[zozbot234]

You're disregarding the fact that landowners are already incented to devote land to its highest and best use, as measured by how much they can gain for it. The benefit derived from a local amenity, such as a park, is currently reflected in surrounding land values; LVT would harness this value for the community that created it in the first place, rather than leave it entirely to private landowners.

[ruste]

I probably could have been clearer with my point. A park is never the highest and best use based on gain. A LVT would make it _harder_ to create things that may be valuable in ways not measured by the market.