I've seen it a few places here so I will make a general comment. You can't charge property owners different taxes based on what state they live in. This would be unconstitutional discrimination. You can charge different tax rates based on how the property is used, so long as the rules apply equally to all people regardless of what state they are domiciled in. So you can tax all the second home owners, but that means raising taxes on Vermonters with second homes too. You can raise the tax on investment properties, but that will raise the tax on rental properties owned by Vermonters too. People need to stop suggesting that we can fix this issue by taxing the shit out of people because they live in New Jersey and the like.