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Evaluating the Feasibility and Burden Shifting Impacts of a State Land Value Tax on Commercial and Industrial Property

Mark Haveman

January 2004, English

In the most recent general session of the Minnesota state legislature, a bill was introduced to transition the commercial/industrial portion of the state general property tax into a tax on commercial/industrial land value only. The study explores the burden shifting effects and the technical and administrative issues surrounding its potential adoption. Burden shifting is examined on the basis of geographic location, property value, and property use. A statewide survey of county and city assessors was used to identify key implementation barriers and enabling conditions necessary to adopt such a tax.


Economic Development, Land Value Taxation, Local Government, Property Taxation, Tax Reform