Death, Taxes, and Architecture

I endured the annual rite this weekend of filing the federal and state tax returns for me and my wife. Hardly the most enjoyable way to spend a sunny, early spring Saturday but necessary; they weren’t going to take care of themselves, and I’m too cheap to pay someone to do them for us. Fortunately, the tax-preparation software I use helps make sense of today’s absurdly complex and arcane tax codes. 

As the saying goes, “nothing is certain but death and taxes.” Certainty aside, I’m happy to pay taxes because I believe it’s a moral obligation and an ethical duty for everyone who reaps the benefits of good government. Like most people, I do loathe seeing my tax dollars wasted because of inefficiency, ineptitude, or outright corruption. On the other hand, taxation is one of the essential functions of government and crucial to support its basic operations. Our federal tax payments underwrite public goods and services, such as the national transportation infrastructure, national parks system, scientific research, disaster relief, homeland security, and the military. Contrary to what some would say, the revenues provided by taxes generally strengthen rather than weaken the economy. Tax cuts that diminish revenue increase deficits and reduce national saving. 

At the local level, municipal governments and special districts in Oregon primarily rely upon property taxation. Citizens choose to fund specific capital projects at the ballot box, such as Eugene voters did overwhelmingly last November in favor of a $319.3 million bond measure, a significant portion of which will pay for the construction of three new schools. Lane County will likewise seek approval this May from its constituents for a sizable tax increase in support of a new county courthouse. 

My firm (Robertson/Sherwood/Architects) is a direct beneficiary of capital spending by government agencies. A substantial portion of our billings each year are directly attributable to publicly funded projects. Our clients have included federal agencies (Department of Veterans Affairs, U.S. Forest Service), Oregon pubic universities, and dozens of municipalities and special districts. Accordingly, you might interpret my advocacy for taxation as somewhat self-interested, which I won’t deny. I’m sure I would be equally supportive of sound investments in the common good even if the majority of the Robertson/Sherwood/Architects’ clientele hailed from the private sector. 

Designing buildings for government agencies can be confounding for architects. There are instances when the political will or ego exists to realize architecturally audacious and technologically ambitious projects blessed with generous resources; however, such opportunities are rare and certainly extravagant when so many deserving needs are left wanting. Closer to the norm are challenging assignments that pair merely adequate budgets with lofty expectations. These projects range from the humblest of small facility upgrades to new construction costing many millions of dollars. 

Being who we are and understanding our public sector clients so well, our instincts favor a design philosophy of “municipal modesty.” What this means is an approach to design that prioritizes functionality, respect for the project budget, long-term flexibility, durability, and ease of maintenance, rather than flash and sizzle. Such a philosophy does not preclude architecture that achieves landmark status. We work with our clients to identify what is important to them. We certainly try to ensure our designs are representative of their values, history, and diversity. We’re always mindful of the local context and to the role public buildings should play in society. 

The bottom line is people want to know their tax dollars are being well-spent. They entrust architects to design buildings responsibly. It behooves us to take this charge seriously. In addition to designing with frugality in mind, this means doing what we can to ensure our public architecture is graceful, elegant, and dignified. Done properly and respectful of the public trust, the best buildings for government become objects of pride and last for generations. 

Spoiler alert: We’re all going to die one day. Make the most of the limited time you have. Be responsible citizens—pay your taxes. Good government for and by the people requires the support of its populace. Good public architecture likewise warrants your support and an appreciation for its importance to the care of human life and happiness, and to the legacy of the institutions it serves.