Tax fairness concerns whether the property tax system distributes tax burden equitably among property owners and property types. Fairness debates involve multiple dimensions: horizontal equity (similar properties paying similar taxes), vertical equity (ability to pay considerations), and benefit equity (relationship between taxes paid and services received). Concerns arise about residential versus commercial tax shares, taxation of long-term homeowners versus new buyers, treatment of rental properties versus owner-occupied homes, and impacts on fixed-income households. Assessment appeals often involve fairness arguments. Tax fairness is inherently subjective—different stakeholders have different views on what's fair. Council decisions about tax policy inevitably involve trade-offs between competing fairness concepts.