MA H3058

Massachusetts cities and towns may adopt a local excise tax on vacant residential units in buildings with 6 or more dwelling units

Vacancy is defined as unoccupied for 90+ consecutive days, or newly constructed units unrented 90+ days after certificate of occupancy

Tax rate is 12.5% of the annualized last monthly rent, or an alternative rate set by the municipality

Owners must register vacant units with the local tax assessor within 30 days of becoming vacant

Exemptions apply for units undergoing permitted redevelopment, owner medical emergencies (30+ days), military deployment (60+ days), first-time inheritance, or pending legal disputes over ownership