I think it should be a national tax, personally. If someone/some family is secure enough to own a second home that sits vacant often, then absolutely there should be more taxation. It may be a bit silly if the home is in the middle of nomans land, but you're still financially stable enough to have that option.
There could be rare certifiable exceptions to this, I'm sure. And I think as the number of homes you own goes up, the "vacancy" taxation should rise.
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