A goal is not enough. Gov. Tina Kotek needs to back up her housing goal of 36,000 homes per year with action.

One of the ways she did it was to create the Housing Production Advisory Council. It’s met more than 10 times already and the 25 or so members have been coming up with a list of recommendations to produce more housing. The Legislature may take them up.

We are going to zero in on some of the recommendations — those about taxes.

It’s not exactly fair. The possible recommendations that have to do with taxes are a fraction of all the ideas. But we figure many Oregonians may care the most about the ideas that may directly impact their wallet.

Property taxes could be in for some changes. They are where cities get most of their revenue. And to build more housing, cities need more infrastructure to support the housing.

Measures 5 and 50, approved by voters, created an Oregon tax system with a feature that helped control property tax increases. The maximum the assessed value of a house without new construction could grow was 3% a year. Real market values have grown faster than that. “Said another way, property values have increased 433% while assessed values have only increased 243%,” reads the housing council’s possible recommendation.

How about changing the maximum growth to 5% rather than 3%? That’s one idea.

A second idea may be more palatable to some. It’s for Oregon to adopt a land value tax. The way Oregon’s tax system is structured today is that the more the owner of land invests in property, the more taxes they pay. So if a property owner wanted to build housing on vacant land, or build some form of infill housing, such as a granny flat, they would have to pay more. Oregon could assess property taxes based on the value of the land alone, in all cases or in some specific cases, which could incentivize more infill development.

The last idea we will mention is for Oregon to eliminate the mortgage interest deduction for second homes. The argument is that a tax deduction for a second home doesn’t make sense in a state that needs more first homes for more people.

Oregon needs to make changes to meet Kotek’s goal. The state has only managed to produce about 20,000 homes per year for the past five years.

We don’t know if any of these tax changes will become anything more than possible recommendations. But if Measure 5 and Measure 50 had feelings, they might be starting to sweat — along with some taxpayers.

You can find more about the Housing Production Advisory Council here: tinyurl.com/housingproduction.