| Court: | US Supreme Court |
| Facts: | After Prop 13, neighbors pay wildly different property taxes, depending on when they moved in. |
| Posture: | Unknown. |
| Issue: | Is this a violation of Equal Protection? |
| Holding: | No. |
| Rule: | It's not a violation if there is a rational basis. |
| Reasoning: | The state has an interest in neighborhood preservation. Also, a new purchaser doesn't have the degree of reliance that an existing owner does on property tax rates. They come into it with eyes open, and they could always just not buy. |
| Dicta: | Dissent: this is medieval. It creates "the Squires" and favors them and their businesss. It treats them differently solely because of their heritage. |