Welcome to the website of the Minnesota Chapter of Common Ground! Common Ground is a 501 c(4) non-profit organization dedicated to the idea that all people have equal right to the earth and its resources. A policy measure used to effect this right is the land value tax which is used in Pennsylvania and is being advocated in Minnesota by our chapter. The land value tax applies a higher rate to a property's land value and a lower rate to its building value. This policy has powerful redevelopment effects and helps to strengthen communities.