Any good LVT in my mind would robustly employ "conservation easements", which lower/waive taxes on land that is preserved for environmental protection. These are a common tool of land trusts today, and IMO they would fit great alongside LVT.

It's taxed now as well (in almost all jurisdictions). It's just also taxed on the buildings that sit on top of it (that latter portion of which provides a disincentive to development).

Understood, although not much of a disincentive. I think I have an aversion to just taxing what people own. When it's a building, at least that is related to services they're likely to consume; it's not just "we want a cut".

I think that's the jib though - in a lot of countries you don't really "own" the land. You and the government(s) get to just agree that it's your responsibility for a while.

LVT cleans up this incentive some by putting taxes in place in areas where the land is more valuable. I think Georgists would argue for doing that _and_ removing property taxes, specifically so you aren't taxed for the things you own.

But... you are being taxed for things you own.

I'd prefer to have more direct spending on services than we have, so the money isn't proxied off a building, or how many windows you have, or whatever harebrained scheme local bureacrats might invent. So you just pay X a month to have trash taken; X for sewage, etc etc. But I'd say that moving to just taking money in a way entirely unrelated to service consumption is going in the wrong direction.

Is there somewhere where land isn’t taxed? I am in Canada and all privately held land is taxed.

Land taxes in the US pay for services like fire and other emergency responders.

The discussion is about shifting more of the burden on those profiting so greatly off the land they own.