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Learn the concept of highest and best use in real estate appraisal, which is the reasonably probable and legal use of property that results in the highest value. Find out the criteria and tests for determining the highest and best use of vacant and improved properties.
Learn what a land value tax (LVT) is, how it differs from other taxes, and why some economists and policymakers favor it. Explore the economic and practical aspects of LVT, as well as its implementation in various countries and regions.
Learn how property tax is imposed, computed, and collected by local governments in the US. Find out the factors that affect property tax rates, such as property type, assessment ratio, and taxing jurisdiction.
Lenders consider vacant land a riskier investment than a house that’s already built, and they charge more to finance it as a result. For this reason, paying cash if you can is a good strategy.
Property tax is an ad valorem tax on the value of a property, levied by the governing authority of the jurisdiction where the property is located. Learn about the different types of property tax, how they are calculated and how they vary by country and region.
Learn about the history, legality and usage of land value taxation (LVT) in the US, a tax applied only to the unimproved value of land. Find out how LVT is related to Physiocrats, Henry George, uniformity clauses and Dillon's Rule.
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