16
There Is No Housing Crisis
(thewalrus.ca)
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I remember reading that city taxes should change from being based on the value of the building to only be based on the value of the land. This way it discourages only single-family homes.
Cities should already want less single family homes. They get more taxes from 120 apartment owners than they do from 12 SFH owners.
The principle of "I want to make money" already discourages SFH. Unfortunately, that's offset by zoning laws that inhibit the ability to make money.