The Oregon state constitution has two provisions that limit the amount and growth rate of property taxes in the state, leading to inequitable tax burdens. This study simulates an alternative tax structure to determine if a Land Value Tax (LVT) would lead to increased equity and incentives to utilize land more wisely in concert with Oregon’s statewide growth management program enacted in 1973. Two areas within the Portland metropolitan area were chosen to study’s areas of analysis.

The Land Value Tax Analysis study was conducted by the Northwest Economic Research Center (NERC) of Portland State University’s College of Urban and Public Affairs with support from Common Ground OR-WA.

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Land Value Tax Analysis final report