Personal property
In 1912, Joseph Jay Pastoriza introduced property tax reform to Houston. The "Houston Single Tax Plan" was based on Georgist principles and redistributed property tax burden from owners of personal property and developed land to owners of undeveloped land. While the Houston Plan was not a true single tax, it re-weighted appraisals to 70 percent of unimproved land and 25 percent of developed land. Personal property was exempt from local taxes according to this plan. This continued for a few years until 1915, when two courts ruled the plan illegal according to the Texas Constitution. Pastoriza continued to serve as Houston Tax Commissioner until 1917, when he became the first Mayor of Houston of Hispanic heritage. He died after just three months in office.