The present property tax has been under attack by home owners, business and industry. Many studies have shown the present property tax to be the most unpopular tax levied by government. This tax once levied by all governments including the federal government is now almost exclusively used by local governments with other levels of government adopting sales and income taxes as replacements for the property tax. While other levels of governments have abandoned the property tax it currently seems that the local property tax will be used by local governments as their main revenue source for quite some time in the future because of the large revenues it currently provides.
Carlson, Gary, "Land Value Taxation: Impact Analysis on Omaha/Douglas County, Nebraska" (1976). Publications. 63.