I did say average. Land in the middle of nowhere Nebraska is already dirt cheap compared to land in downtown Manhattan and agriculture is a productive use of the land. A Land Value Tax ideally targets the unimproved value of land. Farming would reduce the unimproved value and lower the tax burden.
It would be the McMansions in suburbs that would be more onerously taxed if anything.
It would be the McMansions in suburbs that would be more onerously taxed if anything.