In the United States there are over 300,000 churches. None of these churches pay taxes. This is a fundamentally unfair practice that is causing the IRS to lose out on millions of dollars of tax revenue that is desperately needed to maintain the health of our union.
At the federal level, land value taxation is legal so long as it is apportioned among the states.(U.S. Const., art. I, § 2, cl. 3)