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Re:Liberalizing Land Use Regulations: The Case of Houston (2... by japanuspus on Tuesday May 04, 2021 @02:10AM (#27034530)
Yup, details are important here. At least in Denmark, there is no LVT for private residences either (you do pay for undeveloped land). Also, rate is around 0.2%.
Re:Liberalizing Land Use Regulations: The Case of Houston (2... by 6tZAfJuXT2LL on Tuesday May 04, 2021 @04:30AM (#27035229)
Denmark has LVT for private residences. It's based on the price of the undeveloped land, but it's still in effect for private residences [1].

[1] https://skat.dk/skat.aspx?oid=2244323