Or _any_ form of rental. It should be punishingly taxed to own more than 2 homes * (some people are really attached to 'summer' homes), and I will keep saying,

Or _any_ form of rental. It should be punishingly taxed to own more than 2 homes * (some people are really attached to 'summer' homes), and I will keep saying, the best way is to only exempt a home the family (if married/single/etc) has lived in for at least 35% of the year exempt. (Allows moves, up to 2 homes, etc).