LVT: Resources and Publications
Spokane In The House for the Great Land Value Tax Shift?
September, 2025
The Spokane Climate Resilience & Sustainability Board convened on July 10, 2025, to discuss several key initiatives aimed at enhancing the city’s sustainability efforts. A significant focus of the meeting was the potential implementation of a land value tax, a concept that aims to reform the property tax system to discourage the holding of vacant land. This proposal, inspired by successful models in cities like Pittsburgh, has garnered interest from several council members who believe it could address issues related to underutilized properties in Spokane.
Council members expressed concern over the prevalence of empty lots and service parking areas in the city. They discussed how a land value tax could create incentives for development and improve urban density, which aligns with broader climate and planning goals. The board considered inviting Councilman McClitzky to present more information on this initiative in future meetings.
What's so Great about Land Value Tax?
Robert Schalkenbach Foundation September 2023
At Resource Justice, we dedicate a significant amount of time to researching land value taxes and educating the public about their benefits. Specifically, we explain how governments can use LVT to efficiently capture land rents and use them to lift people out of poverty or ease the burden of more harmful taxes on workers, homes, and businesses. With rising interest in these ideas, you may be wondering: What’s the big deal with land value taxes?
Getting assessments right: A city may consider land value tax. But are the values right?
The Center for Land Economics August 6, 2025
That’s the crux of a report released Wednesday by the Center for Land Economics, an upstart nonprofit think tank that advocates for land value taxes. Its philosophy supports levying a tax on land without regard to buildings or improvements, which some economists argue would end land hoarding, bring housing costs down, and redistribute the tax burden.
Policy impact of land value taxation in Denver, Colorado
July 2025
Could a land value tax (LVT) help address Denver’s overlapping housing, land use, and property tax challenges? The numbers and the times we live in support Denver’s right to enact LVT.
Authorize Local Government Land Value Tax
Colorado General Assembly October 2024
Submitting to the registered electors of the state of Colorado an amendment to the Colorado constitution concerning authorization for a local government that levies ad valorem tax, which is a property tax on all real and personal property not exempt from taxation, to instead, subject to local voter approval, levy a land value tax, which is a property tax that taxes property based only on the value of the underlying land and without regard to the value of any improvement built or used on the land.
RETHINKING PROPERTY TAX: RAISING REVENUE FROM COMMUNITY VALUES
Public Sector Digest May 2015
WHAT WE TAX MATTERS “The property tax is, economically speaking, a combination of one of the worst taxes— the part that is assessed on real estate improvements . . . and one of the best taxes— the tax on land or site value.” - William Vickrey (1999) Nobelist in Economics
What Happened When Pennsylvania Taxed Land?
Robert Schalkenbach Foundation 2023
In this article, we therefore conduct a thorough review of the rigorous empirical studies into LVT in Pennsylvania, to find out what the data tells us about the effects of shifting municipal taxes onto land. We find that LVT shifts in PA produced clear and consistent benefits: increased construction of housing and office buildings, less sprawl, more businesses, and higher property values overall. We proceed to explore each of these conclusions one by one, followed by an annotated bibliography that describes each study in turn. Finally, we bring these findings to life by exploring the downfall and revival of Pittsburgh over the past century.
Land Value Taxation in a Great American City
Robert Schalkenbach Foundation/Center for the Study of Economics February, 2021
On February 23, 2021 RSF, in conjunction with CPTR and 5th Square, hosted a webinar to address the City of Brotherly Love’s issues – from gentrification, to blight, to regressive taxation – and how it has been dealt a near fatal blow to its economy due to the pandemic. We explored the reimagining of one of the City’s most familiar taxes and how that could be the key to keeping long-time residents in their homes, encouraging private investment, and shoring up revenue streams in the time of social distancing and beyond. We had a fantastic turnout with a high level of engagement from elected officials and those interested in seeing Philadelphia – and other cities across the country – thrive during these uncertain times. We look forward to more webinars addressing issues that impact our communities.
Land Value Tax in Minnesota Can Boost Cities and Local Planning
Minnesota Post February 2020
Creating sustainable land use involves more than just planning. It also requires incentives. That’s why the North Star Chapter of the Sierra Club has joined with the Minnesota chapter of Common Ground USA to support state legislation that allows towns to create Land Value Tax (LVT) Districts.
Land Value Tax in Detroit: Why Now and How to Do It
City of Detroit, Office of Finance 2023
The Michigan Legislature can allow for real tax relief for homeowners and small businesses through legislation that allows cities like Detroit the choice to adopt the Land Value Tax Plan.
This legislation would help local governments maintain a stable revenue stream and discourage blight and land speculation. And while the Land Value Tax Plan may not be the right choice for every community, research shows it would be a major boost for Detroit.
Here’s a major study that highlights the enormous benefits of a Land Value Tax approach in other communities.
The legislation would empower local voters in municipalities to decide whether the Land Value Tax Plan is right for their community.
Tax Foundation: The Property Tax, Don't End It, Mend It.
November, 2024
The Tax Foundation has been around since 1937. Described as nonpartisan, the Tax Foundation has developed a reputation for being straightforward and accurate on a subject that can be rife with inaccuracies and complexity. Nearly always, their analysis ends with conclusions that tend to encourage open and free markets. We agree.
Reflecting its nearly 100 years of examining all modes and levels of taxation, the foundation examines the basis of the relatively "good" tax: the property tax. It acknowledges the shortcomings of the current property tax, while suggesting fine-tuning and a more fundamental reform: land value tax.