If you are just looking to massage the numbers so there are more first homes vs second homes percentage-wise without creating new first homes, then taxing luxur

If you are just looking to massage the numbers so there are more first homes vs second homes percentage-wise without creating new first homes, then taxing luxury second homes may work. It has great potential to change the numbers on a spreadsheet. Decreasing the number of secondary homes for the wealthy _does not_ create more first homes people can realistically afford though.