Growing up in Wisconsin and now living in Illinois, I have become accustomed to cold winters (note that becoming “accustomed” should not imply that I necessarily am fond of them). As I sit here in July, it is almost impossible to fathom turning the furnace on, but in January you can’t live without it. What if property taxes were based on the number and sizes of your furnaces?

In 1662, England tried to make a correlation between hearths (a precursor to furnaces) and property taxes. In an attempt to establish a cohesive and fair system for valuing every property, they introduced a new property tax known as the “Hearth Tax”. It was simple in that its sole factor for establishing value was based on one aspect, the number of hearths (and the size of those hearths) in each home. A small home might have only one hearth in the main room, while a larger home would have several. They would be valued accordingly.

The hearth method of property taxation did bring some unity to how buildings were assessed, however it turned out to be widely hated by the public. Surprisingly, it had a seven year run before being phased out. Imagine how enjoyable it would be to live in the colder regions of England. I wonder if the purchase of heavy blankets would have been considered a tax planning strategy.