Florida, and most states, have what is called a homestead exemption, a set value that is deducted from the appraised value of your home. Taxes are set on the resulting number. As in other states, the exemption only applies to your primary residence. So, if you are a Floridian living in Orlando with a beach property in Clearwater Beach, you get no exemption on the beach property. If you are a snowbirder who has not made Florida your primary residence, the assumption is that it is a second home and not eligible. The same thing would happen if someone wanted to live most of the year in West Virginia, but maintained an apartment in Washington DC that they only used four months a year. And it would hurt more up there, too.