Relativity; If corporate income taxes are 21%, income is reduced by expenses such as property taxes. If individual income tax rates are 24%/32%; and a state h

Relativity; If corporate income taxes are 21%, income is reduced by expenses such as property taxes. If individual income tax rates are 24%/32%; and a state has a low income tax rate of 5%; then a married couple making $200k earned income, then a salt cap at $10k, pays 25% more in property taxes than the corporation. So, even if the state and local taxes are massaged to give owners a 25% discount for being owner occupied; they don't. The idea is not the the state/city needs less services; owner occupied properties often want more services and are willing to pay for it; but now the city can no longer create policy that supports that.