While LVT may be progressive on aggregate, there are situations where lower income home-owners may face increased costs.

"A variety of mitigation techniques have been proposed to smooth the transition to LVT for those who are asset rich and low-income, and Oregon currently has other tax deferrals that could be extended to help such households. One option is to grandfather households who are asset rich and low-income into their previous property tax payments until death or the sale of the property (either allowing the tax payments to increase at some fixed growth rate or continuing under the current tax system)."

theoretical