Vibrant Cities Coalition
Better tax policy. Brighter cities.
Tax the value of land—not the work people put into it.
Land value taxes can encourage productive use of land without adding a tax penalty for new buildings or improvements. The Vibrant Cities Coalition supports the Vibrant Cities Act and a path toward land value tax levies.
A different way to tax property
Land, not improvements
A land value tax is based on the value of the site itself, separate from buildings and other improvements.
Room to build
Under a land-only levy, adding homes, improving a storefront or repairing a building does not increase the taxable value of improvements—because improvements are not in that levy’s tax base.
A reason to put land to use
Owners pay the land tax whether a site is developed or left vacant. That can encourage using valuable land rather than holding it idle.
The effect on any property’s total tax bill depends on levy design, assessments and the other taxes that apply.
Land value taxes, explained
Land is the site itself. Improvements include buildings and other additions to that site. A land value tax separates those values and taxes the land rather than the improvements.
Taxing improvements can increase a property’s tax bill when an owner builds or renovates. A land-only levy avoids that particular penalty and can encourage more productive use of sites served by city infrastructure.
There is no single answer for every property. When a tax shifts from buildings to land, properties with a high share of land value may pay more, while properties with more value in improvements may pay less. Rates, assessments and levy design determine the actual result.
No. The form asks the coalition to contact you about signing the support letter. Submitting it is an expression of interest, not a signature or permission to publish your name.
Add your voice to the conversation.
Interested in signing the support letter?
Share your information so the Vibrant Cities Coalition can contact you about the letter supporting the Vibrant Cities Act.
This is a request for follow-up, not an automatic signature. Submitting this form does not add your name to the public signatory list.