How is this tax levied?
That is, you could sell a home and buy another or move into a rental property. Where they are able to prevent part timers from abuse, I believe that they have some minimum in state income requirements for residency. Perhaps some one else knowing a little more about this aspect could shed light. I had heard about this some months ago and did a google search.
There may be other states implementing this type of forced incarceration but, I am not aware at present if there are those who have such tax policies in place....