A new political phase for land value taxation is emerging where states pass 'enablement' statutes that let municipalities adopt split‑rate or pure LVT regimes, turning Georgist theory into tractable local policy. Early 2026 examples (Virginia and Kentucky enabling cities to rebalance land vs building tax rates) plus public legislation trackers show this is moving from blog debate to real municipal choice.
— If more states follow, municipal opt‑ins could shift local fiscal incentives, housing affordability, development patterns, and political coalitions — making land‑tax politics a mainstream, actionable lever.
Scott Alexander
2026.09.24
100% relevant
Virginia and Kentucky passed LVT enablement laws in 2026 and the Center for Land Economics maintains a public legislation tracker documenting bill introductions and city opt‑ins.
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