Land value tax in the United States

[4] A statement in the 36th Federalist Paper reflects that influence, "A small land tax will answer the purpose of the States, and will be their most simple and most fit resource.

There are two potential legal obstacles unique to land value taxation in the United States: uniformity clauses and Dillon's Rule.

Shortly thereafter, an amendment to the Maryland Declaration of Rights specifically allowed for land value taxation where authorized by the state legislature.

Nor have any courts even squarely ruled that land and improvements are actually "classes" of property such that uniformity clauses are applicable.

Consequently, as a general rule, as long as each type of property (land, improvements, personal) is taxed uniformly there is no constitutional obstacle.

"[13] As opposed to Dillon's Rule, the Cooley Doctrine expressed the theory of an inherent right to local self determination.

For example, the Virginia Legislature has granted land value tax authority to Fairfax (2002), Roanoke (2003), Poquoson (2007), and Richmond (2020).

The first city in the United States to enact land value taxation was Hyattsville, Maryland in 1898, through the efforts of Judge Jackson H. Ralston.

Judge Ralston and his supporters commenced a campaign to amend the state Constitution which culminated in the Art.

[9][16] The towns of Fairhope, Alabama and Arden, Delaware were later founded as model Georgist communities or "single tax colonies".

Notwithstanding the change in 2001, the Pittsburgh Downtown Partnership Business Improvement District employed a pure land value taxation as a surcharge on the regular property tax from 1997 to 2016.

[27][28] In 2023, Mayor Mike Duggan proposed a plan to tax land and buildings at different rates within the City of Detroit.

He argues that split-rate taxation would tax "empty parcels at higher rates" forcing their owners "to develop them into something useful."