The historical pattern is that advocates for the rich will try to undermine assessments to fall more heavily on buildings in poor neighborhoods and replace property tax revenues with sales tax, and that advocates for the poor will try to reform assessments to fall more heavily on land in rich neighborhoods and decrease sales tax.

'Land reform' in the sense of trying to equally divide low value rural land by area without appointing assessors to appraise taxable value of urban property is viewed as a bizarre and impractical European idea.