We continue to be mystified by the Legislature's reluctance to tackle the property tax issue at its source -- the S.C. Constitution. Those who want to change the constitutional test of fair market value keep trying to accomplish that goal through a state statute rather than a constitutional amendment. They might even get their colleagues to agree and convince the governor to sign such a bill. But recent court decisions say the approach is doomed to failure.

The latest proposal headed for House debate was approved this week by the Ways and Means Committee. According to The Associated Press, the tax break would be given to owner-occupied homes and boats valued at more than $1,500. That would leave out the owners of commercial properties as well as those who have vacation or second homes. Basically, those who qualify would pay taxes only on the purchase price until the property is sold or substantially improved. The $1,500 cap would be given to boats that can be claimed as primary or secondary residences, according to the AP report. It's unclear why a break would go to boats that can be claimed as secondary residences and not to homes.

Uniformity was a key phrase in a recent S.C. Supreme Court decision that struck down a 1999 property tax relief bill, according to Derk Van Raalte, an attorney for the city of North Charleston, which won the suit. The city had been fighting Charleston County Council's effort to impose the 15 percent property tax cap for more than four years. The S.C. Constitution requires that a fair market value test be applied to all properties. In the North Charleston case, the high court said the Legislature could not give counties the right to apply property tax caps on a local option basis. The Constitution requires statewide uniformity in taxation, the court noted.

While Mr. Van Raalte pointed out that there are states such as California that tax property on its acquisition value, he noted the California decision required a popular vote. He sees this latest legislative attempt to change the tax structure without amending the Constitution as heading back down the wrong road once again.

After the recent Supreme Court ruling on the reassessment cap, Charleston Sen. Glenn McConnell was quoted as saying that "if lawmakers want a reassessment or valuation cap, they should push for a constitutional change. ... Why waste two more years?" he asked. Exactly.