As you may know, each week I have been writing about what I am calling the Taxpayer’s Bill of Rights.

Last week I discussed what is wrong with taxing incomes. This week I will expose what is wrong with taxing property. Property taxes come in two forms, personal property taxes and real estate taxes.

In Nebraska personal property taxes are imposed on all business equipment, whereas real estate taxes are imposed on commercial, residential, and agricultural real estate.

The third right contained in the Taxpayer’s Bill of Rights states: “The State of Nebraska shall never impose or...