At least 3 states, CA, WA, & TN apply a property or excise tax to recreation residence permit holders for the use of the land they don't own. This is in addition to a property tax on the cabin structure. Unfortunately, states have broad authority to pass laws to apply property and other forms of taxes for almost anything they want. Limited attempts by cabin owners to change state property tax laws have not been successful to date. NFH believes there are valid arguments to lobby for removing recreation residence land uses from these state imposed tax laws, but the "double taxation" argument probably isn't one of them.