Land value tax in Pennsylvania
Legacy enablementTracker updated October 29, 2026
Current law
Since 1913, Pennsylvania has let local governments tax land at a higher rate than buildings, and today the option extends to many cities, boroughs and some school districts. Harrisburg has used a split rate since 1975; for 2026 it taxes land at about six times the rate on buildings. Pittsburgh used one from 1913 until 2001, and Altoona went land-only in 2011 before returning to taxing buildings in 2017.
Related reading
Model it for your city
We haven't published research on Pennsylvania yet. LVTShift models a revenue-neutral land value tax shift in any U.S. city, parcel by parcel.