An Oregon court struck down “Measure 37”:https://westnorth.com/2005/04/14/measure-37-planning-failed-to-engage-imaginations, saying that the measure violates equal protection by creating two classes of property owners (those who bought before and after the regulations). This may not ultimately stand up in appeals, depending on Oregon precedent, but I agree with the general argument: grandfathering in some individuals, as Prop 13 in California does with property taxes or NYC’s rent control does, utterly fails the spirit of equal-protection clauses even if those other examples have been found legal. Paying a “Johnny come lately” tax may sound fine to long-term residents, but some of us just can’t help that we weren’t born in the right place at the right time.
Speaking of Prop 13, the local anti-property tax groups appear to be looking to it for inspiration. The long-promised tax swap apparently isn’t enough for them; they’d rather go the extreme route.