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I'm not aware of any locality in the US that has a pure Land Value Tax. There are a few localities in Pennsylvania that have a split value tax, with separate r
by jlmorton 5y ago
I'm not aware of any locality in the US that has a pure Land Value Tax. There are a few localities in Pennsylvania that have a split value tax, with separate rates for land and structures.
- jdmichal 5y agoThere are definitely counties here in Florida that value land and improvements separately. But there's often no separation as far as how they're taxed. It's just all added together. Here's the listing for Tropicana Field, which is owned by the county and therefore qualified as "municipal" use: https://www.pcpao.org/?pg=https://www.pcpao.org/general.php?strap=163124863810020010 https://www.pcpao.org/?pg=https://www.pcpao.org/general.php?... Just/Market Value: $108,535,551 Land Adjusted Value: $46,160,000