Yes! Also, a land value tax does not tax the property value, but only the land's value, so the same amount of tax is owed by these neighboring plots: 1) an emp

Yes! Also, a land value tax does not tax the property value, but only the land's value, so the same amount of tax is owed by these neighboring plots: 1) an empty lot, 2) a single family home, and 3) a 30 floor residential tower, presuming they're equally-sized lots with equal land value. If granny's taxes are high, the answer is to put her land to productive use like by adding rental units instead of growing zucchini. Or sell and buy better land for hobby zucchini gardening (or grow it on the roof of her new tower). Regulations don't allow her to add rental units? Then it's the regulations that are bad, and finally land value taxes are aligning land owners' and renters' interests instead of dividing them.