Calendario del impuesto sobre el valor del suelo
Un gravamen anual sobre el valor no mejorado del suelo: base imponible, valoración bienal independiente con mapa público, banda impositiva, exenciones, aplicación gradual y aplazamiento, y un dividendo ciudadano financiado con los ingresos.
Componente · budget ruleLicencia abierta · CC BY-SA 4.0No es una plantilla jurídica
v1.2.0
Land value tax schedule
Purpose
Land values are created mostly by the community, its infrastructure and its growth, not by the owner. A tax on the unimproved value of land returns part of that value to the community, cannot be passed on by reducing the supply of land, and does not penalise building or improvement. This schedule sets the base, valuation, rate and use of revenue.
Article 1. Tax base
- The tax is levied each year on every holder of land in the polity's territory, whether owner or long-term leaseholder.
- The base is the land value: the price the site would fetch in an open market if it were vacant and unimproved, but with its permitted uses, location and access to public infrastructure.
- Buildings, plantings, drainage and other improvements are excluded from the base.
Article 2. Valuation
- The valuation office values all land every two years, using recent sales, ground rents and a published method.
- Values are published as a map open to all, site by site.
- The valuation office is independent of the council and of the treasury; its head is appointed for a fixed term of six years.
Article 3. Rate
- The rate is set by the assembly each year within a band of 1% to 5% of land value.
- The rate is uniform for all land of the same permitted use. Agricultural, residential and commercial land may have different rates within the band.
- Payment is due in four quarterly instalments.
Article 4. Exemptions
Land used for public roads, parks, places of worship and land held in a community land trust for permanently affordable housing is exempt. Any other exemption requires a two-thirds majority and lapses after five years.
Article 5. Transition and hardship
- Where the tax replaces other levies, it is phased in over five years, with the old levies reduced as the new rate rises.
- A household whose land tax exceeds a set share of its income may defer payment. Deferred tax accrues as a charge on the land at the reserve-fund rate and is paid when the land is sold or passes on death.
- Holders may appeal a valuation within 60 days to the valuation tribunal. The tax is paid on the old value pending the decision, with adjustment afterwards.
Article 6. Use of revenue
- Revenue is applied first to the maintenance of public infrastructure whose presence creates land value.
- Of the remainder, at least half is paid out as an equal citizens' dividend to every resident member each year; the rest goes to the general budget.
- The treasury publishes yearly the revenue, the dividend per person and the change in total land value.
Article 7. Safeguards
- The rate band in Article 3 may be changed only by the amendment rule.
- The valuation office may not take part in decisions on zoning or permits.
- Changes to permitted uses that raise a site's value by more than a quarter are recorded on the published map with the decision that caused them.
Comparar
+12 · −03131 1. Where the tax replaces other levies, it is phased in over five years, with the old levies reduced as the new rate rises.
3232 2. A household whose land tax exceeds a set share of its income may defer payment. Deferred tax accrues as a charge on the land at the reserve-fund rate and is paid when the land is sold or passes on death.
3333 3. Holders may appeal a valuation within 60 days to the valuation tribunal. The tax is paid on the old value pending the decision, with adjustment afterwards.
34+
35+## Article 6. Use of revenue
36+
37+1. Revenue is applied first to the maintenance of public infrastructure whose presence creates land value.
38+2. Of the remainder, at least half is paid out as an equal citizens' dividend to every resident member each year; the rest goes to the general budget.
39+3. The treasury publishes yearly the revenue, the dividend per person and the change in total land value.
40+
41+## Article 7. Safeguards
42+
43+1. The rate band in Article 3 may be changed only by the amendment rule.
44+2. The valuation office may not take part in decisions on zoning or permits.
45+3. Changes to permitted uses that raise a site's value by more than a quarter are recorded on the published map with the decision that caused them.
- v1.2.0Adds a citizens' dividend, published revenue and safeguards against valuation capture.27 oct 2026 · actual
- v1.1.0Adds a five-year phase-in, hardship deferral as a charge on land and valuation appeals.27 oct 2026
- v1.0.0Base, valuation, rate band and exemptions.27 oct 2026
Aún no hay bifurcaciones.
- Fideicomiso comunitario de tierrasUna organización sin ánimo de lucro mantiene la tierra en fideicomiso y vende o arrienda los edificios construidos en ella con límites a la reventa que mantienen asequible la vivienda.
- GeorgismoLa economía política de Henry George: la tierra y los recursos naturales pertenecen a todos, por lo que la renta del suelo debería financiar el gasto público, idealmente mediante un impuesto sobre el valor del suelo. Se ensayó en parte en Fairhope (Alabama) y en Pittsburgh.
- Dividendo de un fondo soberanoPago directo a los residentes, en forma de dividendo, de parte de los rendimientos de un fondo de inversión de propiedad pública.