A Canadian who invests in single-family homes recently told me that the U.S. state of Indiana charges double real-estate taxes if the home is not owner-occupied.  As a Californian who owns rental property in Arizona, I am all in favor of this, provided that means my primary residence would be taxed less.<p>Real-estate taxes on your primary residence is the equivalent of paying rent. It has become so high in some states (e.g. Oregon) that it discourages home ownership.