LVT Case Studies

While the following materials cannot be described as case studies in themselves they provide interested readers with pointers to material from which LVT case studies can start to be formulated

1. Hong Kong's system of rents and rates as outlined in document to be found at the following link of the government authorities for the special administrative region: or
2. Ted Gwartney's review and discussion at LVT for World Bank 'Land and Poverty Conference' 2014 or
3. Assessing the Theory and Practice of Land Value Taxation Richard F. Dye and Richard W. England (published in 2010 by Lincoln Institute) can be downloaded as a pdf from or
4. A summary of the 1939 Bill to establish Site Value Rating in London: or
5. A draft of a parliamentary bill to bring in a location benefit charge (LBC) at local level [note the alternative terminology - LBC, rather than LVT]: or
6. Overall findings of Glasgow City Council Working Group on Local Taxation: or
7. Northern Ireland illustration of how land values can be obtained from available data: or
8. Details of the Montana cadastral indicating how it would be possible to make the process of annual valuation/revaulation of property tractable: or
9. Details of land valuation in Lucas County Ohio USA, showing use of mapping/data recording and reporting for purposes of plot based land valuation and taxation [known as the Auditor's Real Estate Information System/AREIS Online]: or
10. Maps utilising information from the Ordnance Survey's master map, which can be combined with other information, including plot valuation information and property/land sale price: or
11. Information about the Land Valuation Taxation system in Denmark: or