> The locality would receive a lien on the difference, that lien not becoming due until the property is sold
I'm not clear how that would help. That seems like an extremely strong incentive to never sell. Yes, the county might theoretically get more tax revenue this way, but mostly it seems like a way to convince every sane homeowner that selling is a terrible idea and you're better off renting forever or selling to a family member. This is already true, but it would be especially so if the county handed you a $100k tax bill when you sold.
I don't think we want to see homeowners unable to sell because the tax burden is too high.
I'm not clear how that would help. That seems like an extremely strong incentive to never sell. Yes, the county might theoretically get more tax revenue this way, but mostly it seems like a way to convince every sane homeowner that selling is a terrible idea and you're better off renting forever or selling to a family member. This is already true, but it would be especially so if the county handed you a $100k tax bill when you sold.
I don't think we want to see homeowners unable to sell because the tax burden is too high.