Akron, OH Local Taxes & Fees: Vacancy Tax (2026)

07, every commercial or industrial building that sits vacant must be registered with the Director of the Department of Neighborhood Assistance within 180 days after the effective date of the chapter, and by December 31 every year after that. A building that becomes vacant later must be registered within 180 days of the last day it was occupied, or within 30 days of a notice from the Director. Registration must list the owner, any authorized agent (required if the owner lives outside Summit County or a contiguous county), lienholders, the parcel's tax ID, and the date the building became vacant, plus a vacant building plan covering demolition, secured-structure maintenance, or rehabilitation.

08 sets the fee itself: it is based on the building's square footage as shown on the Summit County Fiscal Officer's tax card, at $300 annually for buildings under 10,000 square feet and $500 annually for buildings at or over that size. A late-filed registration draws an additional $50-per-day late fee on top of the annual charge, capped at $1,000. All delinquent registration fees must be paid before any transfer of ownership interest in the building can go forward. A building stops being 'vacant' for fee purposes once the owner presents a certificate of occupancy from the Division of Building Inspection, or other satisfactory proof of fitness for occupancy, and the building is actually occupied. 11 it becomes void once title to the building transfers, so a new owner must file fresh. 99(C).