Landlords should have to pay income tax on their rental properties regardless of whether they're rented out or not. ( gothamist.com )

TAG , 10 months ago

Landlords do have to pay an income tax on property regardless of whether it is occupied or not, it is just that when a property is not being rented, it generates 0 income and 30% of $0 is $0.

Do you mean some sort of land appreciation tax?

sneakycow , 10 months ago

Don’t forget about real estate taxes in lieu of an income tax when empty. They are due whether a place is rented or not.