You have to know that they are trying to come up with an exit tax that will be upheld by the courts.
They do have a tax on the capital gains on your house or business when you sell and leave. So it is sort of a exit tax. They also get to raise the property tax on your house. So the buyer gets stuck with higher taxes. Means you get less for the house.
When we Left (escaped from) the Freak state md, we had to pay 3% on the gross sale of our property . It was worth every penny to be able to leave that LIB sewer. What a mess that pathetic state is.