The municipality of Altoona, PA, tried shifting to a land value tax, but ultimately gave up, due to lack of effectiveness and confusion.

In 2002, Altoona began split-rate taxation. By 2011, they shifted entirely to taxing land, with no tax rate on buildings. Five years later, they abandoned the program, returning to ordinary property taxation. The town's mayor blamed the failure on two main factors. First, county and school districts continued charging property taxes, muffling the incentives created by LVT. Second, lack of education about LVT left potential residents and businesses hesitant, scared by the higher rates on land but not realizing the absence of rates on buildings. Residents also reported dissatisfaction at the raised cost of purchasing vacant lots adjacent to their properties.

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