The states collect land taxes here, too, on vacant or farm land. It is quite a bit different if your property is a "homestead," though, which means that someone lives on the land. Any structures or improvements to the land are taxed and each level of government (county, city, state, township) takes a cut.
At our house, we have to pay extra taxes due to a higher assessment from the fact that we have two separate sinks in one of our bathrooms, for instance and padding under the carpet. I have an attached garage and that is of greater value than a separated garage, I have a concrete driveway, which is also greater in value than an asphalt driveway, The sidewalk leading up to the house is an exposed aggregate type of finish rather than raw concrete, again, more desirable and assessed at a higher value. My rear deck has a lattice roof, desirable. The alley is paved and maintained by the city, desirable. The streets have curbs, desirable.
It's actually about a forty page book that the tax guy writes on each homestead property. It's is only done fairly, if the current market is taken into account, though, along with a new inspection each time a re-assessment is done. Many people who stayed to fight through the last major increase found that the assessors did not do an inspection of every property, before the rates were increased. The state was cheating them! They were getting more money, but not doing the work of accurately assessing each property.
