More states and local jurisdictions across the country are considering whether seasonal residents should pay higher property taxes than year-round home owners for the privilege of enjoying the seashore, the woods, or warm winter weather. The efforts are stirring deeply rooted resentments and rivalries between "townies" and "summer people." "Hit the snowbirds and the tourists," says David Brunori, deputy publisher at Tax Analysts, which examines state tax law and policy. "One of the great ways of exporting the tax base is to tax people from out of state who rent property, own property, or work in the state. It's a political nirvana. They don't vote." In recent years, Brunori says, two-tier systems have become increasingly attractive to jurisdictions desperate for new sources of revenue.
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