In a message dated 10/17/03 9:47:25 AM, [EMAIL PROTECTED] writes:
<< Frankly, I'm suspicious of this "land tax" scheme....
(In other words, if you're going to charge the same tax for the land on 
which Liberty Place sits as you would for a block of row homes, then the 
row homes are going to cost more in taxes.)....>>

This is not a "scheme," and your example is incorrect.  Perhaps you missed 
the UCCC's Town Meeting several years ago where City Controller Jonathan Saidel 
and members of his staff came to University City to explain the proposal, 
which the Controller's office has supported for years already.  After the 
explanation in front of a packed room at the Calvary Center, a "straw vote" was taken 
for the benefit of Councilwoman Blackwell, who was observing the meeting.  The 
result:  a few present were undecided about the idea (maybe 8 or so), and 
everyone else in the room was in favor of the change - enthusiastically in favor! 
 

Simple summary:  Tax land with similar value at the same rate, despite its 
current use or lack of use.  Determine value based on two factors: LOCATION and 
ZONING.  

(No, Liberty Place's land would NOT be taxed at the same rate as a center 
city row house's land!  It would be taxed at the same rate as neighboring 
properties with similar commercial zoning at 16th & Chestnut Sts.!  In other words, 
locally, for example, every house on the 800 block of S. 48th St. which is 
zoned single family would have the same tax rate.  And every house on that block 
which is zoned duplex would have the same tax rate.  Ditto for triplexes.  This 
seems fair, right?  But it's not the case now!  Go to Hallwatch.org and look 
it up!)

Result:  Property owners would no longer be penalized for taking care of 
their properties, or rewarded for neglecting them.  

- Under the current tax system, speculators in the city who let their 
properties decline can go to the BRT (Board of Revision of Taxes) and get their 
assessments reduced due to poor condition!  With land value tax, they would have to 
pay the same tax as neighboring properties, since it's no one's fault but 
their own that they aren't making better use of the land they own - its value is 
the same as the value of the land next door with the same zoning.  It is hoped 
that this would make it less profitable to hold declining properties for 
years, which now causes problems for surrounding buildings and neighborhoods at 
the same time it erodes the tax base.  (At the UCCC Town Meeting, elderly 
neighbors on 50th St. were especially hopeful that their block could be freed of 
boarded and crumbling properties held by speculators, which currently hurts the 
value of their homes which they have carefully tended for years, but which are 
now difficult to sell due to the blight surrounding them.  Absentee speculator 
blight is wiping out the value of their largest asset, surely not a fair 
situation.)

- Under the current tax system, if you make any improvements to your house 
which require L&I permits, the BRT increases your assessment and you have to pay 
more taxes!  You are penalized for taking care of your property!  With land 
value tax, you wouldn't pay more, since the land would still have the same 
value as similarly zoned land next door, even if you were making your place nicer. 
 

Another result:  since property owners would no longer be getting a break for 
underused property, but would be paying their full share in taxes, they would 
have an incentive to use their property more profitably, or sell it to 
someone else who would.

- For those who have followed previous discussions of land value tax on this 
listserv, forgive me for repeating the same example I've used before, but it 
really does make things clear:  My husband and I own the storefront building at 
4728 Baltimore Ave. which is zoned commercial and now contains the Vientiane 
Cafe.  Our lot's square footage is 1085 s.f; our zoning is "STR/OFF+APTS 3STY 
MASONRY".  Next door at 4730-34 Baltimore is a weed-filled lot fronted by a 
cyclone fence.  It's been a vacant property since a building burned down there 
in the 1970s; the current owners bought it in 1992 and their only "improvement" 
has been the cyclone fence.  Its square footage is 3624 s.f. (more than THREE 
TIMES the size of our land); its zoning is "VAC LAND COMM. <ACRE".

Our taxes are $925.57.  4730-34's taxes are $79.33.  

THREE TIMES the size of the other similarly zoned properties on the block.  
Similar zoning.  About 1/12 of the taxes.  While that property gets a break and 
causes blight, folks, the rest of us have to pay more, for the City to have 
enough money to operate!  And even though we pay more, the block will still 
have blight!   

(I don't mean to criticize my neighbor personally, for the record - just the 
current wacky tax system.  And by the way, my taxes are unfairly low compared 
to some of the other storefronts on the block.)

I am sending a copy of this email to Bruno Moser of the Controller's Office, 
who will be happy to correspond with anyone who wants more information on land 
value tax.  

Melani Lamond

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