Lockport Union-Sun & Journal Online - CONDO CONTROVERSY: Municipalities grapple with condo assessments
This story is from New York state. I didn't know about this strange law giving tax breaks to condos:

Under a state law with roots in New York City, homes under a condominium association are assessed as though they were apartments, leaving them with tax bills 1/3 less or more than other homeowners receive. Earlier this month, the Pendleton Town Board had a stalemate vote of 2-2 to change the zoning of the land near the Pettit Castles. The owner wanted to build condominiums there to make money to maintain the structures, but residents expressed their displeasure with having more residents in the town get a tax break.