I favor @interfluidity twist (I think) of treating property tax as option price. You can assess property at whatever value you like and pay tax rate (say $10 at 1% of $1000 claimed value for an SF mansion). Trick is you are required to sell to anyone who says they value it higher
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Recommended reading: "Property is Only Another Name for Monopoly" by Posner/Weyl, about generalizing such self-assessment schemes. https://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?httpsredir=1&article=12668&context=journal_articles …
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