> non-resident should probably be defined as someone not residing in the city or any corporation with >50% beneficial ownership not residing in the city. Some

> non-resident should probably be defined as someone not residing in the city or any corporation with >50% beneficial ownership not residing in the city. Some places already have that distinction for capital gains. You get a different tax percentage on the capital gain resulting from the sale of your "main residence" (where you spend the majority of your time) vs any secondary or investment properties you might have. But that doesn't change property taxes.