Not to endorse a particular point of view, but I believe land value taxes are based on assessed land value. If you're saying that your hypothetical land shouldn

Not to endorse a particular point of view, but I believe land value taxes are based on assessed land value. If you're saying that your hypothetical land shouldn't pay the tax the neighboring 10 homes are paying, I think the economist would say something like that clearly isn't the most productive use of the land and you should build on it, I guess. Again, not an endorsement, just my view of the argument. Also I think "occupancy taxes" as referred to by policy people means a tax on unoccupied land/homes (e.g. pied a terre laws). But I could be mistaken.