From the Archives: Thoughts on Property Taxes 30 Years Ago

Property taxes are such a hot topic in state and local government finance right now that it’s easy to forget that property tax battles are nothing new. California’s historic Proposition 13, for example, took place thirty years ago.

From our archives, a 1978 article titled Property Taxation after the California Vote provides a brief overview of Proposition 13 as well as a general discussion of the rationale of raising local revenue through property taxes. It reminds us that as long as there is property, there will probably be arguments over whether and how to tax it.

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