Now apply your first statement to zoning and realize zoning in itself does the exact same thing (and also ruins a land value tax to some extent because zoning cuts off a huge swath of value due to potentially limiting land use from the most valuable use.)
To me zoning is the biggest unacknowledged flaw with a land use tax because, as an example, my land my be worth 1 million if it is limited to single family, or it may be worth 20 million if only my land is rezoned to build a high rise, or it may be worth 5 million if all the land is rezoned to allow highrises. I'm not convinced at all that the biggest problem or even the major problem is how we tax land, which could address a few marginal pieces of land, when literally all the land use is negatively affected by zoning. It feels a lot like complaining someone didn't trim their hedges when their house is on fire.
To me zoning is the biggest unacknowledged flaw with a land use tax because, as an example, my land my be worth 1 million if it is limited to single family, or it may be worth 20 million if only my land is rezoned to build a high rise, or it may be worth 5 million if all the land is rezoned to allow highrises. I'm not convinced at all that the biggest problem or even the major problem is how we tax land, which could address a few marginal pieces of land, when literally all the land use is negatively affected by zoning. It feels a lot like complaining someone didn't trim their hedges when their house is on fire.