Editing Land value tax (section)

===Estonia===
[[Estonia]] levies an LVT to fund municipalities. It is a state-level tax, but 100% of the revenue funds local councils. The rate is set by the local council within the limits of 0.1–2.5%. It is one of the most important sources of funding for municipalities.<ref name="Land Tax Reform">{{cite web|title=Land Taxation Reform in Estonia|url=http://aysps.gsu.edu/isp/files/ISP_CONFERENCES_PROPERTY_TAX_06_TIITS_PAPER.pdf|archive-url=https://web.archive.org/web/20100806011749/http://aysps.gsu.edu/isp/files/ISP_CONFERENCES_PROPERTY_TAX_06_TIITS_PAPER.pdf|archive-date=6 August 2010}}</ref> LVT is levied on the value of the land only. Few exemptions are available and even public institutions are subject to it. Church sites are exempt, but other land held by religious institutions is not.<ref name="Land Tax Reform" /> The tax has contributed to a high rate (~90%)<ref name="Land Tax Reform" /> of owner-occupied residences within Estonia, compared to a rate of 67.4% in the [[United States]].<ref>{{cite web|author=SAURUS - www.saurus.info |url=http://www.fin.ee/index.php?id=81575 |archive-url=https://archive.today/20120730061745/http://www.fin.ee/index.php?id=81575 |archive-date=30 July 2012 |title=Land Tax law in Estonia |publisher=Fin.ee |date=1 July 1993 |access-date=16 May 2012 }}</ref>