Fact is, prop 13 incites perverse incentives. It would be far preferable to simplify (ie reduce loopholes and stipulations). Across the board reduce taxes, and stop allowing people to game the system. Why is it beneficial for an old person to stay in their home of 30 years. Why should they get a reduced rate because they are sedentary? Because they have a fixed income? Why should they be better off than the old person who scales their housing needs to the size of their family as it changes through the years. (Seems to me the retiree who downsizes is being a more intelligent steward of resources). We should not tax people based on ability to pay and subsidize based on need (inability to pay). That is the fastest way to an irresponsible society, and it incites perverse outcomes that are not easily identified.