What if the cost of being in a position to access the 100k of debt is you have to pay 1k per year in additional property taxes, whether you use the debt or not.

What if the cost of being in a position to access the 100k of debt is you have to pay 1k per year in additional property taxes, whether you use the debt or not. If property taxes aren't lowered to compensate for appreciated values, it starts to look bad for homeowners who live in their houses.