Consider writing about:
New developments or emerging trends involving the use of vacancy taxes; common concerns or goals driving the imposition of vacancy taxes; where such taxes have been implemented and how they are performing; lawsuits filed over vacancy taxes; related rulings; where vacancy taxes are either gaining ground or, conversely, falling out of favor; enforcement mechanisms and potential penalties under such tax regimes; how commercial or residential property owners might challenge vacancy taxes, or, failing that, how they can manage related costs and compliance.
Related information:
https://www.sfchronicle.com/politics/article/san-francisco-vacancy-tax-ruling-22427983.php