<P> The states must grant residents of other states equal protections as taxpayers . </P> <P> State constitutions constrain taxing authorities within the state, including local governments . Typically, these constitutions require that property taxes be uniformly or equally assessed . While many states allow differing rates of taxation among tax jurisdictions, most prohibit the same jurisdiction from applying different rates to different taxpayers . These provisions have generally been interpreted to mean the method of valuation and assessment must be consistent from one local government to another . Some state courts have held that this uniformity and equality requirement does not prevent granting individualized tax credits (such as exemptions and incentives). Some states permit different classes of property (as opposed to different classes of taxpayer) to be valued using different assessment ratios . In many states the uniformity and equality provisions apply only to property taxes, leading to significant classification problems . </P> <P> Property taxes in the United States originated during colonial times . By 1796, state and local governments in fourteen of the fifteen states taxed land, but only four taxed inventory (stock in trade). Delaware did not tax property, but rather the income from it . In some states, "all property, with a few exceptions, was taxed; in others, specific objects were named . Land was taxed in one state according to quantity, in another according to quality, and in a third not at all . Responsibility for the assessment and collection of taxes in some cases attached to the state itself; in others, to the counties or townships ." Vermont and North Carolina taxed land based on quantity, while New York and Rhode Island taxed land based on value . Connecticut taxed land based on type of use . Procedures varied widely . </P> <P> During the period from 1796 until the Civil War, a unifying principle developed: "the taxation of all property, movable and immovable, visible and invisible, or real and personal, as we say in America, at one uniform rate ." During this period, property taxes came to be assessed based on value . This was introduced as a requirement in many state constitutions . </P>

When did property tax start in the us