Benjamin Franklin famously noted, “But in this world nothing is certain, except death and taxes.” True, yet I believe that as taxpayers, we identify strongly with the sentiment of Congressman J.C. Watts, Jr., “Death and taxes may be inevitable, but they shouldn’t be related.”
Since the beginning of civilization, individuals have been taxed through various means. The earliest tax records date back six thousand years B.C. with the discovery of clay tablets from the ancient city-state of Lasgash, which is located in present-day Iraq. In ancient Greece, tax assessors were highly valued officials. Near the Acropolis, there stands a monument to “the honest tax assessor”. In Roman times, assessors were viewed as evil and required military escort.
In the 11th century, Lady Godiva made a scene riding nude through the streets of England objecting to her husband’s property tax assessment. Tale has it that he secured a reduced assessment. In 1620, Plymouth’s Pilgrims formed a pact establishing a set of laws, including the creation of taxes and assessments. In Boston, the Puritans implemented property taxes to fund the church and religious education for children. Regardless of one’s religious beliefs, property taxes were mandatory for all.
During the American Revolution, colonies increased property taxes to help fund the war effort, however, states were unable to meet their quotas. The Continental Congress had to borrow money, and the debt wasn’t retired until 1834. Through our nation’s early history, attempts by administrations to implement national taxes created hostile backlashes, such as the Whiskey and Fries Rebellions.
President John Adams pushed Congress to enact a national property tax that was apportioned by population and raised two million dollars to prepare for what he felt was an imminent war with France. Throughout the 1800’s, most states and local governments received revenue from property taxes. Sheriffs functioned as the law enforcer, but also as the tax assessor and collector. It wasn’t until the late 1800’s that states separated the role of sheriff from financial officer.
Prior to his presidential service, Abraham Lincoln spent time representing taxpayers in the Illinois courts. By the end of the 1900’s, a reform movement began to force a governmental reduction in property tax reliance. During the 1970’s, states that had not implemented property tax limits came under increasing pressure by active taxpayer groups with successful referendum votes and court wins.
On June 7, 1978, Proposition 13, called “The Taxpayers’ Revolt”, successfully swept California. Prop 13 was birthed as a taxpayer pushback to out of control inflation and spiraling upward home values. Families were losing their homes as they were unable to pay the dramatic increases on their property tax.
Until 1978, properties were subject to a reappraisal on a cyclical system, with entire neighborhoods receiving increases in property values. Proposition 13 froze values at a 1975 base year value with annual inflationary adjustments up to 2% unless there is a change in ownership or new construction. Property tax was capped at a 1% rate of assessed value.
In California, the job of valuations for property tax purposes rests with the County Assessor. The Assessor is elected by the voters of the county so that the position is not subject to pressure from local governing bodies to increase assessments in order to generate more revenue. The Assessor is answerable directly to the voters and property owners. The Assessor is charged with ensuring property owners receive fair, accurate and timely valuations.
Through history, there have been admirable assessors, and there have been disastrous assessors with oppressive tactics. Fortunately, our American republic provides for a system which empowers us to have a direct voice in electing our Assessor. I encourage every citizen to exercise this voting right to ensure that your Assessor is one that will be protecting your taxpayer rights and fairly administering the property tax laws of our state.
Sue Horne
Candidate for Nevada County Assessor
