> For instance, if you tax second homes (or third homes, or homes not occupied at least 8 months out of the year, or whatever specific condition you want to use) at 100% of the value per year
Many locales already charge much higher yearly property taxes on homes not owner occupied [1]. Where I used to live my property taxes were ~2k/year or closer to 10k/year if not owner-occupied. Of course most of that increase will just end up passed on to renters.
Well, I think there are two slightly different things we're talking about here:
1) Homestead exemptions, where the extra tax is on properties that are not owner-occupied
2) Taxing vacancy, where the extra tax is on properties that are unoccupied more than a certain amount of the year. (This is the one I was describing.)
Both are worth considering; both have their own pros and cons.
Many locales already charge much higher yearly property taxes on homes not owner occupied [1]. Where I used to live my property taxes were ~2k/year or closer to 10k/year if not owner-occupied. Of course most of that increase will just end up passed on to renters.
[1] Look up 'homestead exemptions'.