Land value tax in Washington
Spokane resolution.
Current authority
Washington's constitution requires uniform taxation; CLE's Spokane report models a building exemption that achieves LVT-like effects within it.
CLE research and tools in Washington
Report · June 2026
Taxing Land, Not Homes: A Revenue-Neutral Path to Unlock Spokane's Underused Land
A revenue-neutral building-exemption model for Spokane that reduces taxes on most homes and small multifamily properties while raising holding costs on vacant and underused land.
Map
CivicMapper
Your city's land, in 3D: where land value concentrates, and how much sits idle under vacant lots and surface parking. 25 cities across 14 states.
Related reading
Coverage
Volts
Want less sprawl and more urban infill? Try a land value tax! (opens in a new tab)
Spokesman Review
Most Spokane homeowners would pay less tax under reform proposal. Here's who would pay more (opens in a new tab)
Sightline Institute
Yes, a Land Value Tax Is Possible in Washington State (opens in a new tab)
Shelterforce
Property Taxes Aren't the Cause of Our Housing Crisis, They're a Solution to It (opens in a new tab)
Spokesman Review
Spokane leaders eye property tax reform to promote building (opens in a new tab)
