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Re:If you sell a house these days, the buyer might be a pens... by jlmorton on Wednesday June 09, 2021 @12:14PM (#27449639)
I'm not aware of any locality in the US that has a pure Land Value Tax. There are a few localities in Pennsylvania that have a split value tax, with separate rates for land and structures.
Re:If you sell a house these days, the buyer might be a pens... by jdmichal on Wednesday June 09, 2021 @12:53PM (#27450206)
There are definitely counties here in Florida that value land and improvements separately. But there's often no separation as far as how they're taxed. It's just all added together. Here's the listing for Tropicana Field, which is owned by the county and therefore qualified as "municipal" use:

https://www.pcpao.org/?pg=https://www.pcpao.org/general.php?...

Just/Market Value: $108,535,551

Land Adjusted Value: $46,160,000