*Seepage* came from north of Boston, just over the state line to Manchester, Hookset, Hampton....generally SE New Hampshire....Mass. people moved to NH, and could still commute/work in Boston/greater Boston....this happened over 30 years ago.
You sound familiar with the subject so I won’t steer you to the UNH study regarding this topic; the problem is from elsewhere. As regards property taxes, it depends where you live.