The trick is that land alone can command higher tax rates than land+buildings without negative economic effects, due to land having an inelastic supply. A community could therefore tax land value at ~100% and capture the entirety of the value increase that'd otherwise end up in landlords' bank accounts. Combine that with UBI or some other means to redistribute that captured value and literally the only “losers” in this scenario are the landlords (and only to the extent that they'd no longer make money on renting out land; slashing the building tax to zero would make those landlords less disincentivized to maintain and upgrade their buildings).