Residential and Non-Residential: Who Owns Land Value?

Without a land value tax, the predominantly poor and elderly population of Clairton would bear a large burden of tax. By reducing the tax rate on buildings, the tax burden shifts to vacant and non-residential land values. Because so much residential value is in the building and not the land, the residential category sees lessened tax liability. Here, we illustrate the relative share of the land value assessment for the city.

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