I was going off the top of my head. What I was intending was for people to not get taxed until they can afford to buy a home in their locale. A mortgage payment

I was going off the top of my head. What I was intending was for people to not get taxed until they can afford to buy a home in their locale. A mortgage payment should be 1/4 of your income which is where I came up with 1/4, but I commingled ideas here and said the home price. It was a seat of the pants attempt to make taxation based on actual living costs. (and in retrospect not great for a variety of reasons). The big point is people who can't afford basic living expenses shouldn't be taxed.