I believe that if you take time to read the (8-1!) opinion of the court you’ll understand why. > In permitting longer term owners to pay less in taxes than new

I believe that if you take time to read the (8-1!) opinion of the court you’ll understand why. > In permitting longer term owners to pay less in taxes than newer owners of comparable property, Article XIIIA's assessment scheme rationally furthers at least two legitimate state interests. First, because the State has a legitimate interest in local neighborhood preservation, continuity, and stability, it legitimately can decide to structure its tax system to discourage rapid turnover in ownership of homes and businesses. Second, the State legitimately can conclude that a new owner, at the point of purchasing his property, does not have the same reliance interest warranting protection against higher taxes as does an existing owner, who is already saddled with his purchase and does not have the option of deciding not to buy his home if taxes become prohibitively high. The repercussions of striking the law down would have some serious side effects. Would rent control laws be constitutional? https://www.law.cornell.edu/supct/html/90-1912.ZS.html https://www.law.cornell.edu/supct/html/90-1912.ZS.html