Could something like the SALT deduction be used to implement a quasi-national land value tax?

Right now rich people can deduct up to $10,000 in property taxes from their federal taxes. Let them only deduct property taxes over and above the share owed due to the land's valuation.
"29 states already mandate separate property valuation for land and improvements, and the vast majority of local authorities do so whether mandated to or not. Information on the relative value of land and buildings exists in most local tax jurisdictions." https://medium.com/@alexponikvar/would-a-land-value-tax-be-constitutional-it-depends-where-you-ask-2cccaaa7b1d6
Would a land value tax be constitutional? It depends where you ask.

Because property tax in the United States is almost entirely a state and local issue, the legal barriers to a land value tax vary widely…

https://medium.com/@alexponikvar/would-a-land-value-tax-be-constitutional-it-depends-where-you-ask-2cccaaa7b1d6
A national land value tax is probably unconstitutional. OTOH a well designed local tax deduction would transform all local property taxes into a de facto split-rate regime, allowing local gov'ts to raise rates proportionately.
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