Any reallocation of tax burden between land and improvements will require resources for taxpayer education.

"Moving away from an income-based approach will likely create a lot of taxpayer confusion. And even though the tax bills split land value and the value of improvements, these reported values could change even when the total assessed values stay the same. Any reallocation of valuation between land and improvements will likely create great taxpayer angst and anger and will require additional resources for the extensive taxpayer education."

practical