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A vacancy tax is a type of tax that is imposed on housing units that are vacant for a certain amount of time per year, typically 6 months or more. It is levied on an annual basis by the municipal government, as a set percentage of the value of a home. It is paid in addition to property taxes.

The goal of a vacancy tax is to increase the housing supply in a city, by incentivizing the owners of vacant housing units to either rent their units or to sell them. The tax has been implemented in many cities, in France, Vancouver, and is being considered in Toronto.