[int_19h]

Their house still occupies space where another full house could stand. Such space is in short supply within the city. It's basically a tragedy of the commons here - an abuse of a shared resource, to the detriment of most.

And it's not even an onerous requirement on the owners. They will just have to rent them out, now. And they can hire companies that will fully manage it all for them, and still make a profit, marginal as it may be. So it's actually better for them as well.

[prostoalex]

Wouldn't it be easier for them to have grandma or some other distant relative just live there to fulfill the minimum requirements?

[Thiez]

You say that like you've found a clever loophole, but what you suggest would be the intended effect of the tax: fewer unoccupied houses.