Common Ground U.S.A.

New Report: Modernizing Property Tax Assessments in Allegheny County

Jul 17, 2026 | Groundswell, Research

Allegheny County has not conducted periodic, regular property reassessments since the 1970s. As a result, assessed values have drifted further and further away from actual market values, creating inequities for taxpayers and making the property tax system less...

Contra Watling on “The failure of the land value tax”

May 28, 2026 | Groundswell, Research

There are many successful examples of land valuation and land value taxation, which critics don’t engage with. Andy Burnham, mayor of Greater Manchester and widely seen as a potential challenger to PM Keir Starmer from within the Labour party, has been making a...

Where did the Land Value Go? Assessments and Condominiums in New England

May 28, 2026 | Fundamental Principles of Political Economy, Groundswell, Research

SUMMARY Condominium parcels in most New England jurisdictions are assessed at a single value per unit, with no separate land component itemized on the assessment roll. Single-family and other fee-simple parcels, by contrast, carry an explicit land value and an...

Back to Earth: The Case for Lowering Speculative Land Values

May 27, 2026 | Groundswell

By Daniel Wortel-London The inflation-adjusted price of residential land in the U.S. quadrupled between 1975 and 2006. By 2025, New York City’s land values were estimated at $2.84 trillion. Manhattan’s land alone is valued at approximately $3,500 per square foot....

Higher Property Taxes Drive Home Affordability

May 5, 2026 | Groundswell

The relationship between property taxes and home prices is worth remembering now that so many states want to get rid of the former and wrongly expect more affordability of the latter. Of course, a tax just on location would make the true relationship even more...