Here is an example I knew of: an elderly couple living in a multiple family residence on a corner lot, one side of which was a double lot. They did not have the rental unit rented, but they were still listed as multiple family on the tax rolls. Because of their age, military service, etc. they were taxed at less than assessed value, but they would have gone away with the benefit district.
so the city dropped the plan because one home owner living in a multi family did want to rent out their home... sound illogical
1) rent out the other half of the home to pay for their benefits assessment - one or two months worth of rent would have paid for their benefits assessment and the other 10 months of rent would have been going into their pockets as profit
2) sell the home and move to a single family home not on a corner lot