This study investigates Tiebout "voting with feet" theory by analyzing the influence of local tax rates on household migration behavior across French municipalities. Specifically, this paper explores whether variations in local tax rates influence households migration probability between municipalities, depending on their housing tenure, dwelling type and household head age. The analysis focuses on: (i) five categories of housing tenure and dwelling type: flat tenants in the private sector, flat tenants in the social housing sector, flat owners, house tenants in the private sector and house owners; and (ii) four age groups of household heads: 15-29, 30-44, 45-59 and +60. One of the key finding is that “Tiebout effect” is particularly strong among flat tenants, both in private and social housing sectors, irrespectively to their age. For these tenants, local tax rates have a significant influence on migration probability, specifically after controlling for municipality population size. This suggests that much of “Tiebout effect” reported in previous studies might be overstated due to a spurious correlation between local tax rates and municipality size, rather than a direct causal relationship. By contrast, for flat owners, house tenants and house owners, “Tiebout effect” is almost negligible once municipality population size is controlled for. These findings challenge the traditional assumption that all households respond equally to local tax rates variations, highlighting the importance of considering household characteristics when examining migration patterns in response to local taxation.