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Scott Baker's avatar

Thank you for this in-depth step-by-step LVT Shift presentation. I think it was partially in response to my attempt to average lot land values and calculate a LVT minus taxes on improvements that would replace all other taxes in the NYC budget of $112b in a revenue-neutral way. But of course, it's good you presented it here so anyone could try it.

Except...I fear it's so complex and time-consuming that maybe 10 Georgists/non-Georgists could currently do it in the entire world.

I remember when the late Lindy Davies queried the NYC Independent Budget Office annually for lot data, funneled that into a Lotus Symphony (does that app even exist anymore) spreadsheet that could be queried and used to create reports. I had it on my old Windows-compatible laptop and used it often in my pitches for LVT and other advocacy work. But that went away when Lindy did.

I also took Josh Vincent's class on LVT twice, but most of it went over my head, or maybe if I'm being honest, I just lost my zeal for grudging, detailed coding (I used to be a dBase/Foxpro database coder for 20+ years at a major university) after 15+ years of advocacy.

Is there a way to do this for a city the size of NYC, which at least has good data?

Is there a turnkey app that doesn't involve going through Github, direct coding, or does every city have to be a custom job?

Is there a way to use AI to do the grunt work?

I think the actual application of LVT is a persistent bottleneck to getting it implemented.

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Greg Miller's avatar

Thanks Scott.

The reason I posted this here and open-sourced my code is so that now anyone can do it with relative ease, presuming they know a little bit of Python. With AI around nowadays, learning to use code is much easier.

This codebase I have could be used to turn into a software such that a lay-person can upload their counties data, or a link to it, and then input their settings and get results out. Perhaps some day I will have time to create that.

NYC should be relatively easy to plug into this code and get all the results out. If I have time in the coming weeks, I can do that.

I am happy to walk anyone through how to use the code base so that many many more people can create the reports I have created!

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Scott Baker's avatar

Thanks Greg.

Yes, let us know if you can program for NYC, though of course, the data changes annually - actually much more given the turnover in America's largest city, but that's how often it's officially updated.

I'd also be curious if the LVT to replace the tax in the $112b budget is higher or lower than the 4% of LV calculated by Grok AI (an alternate scenario retains the money the city gets from the state and federal government but just raises the portion raised from NYC taxpayers. That was ~2.5%). My guess, from what you wrote to me offline, is that it'll be higher after all the exemptions, but by how much?

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Stephen Hoskins's avatar

Hi Scott, about a year ago I full-replicated NYC's property tax calculations at the level of individual parcels (for the purposes of publishing this report: https://www.cssny.org/publications/entry/footing-the-bill-fifty-years-of-nyc-property-tax-tenants-towers-low-income-communities-color).

If you were happy to get the results for an LVT shift using tax data from 2022, I could probably prepare those for you with relative ease. Let me know if you'd like to collaborate on this. Also feel free to reach out via email: shoskins@progressandpovertyinstitute.org.

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John Pearson's avatar

All states mandate that ad valorem taxes shall be a function of the market value of the property.

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