Ohio

https://en.wikipedia.org/wiki/1978_California_Proposition_13

As a consequence of Proposition 13, homeowners in California receive a property subsidy that increases the longer that they own their home. It has been described as a contributor to California's housing crisis, as its acquisition value system (where the assessed value of property is based on the date of its acquisition rather than current market value) incentivizes long-time homeowners to hold onto their properties rather than downsize, reducing the housing supply and raising housing prices.[6]: 4 

Another explanation is Proposition 13 drew its impetus from the 1971 and 1976 California Supreme Court rulings in Serrano v. Priest, which somewhat equalized California school funding by redistributing local property taxes from wealthy to poor school districts. According to this explanation, property owners in affluent districts perceived that the taxes they paid were no longer benefiting their local schools, and chose to cap their taxes.

Other estimates show that Proposition 13 may not have reduced California's overall per-capita tax burden or State spending. The think tank Tax Foundation reported that in 1978, Californians had the third highest tax burden as a proportion of state income (tax-per-capita divided by income-per-capita) of 12.4% ($3,300 tax per capita, inflation adjusted).[29] By 2012, it had fallen slightly to the sixth highest rate, 10.9%, ($4,100 tax per capita, inflation adjusted).[29]