The oldest recorded tax records, around 8,000 years ago, were in the form of tablets found in the city-state of Lagash near modern-day Iraq. This tax system was said to be based on a time-based rotating system to make tax collection more manageable before semiconductors and computer databases. In ancient Egypt, records also indicate that taxes were levied against the value of grain, cattle, oil, beer, and land. Tax assessors kept records about landowners and the size of their properties. They collected annual data by calculating cattle and checking crop yields with stern penalties against taxpayers who could not pay the tax. Tax assessors were highly respected people due to their abilities and skills.
In medieval England, taxes on land were reportedly paid by tenants and were based on the productivity of the land, as the more productive the land was, the higher the rent that was charged. While this history isn't something that you typically learn about in online real estate classes, some context related to the topic is important.
The inception of property taxes in the United States dates back to the colonial era. As early as 1796, the land was subject to taxation in fourteen of the fifteen states, except Delaware. At the time, instead of taxing property, Delaware taxed the income generated from it.
The methods of taxation varied significantly across states: some imposed taxes on all property barring a few exceptions, while others singled out specific assets for taxation. The basis for land taxation also differed - some states, such as Vermont and North Carolina, taxed land based on the amount of land owned, while others, like New York and Rhode Island, used the land's value as the determinant. Conversely, Connecticut implemented taxes based on the land's usage type.
Today, most countries and local jurisdictions collect some property taxes, but there are exceptions. For example, Kuwait and Greenland's governments do not collect property taxes.
Property tax is a charge on real estate. It's calculated based on the property's value - a figure derived from an assessment process. This assessed value then forms the foundation for applying the tax rate. Yet, it's important to note that California saw a significant shift in its property tax landscape with the passage of Proposition 13 in 1978. 
drastically different taxes if they purchase their homes at different times, leading to questions of equity and fairness.
In essence, the property tax system in California represents an interplay between a stable source of local government revenue and the principles of voter control, fairness, and local benefit. While complex, understanding this system is essential for California residents to navigate their property-related financial responsibilities and to comprehend the pivotal role property taxes play in sustaining and enhancing local communities. 
