Owner Occupant vs. Non-Owner Occupant Property Taxes on Residential Property

[William Hochstedler]

My in-laws inherited a property in West Virginia.  In a soft market they decided to rent it instead of selling.  When the taxman found out that it was a rental the property taxes almost doubled.

What is the political calculus behind this?  Is this a "tax the rich" mentality?  How is this consistent in red counties/states?

Does anyone know which states and counties do this?  Does it happen in your state?

I can't any list with a state by state policy.  It would be an interesting list for out-of-state investors as well as these tax codes are effectively discouraging investment.