declare a primary residence and it shouldn’t be too difficult to find people declaring multiple.

You could cap the number of occupancy credits per sqft to keep things reasonable.

It would also help with things like state taxes based on primary residence.