Land Value Tax
Type
Policy Brief or Report
Year
2021
Level
City or Town
State(s)
Minnesota
Policy Areas
Economic Justice, Finance & Procurement, Transportation & Mobility
This report finds that land value taxes incentivize development by levying higher taxes on under-utilized parcels. It includes an evaluation of a bill considered the Minnesota Legislature to permit such projects, as well as case studies illustrating how land value taxes encourage economic development, maximize infrastructure investment, and advance equity.