Split-Rate Land Value Tax in South Bend, IN

The Center for Land Economics partnered with Notre Dame's Student Policy Network to study the impact of a split-rate tax in the City of South Bend.

The report finds that shifting the tax burden from buildings to land value would support economic recovery, encourage productive land use, and reduce the incentive to hold vacant or underused parcels.

The modeled shift is progressive in distribution, with lower-income communities seeing decreases and higher-income communities seeing increases.