> San Francisco is an interesting case cause they used to have a land tax
Property taxes on land aren't unique to San Francisco. It's basically standard practice in most cities to have one tax for property and one tax for improvements.
> Contrast that with New Orleans after Hurricane Katrina. Property owners had their buildings destroyed, so taxes went to zero (taxes based on the property value, not the land value)
New Orleans has separate property taxes on land and structures, so property taxes did not go to $0 after Katrina.
Overall property tax rates went up because income from taxes on structures went down, but unimproved lots still get a tax bill.
Property taxes on land aren't unique to San Francisco. It's basically standard practice in most cities to have one tax for property and one tax for improvements.
> Contrast that with New Orleans after Hurricane Katrina. Property owners had their buildings destroyed, so taxes went to zero (taxes based on the property value, not the land value)
New Orleans has separate property taxes on land and structures, so property taxes did not go to $0 after Katrina.
Overall property tax rates went up because income from taxes on structures went down, but unimproved lots still get a tax bill.