In 1978, California voters staged what has been described as a “property tax revolt” when they approved Proposition 13. This statewide ballot initiative amended the California state constitution and limited the rate at which real property was taxed within the state and the rate at which real property assessments were increased. Proposition 13 raised questions of equity and fairness because two very similar pieces of property could have dramatically different tax consequences depending on when the property was last transferred. Property was reassessed when it was sold, so a new buyer often paid substantially more property tax than a neighbor with a comparable house who had owned the property for a number of years. Is Proposition 13’s acquisition-value scheme for assessing property tax a violation of the Equal Protection Clause of the Fourteenth Amendment? [Nordlinger v. Hahn, 505 U.S. 1 (1992).]