Municipalities became responsible for identifying empty houses Municipalities cities where more than 100,000 people were required to identify empty houses and send information to the Ministry of Roads. Residential units without tenants or users more than 120 days a year are subject to the vacant house tax. The Ministry of Roads must send the final list to the Tax Administration by the end of June every year. 100% of the income from the empty house tax is allocated to the municipalities to spend on revitalizing the dilapidated structure and building affordable housing for the poor.