I've seen countries where that is implemented, having a second home trigger a new set of properties taxes.
it's often dubbed "vacation home taxes", it affects any second, third or N property you own after the first one
if I have a cottage in the next state, when I file and if I have to pay, does that go to the other state?
I had a actual country in mind, where tax are collected on a national level. ( note my use of national, not federal )
I get your question and it’s a valid one. Sorry to be grumpy.
I’m just tired of “state” being a constant push back to every single topic. I think it was a powerful idea to quickly implement the take over of the continent, but the usefulness might start to stretch.