Where Is Land Value Tax Legislation Being Considered?
This tracker covers Land Value Tax legislation introduced or moving in U.S. statehouses within the past two years — including bills that have already been enacted into law. Most are enablement bills designed to let cities adopt split-rate or land-focused property tax structures. Pennsylvania already has city authority to use these structures, and as of 2026 Virginia and Kentucky have joined the list of states authorizing them.
Maryland cities also have this authority today; counties currently do not, and current Maryland bills concern broader statewide enablement.
Last updated: May 29, 2026
Selected State
Maryland
Active Legislation2 active bills. Maryland cities can already use split-rate structures, but counties currently cannot; these bills concern broader enablement.
Passed Legislation
2 statesBills enacted in the past two years that expand Land Value Tax authority.
Active Legislation
States with bills introduced or actively moving in the past two years that could expand or advance Land Value Tax policy authority.
Emerging Interest
States where local governments, advocates, or prior bills within the past two years are building momentum around Land Value Tax.
Turn momentum into action
Bring a land value tax to your city
Wherever your state sits on the map, the next step is local. Use our toolkit to make the case, dig into the research, or talk to us about modeling a tax shift for your community.
LVT one-pager
A plain-language explainer of the land value tax shift to share with neighbors and local officials.
Download PDF ↗Read the full case
Why land speculation drives unaffordability — and how land value return fixes it.
Explore the problem →See city reports
Revenue-neutral LVT models for real cities — Spokane, Syracuse, Baltimore, and more.
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