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Land Value Tax: Can it Work in the District?

2019

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Any reallocation of tax burden between land and improvements will require resources for taxpayer education. The potential development benefits of a land value tax could be blocked by zoning restrictions. Land value taxation can help shift tax burden to land in urban centers that benefit the most from existing public spending. In D.C., a primary obstacle to residential densification is the large number of lots occupied by single-family residential housing, 71% of which face a high zoning barrier to increasing density. Under current zoning laws, D.C.'s Georgia and Rhode Island Avenues present the greatest opportunity for a pilot land value tax experiment. Zoning reforms that could complement LVT's aim to incentivize development include supporting the development of Accessory Dwelling Units and expanding mixed use zoning.
Yesim Sayin Taylor
Land Value Tax
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