There's good empirical evidence that the portion of property taxes that falls on the unimproved value of the land (ie, the location's value minus the value of t

There's good empirical evidence that the portion of property taxes that falls on the unimproved value of the land (ie, the location's value minus the value of the building), is not passed on to the renter: http://gameofrent.com/content/can-lvt-be-passed-on-to-tenants http://gameofrent.com/content/can-lvt-be-passed-on-to-tenant...