Land Value Tax
Tax land, not buildings.
Shifting the property tax off homes and businesses and onto land value rewards building, discourages speculation, and keeps the value a community creates working for that community.
New to the idea? Why land value tax worksResearch
All research →
July 2026
From the Ground Up: An Analysis of Land Value Tax in Cincinnati, Ohio
with the Notre Dame Student Policy Network
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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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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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.
Read reportTools & data
All tools & data →Data
LVT Legislation Tracker
Where land value tax legislation is enacted, moving, or emerging — state by state.
Open-source tool
LVTShift
An open-source toolkit for modeling a revenue-neutral land value tax shift in any U.S. city, parcel by parcel.
Map
CivicMapper
Your city's land, in 3D: where land value concentrates, and how much sits idle under vacant lots and surface parking. 25 cities across 14 states.
Writing
All writing →Explainer
Why Land
Our thesis: how land speculation drives unaffordability, and the two ways to return land value to the public — lease the land, or tax it.
LVT one-pager
A plain-language explainer of how a land value tax shift works, written for residents and local officials.
Article
Why do people hold vacant land out of use?
The economics of land speculation, from Progress and Poverty.
September 2026