“Like most municipalities, Millbourne relied heavily on property taxes. … But when Sears closed and the building was demolished, Millbourne’s property tax revenue all but evaporated.  …  The town turned to an old yet radical idea to raise revenue. It enacted a land value tax, levying high rates on the land itself and none at all on the structures built there. The tax burden was shifted. Homeowners saw their tax bills cut nearly by a third. …”