My understanding is US property taxes are higher if you build property on them. a vacant 1000 square foot lot will attract less tax than the neighbouring 1000 square foot plot with a house on. Is that not right?
So improvements which shouldn't be taxed are taxed. The land owner of an empty acre pays far less tax than the land owner of an acre with 40 people living there. That's wrong.
The 40 people living on that acre demand more local government services (schools, libraries, fire/police protection, etc.) which are paid for with property taxes (in general) than the empty acre does.
