Land Value Tax Implementation Research / Studies
CSE/Urbantools first researched and assisted Altoona, PA in its transition to land value tax in 2001. This year, in 2011, Altoona became the first city in the USA to impose no property tax ion buildings. Currently, school and county taxes are not primarily land-based. This report looks at some outcomes in the past 10 years, along with the revenue effects of the last year of transition to a land only tax, as well as the impact of reversion to the standard property tax.
The city of Frederick requested a report on the revenue impact of land value taxation for the FY12 budget season. The report and appendices on patterns of land ownership and outcomes are presented here.
The county seat of Montgomery County, PA asked for a revenue impact study for this borough of 35,000.
Philadelphia, Pennsylvania 2009
CSE/Urbantools' Recent Submissions and Studies to the City of Philadelphia and its elected leaders, citizens and policy groups.
What is wrong with how the current tax system works in a major city? In what ways can it be fixed? CSE submitted a position paper using analysis of current assessments to demonstrate that land value taxation and an assessment exemption on improvements can be a force for fairness, vertical equity and economic growth in an environment that has historically discouraged these positive factors.
Imaging the Land Value Tax New data imaging systems will help reveal the potential benefit of a shift from taxation of labor and capital onto community created land values (or "economic rent") Some "first look" examples are shown, using Philadelphia and Clairton, Pennsylvania as a template. Another powerful tool to see land value is GIS. The section "Land Value Maps/Scapes presents city-wide representations of land values, described by Dr. Bill Batt and prepared by two GIS experts.
- What happened when Harrisburg, Pa expanded its LVT from a tax rate ratio of 5 to 1, to 6 to 1 in 2001? Census Bureau data suggests that new residential construction increased, while a better situated city, Albany, NY started to lag. To compare apples to apples, we present the information per capita, as Albany is larger both in population and land area. Yet, in most other respects, these are analogous communities, using the same Economic Development tools, except for land value tax.
- Along with Imaging software, great strides have been made in "seeing" land values through GIS-generated mapping. Here, CSE Director Dr. Bill Batt explains the importance of land values in assessment and how images can make clear the muddy universe of real property assessments. Much of the mapping work was performed by Bob Breglio, MRP of New York State.
The City of Clairton, Pennsylvania has seen the most dramatic expansion of land value taxation in recent years. These samples of how the LVT outcomes "look" will be essential in persuading the citizens and government that they are on the right track in implementation of a progressive, fair and fiscally responsible tax policy. NEW: Images of Philadelphia and its Neighborhoods. This is a preview of an ambitious project that will map LVT from various levels, form city-wide to individual parcels. The "Philadelphia: Realizing our Potential" Project will be launched in mid-October 2008
New Hampshire 2009 New Hampshire has always tantalized land value tax advocates. Property tax is the primary form of taxation and New Hampshire has prospered mightily. The University of New Hampshire's Richard England provided an admirable study of the possible impact of land value tax in select communities. Here, Williams College student Morgan Seybert explores an interest and universal take on land value and tax incidence: In the Lake Winnipesaukee area, land values are large on the waterfront, and decline as one moves inland. No surprise. Yet, houses get bigger off the lake front, and a land value tax would reduce the poorer owner-occupiers taxes, whilst shifting tax burden to the second-home absentees.
New Haven, Connecticut March 2008 LVT Study done at the request of Mayor John DiStefano. Outcome: Generally positive for implementation. As in most New England assessments there are no established land values for residential condominiums. CSE allocated a percentage of total condo value to land value (allocation being common appraisal practice), so that non-condo parcels would be treated equitably.
Following interest in the discovery of a large amount of valuable vacant land in Manhattan (and New York City), CSE was asked to do a report on the patterns of vacant land and possible LVT solutions. Already, a new law was passed to end the preferential treatment of vacant land in Manhattan.
Lancaster,Lancaster County,Pennsylvania 2007 Asked by the city to determine if LVT was a candidate for implementation, CSE had to recommend against a traditional LVT shift due to wildly varying land and building assessments, over-assessment of poor neighborhoods relationally to richer suburban townships, and problematic land values for newer "big box" commercial development. Outcome: LVT is not a good choice for the city at this time. The valuation data needs more study, preferably through mapping. The county's assessments must be challenged on ground of uniformity, equity and accuracy.
Titusville, Crawford County,Pennsylvania January 2007 CSE was asked to study any changes in Titusville's LVT outcomes since a 1990 implementation. We were also asked to look at the accuracy of assessments. We found that there were slightly fewer vacant lots since 1990, but that assessments were outdated and that non-residential land values in particular were inaccurate. Outcome: LVT was working as a tax relief measure for homeowners, but the valuation data needs updating. The county assessment roll has not been made available after repeated requests from both CSE and the City council of Titusville. This recalcitrance is hard to explain, except in a political context, as power rests outside the city and the larger boroughs of the county. CSE is not prepared to stop study of this issue.
LVT Harrisburg Data
