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That scale should be very steep. I've always advocated for a limit around 3 independent homes. That gives you a primary, a vacation home and a potential rental. Beyond that, you would need to operate as a business.
And even that would be limited to something like 5, across all related businesses, no loophole by creating a ton of shell companies under a parent company to operate them. You want to be a larger scale landlord? You're doing that with higher density apartments, not single family homes. Single family homes should be owned by families. Not hedge funds.
Likewise, empty residences should be taxed higher as well. None of this bullshit where there are a bunch of empty places operating as capital holdings for big business. Sometimes even intentionally creating housing scarcity in large cities to jack up rental prices across the board. Your rental isn't going at the price you want? You're priced too high, lower the price until they do. If that rental is fit for habitation, and unfilled after say a year on the market, then it gets taxed at an extremely high rate.
Disincentivize businesses sitting on housing as a means of cash storage with no intention of it being used.