Local Taxes on Vacant Residential Property

Concerning authorization for a local government to impose taxes on vacant residential properties, and, in connection therewith, allowing a local government to levy an excise tax based on the characteristics of a residential property, allowing a local government to create a new property tax classification for vacant residential properties and levy an additional property tax on those properties, and allowing local governments to contract to form a local housing tax authority.

Source: OpenStates · fetched February 9, 2026