I disagree. It's the principle of property rights, which have been abridged over the years due to the local governments' need for ever expanding sums of money. Because local governments are locked out (for the most part) of the income tax scam, they scam the property taxes.
In this situation, however, I would say that the lady may best be served by moving to a lower tax state (and probably one with better climate).
I would generally agree with you, but since I live in the New York City area I have long believed that the modern notion of “property rights” has been completed turned on its head. A person living in a suburban environment these days has no real “property rights” to speak of (as per one of my first posts on this thread), since the modern suburban lifestyle relies so heavily on taxpayer-subsidized amenities to begin with.