Why? Because apparently they need some more incentive to keep units occupied. Also, even though a property might be vacant, there’s still imputed rental income there. Its owner is just receiving it in the form of enjoying the unit for himself instead of receiving an actual rent check from a tenant. That imputed rent ought to be taxed like any other income.
Not sure what my personal situation has to do with it, but I am indeed a home owner. To be clear I don’t think you should have to pay property tax in addition to income tax on the imputed rent. It’s one or the other and I think income tax on imputed rent is fairer and makes more sense. In my case, if I were to pay income tax on the imputed rent of my house instead of the property tax, I would paying less than half of what I am now at current rates. I don’t think such a change would price people out of home ownership, but it might make people reconsider owning too much home.