The editorial "Taxing the priciest second homes makes sense," March 15, reprinted from the New York Daily News, shows a lack of understanding of the property tax. It starts by fearing that increasing the tax on second homes will lead to "squeezing the golden geese so hard they suffocate or fly off to Florida."

A solution is to shift the tax burden to the land component only, phased in a revenue-neutral schedule. Then, the higher-valued plots in urban cores typically assume a higher proportion of the burden, and parcels farther afield pay comparatively less. A parking lot with the same area as a tall building will bear the same tax burden. Computer-generated land value maps allow comparisons if the assessments are sound.