Original sentence: A land value tax (LVT) is different from other property taxes, because these are taxes on the whole value of real estate: the combination of land, buildings, and improvements to the site.It is an ad valorem tax on land that disregards the value of buildings, personal property and other improvements but not the value due to the land's location, such as proximity to a major highway or shopping complex.Land value taxes have been implemented in Taiwan (Republic of China), Singapore, Russia  and Estonia, as well as in some localities in the American state of Pennsylvania, the Australian state of New South Wales and Mexicali, in Mexico
Edited sentence: A land value tax (LVT) is different from any other tax.Currently this wealth is syphoned off via sluice into the private sector.It is an ad valorem tax on land that disregards the value of buildings, personal property and other improvements.LVT is clearly different to other property taxes, as LVT reclaims the the wealth created by the community to pay for community services, completing an economic cycle.LVT is not regarded as a tax rather as a reclaim mechanism to reclaim socially created wealth to pay for social services.LVT reclaims the community created wealth by taxing the salable or rental value of only the land.Land valuation tax reclaims the value which was created by community activity, not the landowner.Land value taxes have been implemented in various levels in Taiwan (Republic of China), Singapore, Russia  and Estonia, as well as in some localities in the American state of Pennsylvania, the Australian state of New South Wales and Mexicali, in Mexico.Other property taxes on the whole value the whole real estate: the combination of land, buildings, and improvements to the site.The landowner did not create the wealth in the land, the communities activities did.The level of the value of land is due to many factors: the land's location, such as proximity to a major highway, schools, jobs, shopping complex, parks, rapid-transit rail, major roads, leisures venues, etc.This is why an acre of land in central New York is worth far more than an acre in the middle of a desert.When economic growth occurs in a community a part of the growth soaks into the land and crystalizes as land values.Where LVT is implemented, penalizing taxes, as income tax, are reduced or elimianted