Vacancy Tax
Local Taxes & Fees
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
How Vacancy Tax Rules Differ by Place
Berkeley, CA: Berkeley Empty Homes Vacancy Tax
Heavy RestrictionsBerkeley's Empty Homes Tax charges owners $3,000 to $6,000 the first year and $6,000 to $12,000 every year after for keeping a residential unit vacant more than 182 days, with the…
Washington, DC: Washington DC Vacant and Blighted Property Tax
Heavy RestrictionsThe District taxes vacant and blighted real property at steep surtax rates: $5.00 per $100 of assessed value for Class 3 vacant property and $10.00 per $100 for Class 4 blighted…
Pawtucket, RI: Pawtucket Vacant Property Nonutilization Tax
Heavy RestrictionsPawtucket City Code § 363-55 lets the City tax any property the Housing Court finds vacant and abandoned at $10 for every $100 of assessed value each year, a rate authorized by R.I…
Hall County, GA: Hall County Vacant Property Registration Fee
Some RestrictionsHall County does not levy a broad annual vacancy tax, but its Vacant and Foreclosed Property ordinance forces owners of empty or foreclosed homes to register with the Marshal's Office…
Shreveport, LA: No Vacancy Tax; Registration Fees Instead
Some RestrictionsShreveport levies no vacancy tax. Owners of blighted, vacant structures must instead register with the city within 90 days of notice and pay a fee, starting at $250 to $500 and…
Florissant, MO: Florissant Vacant Residential Structure Fee
Some RestrictionsFlorissant charges owners of a vacant residential structure a $200 semi-annual registration fee plus a $45 inspection fee once the property has sat empty six months or more while in…
Cities & Counties with Vacancy Tax Rules
29 locations
California
District of Columbia
Louisiana
Nebraska
South Dakota
Other Local Taxes & Fees Topics
Mansion Tax (Measure ULA)
LA Measure ULA additional transfer tax on real-estate sales above $5M (4%) and $10M (5.5%), used to fund affordable housing and homelessness prevention.
Affordable Housing Linkage Fee
LAMC §19.18 fee on new market-rate development used to fund affordable housing, including per-square-foot rates and project-size triggers.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.