Our property is currently in trust and it has no bearing (as you might imagine) on the current property taxes. We are considered out of state by virtue of our declaration of primary residence (MA). It is a pain...I have even had to fight with the registry to get my snowmobile trailer registered in NH (It stays up there).
Bottom line...out of state owners are a significant asset to the tax base as we pay more than we take. In addition, we are in a soft housing market and mediocre economy. As such, one would be inclined not to mess with this. Unhappy out of staters that decide to sell their second home would hurt the state all ways around.
Jetskier