Land Value Tax is not incident on tenants. https://gameofrent.com/content/can-lvt-be-passed-on-to-tenants https://gameofrent.com/content/can-lvt-be-passed-on-t

Land Value Tax is not incident on tenants. https://gameofrent.com/content/can-lvt-be-passed-on-to-tenants https://gameofrent.com/content/can-lvt-be-passed-on-to-tenan... tldr: if landlords could raise the rent and still get tenants they'd do it right now