The Painted Ladies on Postcard Row, looking east from Alamo Square Park. Steiner St between Hayes St and Grove St, Alamo Square, San Francisco, California, USA.

IMAGE

1

A lot with a shorter side facing the street requires less road, less sidewalk, less utility infrastructure, and places less of a burden on transportation, law enforcement and emergency response, so why shouldn't the owner pay less in taxes than an identically sized lot with a longer side facing the street?

This would fairly reward properties that make more efficient use of land, it would bring more independent stores, and it would help turn Phoenix into a more walkable city.