This ends up being easily gamed. If you tax based on “rooms”, you end up with gigantic open floor plans (single room). If you tax on square footage, you find a

This ends up being easily gamed. If you tax based on “rooms”, you end up with gigantic open floor plans (single room). If you tax on square footage, you find a way to count it as mostly outside / lawn area. Market value is the closest thing to “you can afford it”.