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About This Card

The 2023 Commander Masters release of Land Tax is a powerful white enchantment designed to accelerate land deployment against opponents with board advantage.

Land Tax

2023 • Magic: The Gathering • Commander Masters

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Market Value
Raw/Ungraded Market: $19.99
Stale · as of 10/4/2026
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Product Overview

Description

The 2023 Commander Masters release of Land Tax is a powerful white enchantment designed to accelerate land deployment against opponents with board advantage. As a mythic rare enchantment with a mana cost of just one white mana, this card offers a highly efficient solution for players navigating the Commander format. The card, numbered 37 in the set, features art by Chuck Lukacs and serves as a pivotal tool for controlling the board state through resource management. The primary function of Land Tax revolves around its upkeep trigger. When an opponent controls more lands than the controller, the player may search their library for up to three basic land cards. After revealing these cards, they are placed into the hand, allowing for immediate deployment while shuffling the library to maintain randomness. This mechanic provides a significant strategic advantage, enabling players to stabilize their mana base or ramp up their resources quickly during critical moments in the game. Collectors and players alike value this card for its unique interaction with the Commander format's multiplayer dynamics. The ability to gain lands based on an opponent's land count encourages aggressive strategies and punishes opponents who build large land-centric decks. Its inclusion in Commander Masters highlights its enduring relevance and versatility within the Magic: The Gathering trading card game ecosystem. The card's design and mechanics reflect the set's focus on powerful, game-changing interactions that define the Commander experience. Whether you are building a competitive deck or expanding your collection, Land Tax represents a strategic asset that can tip the scales in your favor. Its status as a mythic rare from a premium set like Commander Masters adds to its appeal for serious collectors and players who appreciate high-impact card design.

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Product Specs

Card Details

The catalog profile below summarizes the card identity, featured subject, and notable collectible traits.

Catalog Profile

The core identity of the card within the set.

Year

2023

Series

Commander Masters

Card Number

#37

Featured Subject

The subject, team, league, and sport context tied to this card.

Featured

Land Tax

Game

Magic: The Gathering

TCG Attributes

Rarity, print treatment, and game-specific stats for this card.

Rarity

Mythic Rare

Artist

Chuck Lukacs

Material

Card Stock

Language

English

Mana cost

{W}

Type

Enchantment

Color

W

Card Text

Abilities, attacks, oracle text, and flavor text printed on the card.

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.

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FAQ

Frequently Asked Questions

What is the mana cost of Land Tax in Commander Masters?

Land Tax has a mana cost of one white mana ({W}), making it one of the most efficient ways to gain lands in the game. Its low cost allows it to be cast early in the game, setting up future turns for resource advantage.

How does the Land Tax enchantment work during gameplay?

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. You reveal them, put them into your hand, and then shuffle your library. This allows you to quickly increase your land count based on your opponents' board states.

Why is Land Tax considered a valuable card in the Commander format?

Land Tax is valuable in Commander because it directly counters opponents who have established a large land presence. By gaining lands when opponents are ahead in that metric, it helps stabilize your own board and accelerates your ability to cast higher-cost spells, making it a key tool for resource management in multiplayer games.

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