Center for Land Economics
Research

Reports

From the Ground Up: An Analysis of Land Value Tax in Cincinnati, Ohio

July 2026

From the Ground Up: An Analysis of Land Value Tax in Cincinnati, Ohio

A parcel-level model of a revenue-neutral land value tax shift in Cincinnati, showing tax cuts for most homeowners and renters while raising the cost of holding land idle.

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Land, the Wealth We Can Actually Tax

June 2026

Land, the Wealth We Can Actually Tax

An original parcel-level estimate of California's $8.14 trillion land value, making the case that a fractional-percent land value tax would raise the same revenue as the proposed Billionaire Wealth Tax, without the capital flight.

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Taxing Land, Not Homes: A Revenue-Neutral Path to Unlock Spokane's Underused Land

June 2026

Taxing Land, Not Homes: A Revenue-Neutral Path to Unlock Spokane's Underused Land

A revenue-neutral building-exemption model for Spokane that reduces taxes on most homes and small multifamily properties while raising holding costs on vacant and underused land.

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Maryland Residential Vacant Land Valuation: Is Baltimore an Outlier?

February 2026

Maryland Residential Vacant Land Valuation: Is Baltimore an Outlier?

A statewide analysis showing Baltimore as the clear outlier in residential vacant land undervaluation.

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Vacant Land in Baltimore: The High Cost of Undervaluation

August 2025

Vacant Land in Baltimore: The High Cost of Undervaluation

An analysis of how systematic undervaluation of vacant parcels shifts tax burdens and reinforces speculative blight incentives.

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Land Value Tax Shifts in Syracuse: Toward a Prosperous Future

2024

Land Value Tax Shifts in Syracuse: Toward a Prosperous Future

A revenue-neutral split-rate tax model for Syracuse that shifts taxes toward land value and away from improvements.

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Toward Smarter Taxation: An Analysis of Split-Rate Property Taxes in South Bend

2024

Toward Smarter Taxation: An Analysis of Split-Rate Property Taxes in South Bend

A South Bend split-rate tax analysis focused on development incentives and distributional effects across communities.

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