There are a bunch in the San Francisco Bay Area.
And the Seattle area. I still haven’t told my wife about our expected CG tax when we sell our home and move to Tennessee. (She is going through a bunch of other stuff at the moment - and we both are taking one day at a time.)
The $500,000 deduction was created in 1997 and was a tax on the super rich. My wife and I are anything but. That $500k is worth over $1 million in 2025 dollars.