Revival of Old Land Tax.

Where: Pennsylvania

What is the old school tax system?  land value tax from a 19th-century idea to encourage more productive use of large properties

How does a land value tax work?

• levying rates on the land itself
• no tax levy on the structures built

How does this benefit property tax bills?

• tax burden shifts from residential property owners
• homeowners tax bills cut nearly by 1/3

Governing | Leaning on the Land