So Google owning an block in Manhattan to put their office on would probably garner a higher bill than a farmer with a bunch of fields.
But yes, you can side-step the tax by using less land and eg more capital. (But that's fine, somebody else will use that land you are not using, and pay the tax for it. And if everyone is doing that substitution, it'll make land more expensive in the end.)
So Google owning an block in Manhattan to put their office on would probably garner a higher bill than a farmer with a bunch of fields.
But yes, you can side-step the tax by using less land and eg more capital. (But that's fine, somebody else will use that land you are not using, and pay the tax for it. And if everyone is doing that substitution, it'll make land more expensive in the end.)