In places it’s not implemented yet it’s because of mostly the work of lobbiests and land owners engagement in politics.
Things and policies in a democracy don’t just catch on, they must be fought over. Thankfully the fight is mostly by political activisn and nothing worse
What do you mean? Where did it not catch on? In Belgium (Flanders) you pay taxes on unused property, whether it is a building or a vacant plot.
Stupid
SexyTaxy Flanders
This might not be the reason but in the US a lot of land is privately owned undeveloped land. If you taxed undeveloped land you may incentivize the destruction of habitats of a lot of wildlife.
Surely there could be a conservation exception
I’m not sure what an exception could look like that wouldn’t swallow the rule. Maybe a requirement for a minimum of a certain sq footage of undeveloped land. But that might not work in areas where many lots have a small amount of habitat land that together forms a larger habitat.
I think it might have merit on a municipal level in very urban areas but not on a state or national basis because of this.