Logan, UT Local Taxes & Fees: Vacancy Tax (2026)

Logan does not call this a tax. Chapter 15.28 of the Logan Municipal Code imposes a non-refundable vacant building registration fee, billed by the city, that rises with the length of the vacancy. Under 15.28.030.C, registration is required for all vacant buildings, whether vacant and secure, vacant and open, or vacant and boarded, whenever a building has remained vacant for forty five (45) consecutive days or more. The fee schedule is no fee for properties vacant for less than six months and then fifty dollars ($50.00) per month through the first year, one hundred dollars ($100.00) per month at one year or more, and two hundred dollars ($200.00) per month at two years or more. One registration statement can cover all of an owner's vacant buildings, but each structure carries a separate fee. The owner as of the last day of the month when the property is registered is responsible for paying, and the bill is due by the last day of that month.

A building is vacant under 15.28.020 when no one runs a lawfully licensed business or lives there on a permanent, non-transient basis. Utility service must be continual, meaning no more than one 30-day interruption in any 360-day period, and the person claiming service has the burden of producing actual bills. A building under active construction with a valid building permit is not vacant.

Owners register with the Department of Community Development within thirty (30) days after the structure meets the definition, filing a notarized statement and a timeline and plan for demolition or repair and occupancy. Buildings owned by the United States, the State of Utah, Logan City or their agencies are exempt under 15.28.080. Owners can appeal a staff decision to the Director of Community Development in writing within ten (10) calendar days of receiving notice, and bear the burden of proof by a preponderance of the evidence.