Land Tax is one of those cards players keep asking about. Here is, in plain words, what its official text says, the rulings published by Wizards of the Coast, and the combos players actually run.
Official card text
At the beginning of your upkeep, if an opponent controls more lands than you, you may search your library for up to three basic land cards, reveal them, put them into your hand, then shuffle.
Complete guide
Land Tax is a powerhouse enchantment that ensures you never miss a land drop while thinning your deck of basic lands. This classic White card punishes opponents who ramp ahead by providing you with up to three basic lands every turn they have more territory than you. It is a staple for maintaining card advantage in any strategy that favors a leaner board state.
Understanding the Intervening If
Land Tax features an 'intervening if' clause. This means the ability checks the land counts twice: first at the beginning of your upkeep to see if it even triggers, and again when the ability attempts to resolve. If you and your opponent have the same number of lands at either of those moments, you will not get to search your library.
The Search and Shuffle Process
When the ability resolves and the condition is met, you may search your library for zero to three basic land cards. You must reveal the chosen cards before putting them into your hand. Even if you choose to find zero lands, or if there are no basic lands left in your library, you still shuffle your library as part of the effect's resolution.
Snow-Covered Lands
Because the card specifies 'basic land cards,' you are not limited to just Plains, Islands, Swamps, Mountains, and Forests. You can also search for Snow-Covered versions of these lands, as they possess the 'Basic' supertype. This allows for great flexibility in decks that utilize snow synergies.
When to Play Land Tax
Strategy involves keeping your land count low. You might choose not to play a land from your hand during your turn to ensure that Land Tax triggers on your following upkeep. It is particularly effective in formats like Commander where opponents often use ramp spells to get ahead quickly.
Interaction examples
Urza's SagaIf you control Land Tax and Urza's Saga while your opponent has three lands, Land Tax will trigger during your upkeep because your opponent has more lands (3 vs 2). If the third chapter of Urza's Saga triggers later, it may eventually be sacrificed, keeping your land count low and helping ensure Land Tax triggers again on your next turn.
Authority of the ConsulsWith both enchantments on the battlefield, you are managing the pace of the game. While Authority of the Consuls slows down your opponent's creatures and pads your life total, Land Tax ensures your hand remains full of resources. Even if you aren't playing the lands you find, they can be used for discard costs or simply to ensure you hit every single land drop for the rest of the match.
Guide written with AI from the official text and rulings. Official English text prevails.
How it works : Land Tax
Original English text — Wizards of the Coast / Scryfall
- #1· Wizards of the Coast
You shuffle your library if you search, even if you don't put any basic land cards into your hand.
No other card is named in this ruling.
- #2· Wizards of the Coast
This ability has an "intervening 'if' clause." That means (1) the ability won't trigger at all unless any one of your opponents controls more lands than you, and (2) the ability will do nothing if you control at least as many lands as each of your opponents by the time it resolves.
No other card is named in this ruling.
- #3· Wizards of the Coast
You can fetch any of the "Snow-Covered" lands, since they all also have the supertype basic.
No other card is named in this ruling.
Legal formats
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Meta decks with Land Tax
No archived Top 8 deck with this card yet.