Vacancy tax is a tax on empty or under-utilized residential properties
Matthew @mattdpalm 4:09 PM - 15 Jan 2018
Replying to @NeverSassyLaura
"Happy to provide lit on international vac tax examples and their effective ness."
San Francisco (proposed) 
"No Vacancy for the Homeless." by Joe Eskenazi, Joe. San Francisco Public Press, Oct 23 2017.
a “vacancy tax” being proposed in early March by @Kaplan4Oakland - no details until 3/1 ish though
"To address Vancouver’s housing crisis, we have implemented an annual tax on empty or under-utilized residential properties called the Empty Homes Tax. Every owner of residential property in Vancouver is required to submit a property status declaration each year to determine if their property is subject to the tax.
- Properties deemed empty will be subject to a tax of 1% of the property’s assessed taxable value.
- Most homes will not be subject to the tax, as it does not apply to principal residences or homes rented for at least six months of the year; however all homeowners are required to submit a declaration.
- Net revenues from the Empty Homes Tax will be reinvested into affordable housing initiatives.
- The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.
- New York Times Editorial Board. "Why Is New York Full of Empty Stores?" New York Times. NOV. 19, 2017.
- Pender, Kathleen. "Should SF tax empty homes and buildings?" San Francisco Chronicle. 22 July 2017.
- Vancouver, City of. "Empty Homes Tax." http://vancouver.ca/home-property-development/empty-homes-tax.aspx.
accessed 18 Jan 2018.