Where is land value tax on the move?
This page tracks land value tax legislation across the U.S. Activity includes both state level enablement legislation and local level adoption.
Updated July 27, 2026
Maryland: Active legislation
Selected state
Maryland
Active legislation2 active bills. Maryland cities can already use split-rate structures, but counties currently cannot; these bills concern broader enablement.
Open the Maryland page →Enacted
2 statesBills enacted in the past two years that expand land value tax authority.
Kentucky
EnactedHB 607 became law in April 2026 after the legislature overrode Governor Beshear's veto. The bill authorizes Louisville Metro to adopt a split-rate property tax within its Urban Services District, taxing land at a higher rate than buildings.
Virginia
EnactedHB 282 was signed by Governor Spanberger on April 6, 2026 after a unanimous Senate vote. It extends split-rate authority to Charlottesville, Falls Church, Fredericksburg, and Newport News, bringing the total to eight Virginia cities authorized to tax land at a higher rate than buildings.
Active legislation
States with bills introduced or actively moving in the past two years that could expand or advance land value tax policy authority.
Maryland
Active legislation2 active bills. Maryland cities can already use split-rate structures, but counties currently cannot; these bills concern broader enablement.
District of Columbia
Active legislationB26-0777, the Revenue Stabilization and Land Value Assessment Amendment Act of 2026, was introduced by Councilmember Brianne Nadeau (Ward 1) on July 14, 2026 and referred to the Committee of the Whole. It would require the District to assess land independently — valuing each parcel as if vacant at its highest and best use — laying the groundwork for a future land value tax or split-rate system, without changing current rates.
New York
Active legislationEnablement bill plus Buffalo resolution.
Colorado
Active legislationHB26-1119 would let local governments and special districts tax land and improvements at different mill levy rates, with the improvement rate capped at or below the land rate; currently in House Finance.
New Hampshire
Active legislationEnablement bill.
Emerging interest
States where local governments, advocates, or prior bills within the past two years are building momentum around land value tax.
Michigan
Emerging interestEnabling bill (2023) plus local interest in Detroit.
Washington
Emerging interestSpokane resolution.
What would a land value tax mean for your city?
Wherever your state sits on the map, the questions are local ones. Use our explainers and research to understand the tradeoffs, or talk to us about modeling a tax shift for your community.
LVT one-pager
A plain-language explainer of how a land value tax shift works, written for residents and local officials.
Download PDF ↗ (opens in a new tab)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.
Browse reports →