If you're thinking of land value taxes (Henry George style taxes, considered highly efficient), it's not taxing every property that's the same size the same exa

If you're thinking of land value taxes (Henry George style taxes, considered highly efficient), it's not taxing every property that's the same size the same exact amount. It's taxing each property based on its raw (unimproved) value. So an acre near a subway would be worth more than an acre that's further away, and would be taxed more, even if it was just an empty plot while the further away lot had a high rise on it.