Comment by pyradius

Yes, Land Value Taxers would exempt improvements. Notably, "The Greening of the California Desert" was financed with Land Value Taxes and "A significant amendment to the Wright Act also embodies the ideas of Henry George. The revised act exempted "all trees, vines, alfalfa, growing crops and all the structures of whatever class or description," from taxation. The full cost of the irrigation systems to be built would fall on the land, not the improvements. Small farmers could take control of their destiny and bring water to their farms." https://www.henrygeorge.org/caldes.htm