A land value tax is an alternative to property taxes where the land is taxed and not the structure built upon it. It allows for funding for local school districts while making it easier for homeowners to improve their houses. It is a fair and efficient tax since it can be applied generally without having to go through a complicated assessment process. It also can discourage blight and absentee landlordism since it is more cost effective to reside on the property and put it to use.