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Which US states have attempted to eliminate property taxes since 1900?
Executive Summary
Since 1900, no U.S. state has fully eliminated property taxes statewide, but numerous states have repeatedly proposed abolition, broad repeal, or severe limitations — efforts that range from partial eliminations of state-level property taxation to large-scale caps and replacement proposals. Significant attempts and movements occur in multiple eras (Great Depression, the 1970s–1980s tax revolts, and recent 21st-century proposals), and the evidence supplied identifies recurring actors and states pushing for elimination or near-elimination, including Texas, Nebraska, North Dakota, Wyoming, Michigan, Florida, and several others [1] [2] [3].
1. Big Claim: “States tried to abolish property taxes” — What the analyses say and how they differ
The supplied analyses collectively claim that multiple states have attempted to eliminate or sharply curtail property taxation since 1900, but they disagree on scope and success. One analysis asserts specific modern proposals in Pennsylvania, Florida, Indiana, and New Jersey and frames the activity as ongoing legislative efforts and ballot initiatives [1]. Another emphasizes the breadth of tax-limitation responses after California’s 1978 Proposition 13 and earlier Depression-era limits, stressing that while outright abolition is rare, limitation and relief measures became pervasive across states [4] [2]. A third collection highlights states that proposed outright repeal or state-level abolition such as Texas’s elimination of state property taxation in 1982 while local property taxes persisted, and points to contemporaneous proposals in Nebraska, North Dakota, Wyoming, Michigan and others [5] [3]. These analyses converge on widespread attempts at reform, diverge on whether any state fully abolished property tax at all levels, and use different timeframes and emphases [6].
2. Names and places that keep reappearing — Who has led abolition pushes?
Across the analyses a consistent set of states recurs as focal points for abolition or severe limitation campaigns. Texas appears as a major case: the state eliminated state-level property taxation in the early 1980s while leaving local taxes intact, making it a partial but meaningful precedent [5]. Nebraska, North Dakota, and Wyoming surface in the policy literature as jurisdictions where lawmakers have proposed repeal or substitution strategies, often suggesting consumption taxes in lieu of property levies [6] [3]. A broader list of states (Michigan, Florida, Indiana, Pennsylvania, New Jersey and several Midwest and Southern states) appear in different analyses as sponsors of proposals that either sought full abolition in some form or aggressive caps/exemptions [1] [3]. The pattern shows reform activity across ideological lines and regions, not limited to a single party or era.
3. Timeline: Waves, not one-off events — Depression limits, Proposition 13, modern proposals
The reviews describe clear waves of activity. The first notable wave came during the Great Depression when 16 states and many localities adopted property-tax limitations or homestead exemptions, reflecting fiscal crises and political pressure [2]. A later, influential surge followed California’s 1978 Proposition 13, after which 43 states adopted some form of property-tax limitation or relief within two years, reshaping state policy environments nationwide [4]. The analyses identify more recent 21st-century proposals and renewed interest in abolition or replacement — including legislative proposals to shift revenue to consumption taxes or eliminate state-level property taxation — illustrating recurring political cycles rather than a single historical trend [3] [6]. These dated touchpoints anchor contemporary proposals to earlier political and fiscal movements.
4. Methods and trade-offs: How actors sought to end or shrink property taxes
Attempts to eliminate or dramatically curtail property taxes used varied tools: constitutional amendments, ballot initiatives, state statutory repeal of state-level property levies, broad homestead exemptions, supermajority requirements for tax increases, and proposals to replace property revenues with consumption taxes. The literature warns that full abolition is rarely judged practical by experts because property taxes fund local services; proposals often stop at caps or replacement plans that shift burdens to other bases, sometimes regressive ones affecting lower-income workers [6] [3]. The analyses portray abolition advocates as emphasizing homeowner relief and anti-“rent to government” rhetoric, while critics emphasize fiscal shortfalls and equity concerns, marking a persistent policy trade-off in reform debates [1] [6].
5. What remains unsettled and where research gaps persist
The supplied evidence leaves two key gaps: first, no analysis documents a modern, complete statewide elimination of property taxes at all government levels since 1900 — partial eliminations or state-level abolitions with local taxes retained are the actual precedents [5] [6]. Second, the materials vary in specificity and breadth, sometimes listing many states with proposals but not detailing enactment, scale, or fiscal consequences. Future analysis should map proposals to outcomes, quantify revenue substitutes, and disaggregate state-level versus local effects. The pattern is clear: abolitionist efforts are frequent and geographically widespread, but full elimination remains elusive and controversial [2] [3].