[BizarroLand]

Good point!

I believe that would be straining at flies while letting camels pass.

The issue isn't with groups of people each using their single exemption to own a second property while avoiding land value taxes.

The issue is single corporations using billions of dollars of land value as backing for loans to purchase houses at prices citizens can't afford in order to bilk them out of rent for the rest of their lives.

A land value tax with a single owner exemption would solve the larger problem.