For where I am there is a similar fee for the rezoning, but I don't think that matters to them at this point. Even with the 3-5 acre minimum plots some of the towns have.
I've seen a few straight up empty plots (no buildings but actively farmed) in the 20-80 acre range sell for millions, that sold less than 10 years ago in the $200k-$400k range. They've already been split up into new lots, starting price of the homes are $900k and up, not even built yet. The fee on the taxes is less than 10% of the sale price according to public records.