[pyrados]

Indeed, in fact when it was up to the people, they preferred the Unimproved Value method.

See for example https://landvaluetaxguide.com/new-zealand-experience/

"In a general observation Keall states;

Wherever Land Value Rating applies it has been adopted by poll of ratepayers, representing a lot of work and profound social concern. Wherever Capital or Annual Value Rating applies it has been imposed by Government or Councils, contrary to the express wishes of the ratepayers in almost every case.15

With certain exceptions16 local LVT, assessed through the LV system, was preferred where democratic choice was allowed, but this choice was removed in1988 by the Labour government, which revoked the democratic polls that had kept the local LVT in place for more than 130 years."