Annual property tax rates could be adjusted so that non-primary residences (outside of certain places such as resorts and ski areas) pay a higher annual tax rate. Property transfer tax rates (when a property is sold and being converted to non-primary use) could be increased. Vermont has the beginnings of this for transfer rates, but this could be much more progressive. Taxes could also be increased on short-term ownership (flipping), which does nothing to improve affordability or create a stable community.