Since higher demand results in higher prices, you could rephrase that line as: is housing (and land) more desirable in states with higher or lower property taxe

Since higher demand results in higher prices, you could rephrase that line as: is housing (and land) more desirable in states with higher or lower property taxes? I think it's mainly unrelated. Other things like available jobs, climate, amenities, and so on seem more important? I've never quite understood whether the land value tax advocates wanted taxes to be higher or lower on average, or how they expect economic activity to vary with tax rates. They seem to expect tax policy to have large effects all on its own, though, and I'm more skeptical that it will make much difference.