Land value tax

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A land value tax (or site value tax) is a levy on the unimproved value of land. It is an ad valorem tax on land that disregards the value of buildings, personal property and other improvements. A land value tax (LVT) is different from other property taxes, because these are taxes on the whole value of real estate: the combination of land, buildings, and improvements to the site.

Land value taxes have been implemented in Taiwan, Singapore, and Estonia, as well as the American state of Pennsylvania, the Australian state of New South Wales and Mexicali, in Mexico. The government of the Republic of Ireland plans to introduce an LVT in 2013[1].


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