Which U.S. cities have implemented vacancy taxes?

This list is far from exhaustive. Several cities have adopted vacancy taxes, including:

• San Francisco, CA: Implemented a commercial vacancy tax on ground-floor retail spaces vacant for over 182 days.
• Washington, D.C.: Applies higher tax rates to vacant and blighted properties to encourage occupancy.
• Berkeley, CA: Approved a tax on vacant residential units to address housing shortages.
• South Lake Tahoe, CA: Proposed a tax on vacation homes left vacant for more than 182 days annually.

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