One way to encourage building renovations and incremental development in neighborhoods, while discouraging land speculation and derelict buildings, i.e. encouraging the highest and best use of parcels is to implement a split tax rate on property. Sometimes called a Land Value Tax the idea is to tax the land at a greater percentage of the total evaluation than the improvement. While I realize that the property tax system is handled at the county level I was curious if there were not a way to either work with the county or find other legal means to implement an LVT. The LVT should replace the property tax not add an additional tax burden.