A land value tax is a tax on the unimproved value of the land itself. If you improve it (build a house for example) you've created value, and that isn't include

A land value tax is a tax on the unimproved value of the land itself. If you improve it (build a house for example) you've created value, and that isn't included. The value added by the landowner is a small portion of the amount of rent you pay in San Francisco.