American Neighborhoods Protection Act of 2025

This bill would limit how many single-family homes a person or company can own. It sets a cap at 75 homes. If someone owns more than that, they would owe an annual tax of $10,000 for each home above the limit, counted each tax year . A “single-family residence” here includes properties with up to four units, like a duplex, triplex, or fourplex.

Some groups are not counted under this rule, including tax‑exempt charities, builders or rehabbers, mortgage note holders who take a home through foreclosure, and owners of federally subsidized housing. Also, related companies are treated as one owner so they can’t get around the cap by splitting up ownership across multiple businesses. The government can require buyers to report certain information when they purchase a single-family home, and failing to report can lead to a $50,000 penalty.

Key points:

• Who is affected: People and companies that own many single-family homes (1–4 units).
• What changes: A cap of 75 homes; $10,000 annual tax per home above that cap; reporting rules for buyers; $50,000 penalty for not reporting; certain groups are exempt; related companies are counted together .
• When: The tax is calculated each tax year.