In the Dark Ages, the local warlord would send thugs around to look at your home, and they would confiscate a bunch of your pigs or whatever else was handy. Nowadays, we have property taxes.

Archaic, regressive, excessive, destructive, and confusing. These are words that have been used to aptly describe property tax in this province and elsewhere.

The reason property tax is so maligned is because it is so visible. Unlike federal or provincial income or sales taxes, people know exactly how much property tax they pay each year. That is the reason property was taxed in the first place. Unlike income or other forms of personal property such as furniture or jewelry, homes and land were immobile, impossible to hide, and could be confiscated if the tax was not paid.

Property tax is as old as the pyramids. In fact, property taxes probably helped to build the pyramids. Property tax is not only the world's first tax, it may also be the world's worst tax.

First of all, property taxes tend to be inefficiently administered. The cost of assessing and maintaining records on hundreds of thousands of individual properties often amounts to as much as 5-10% of the total value of the taxes collected.

Secondly, property taxes are regressive - they are charged to property owners without regard to income or ability to pay. Living in similar homes, a senior citizen on a fixed income pays the same as a wealthy stockbroker.

Some exemptions from property tax are available, but like so many other tax exemptions, deductions, and credits, they can only partially alleviate the problem, they complicate the system, and often have unintended negative effects.

Third, there is only a loose correlation between property taxes and its originally intended use to fund basic municipal services and schools. For example, the demands on property tax revenue have expanded to include the provision of social services normally provided by the provincial government, such as social housing and welfare. Similarly, the amount of property tax bears little relation to the level of local services received.

Fourth, property tax harms economic development by discriminating against the proper maintenance and improvement of property. Property owners are discouraged from building additions to their homes and businesses, or even bringing them up to safety standards, because they may be liable for higher taxes. In the U.S. this has contributed to the deterioration of many inner city communities.

Fifth, the process by which property taxes are calculated is confusing to most taxpayers. And no wonder, with terms and concepts like market adjustment factor, functional obsolescence, depreciated replacement cost system, equalization factor, and so on. One thing is for certain; the current property tax system is bound to provide years of uninterrupted employment for property assessment bureaucrats, appeal consultants, and tax lawyers.

An ideal property tax system (if there is such a thing!) would be fair, efficient, easily understood, and it would reflect services received. Unfortunately, the property tax system in Saskatchewan is just the opposite.