The local government is concerned about the declining tax revenues from the property tax due to a recent trend of homeowners moving to rural areas. Many of these homeowners are investing in large plots of land and building custom homes, which allows them to deduct significant expenses related to construction from their taxable income. This trend is leading to a decrease in property tax revenues for the city. To address this issue, the government is considering implementing stricter regulations on property deductions.

Which of the following, if true, most weakens the reasoning on which the argument depends?