Astoria excise tax on residential units vacant most of year; revenues fund housing programs.
QUESTION:
Shall Astoria impose excise tax on residential units vacant most of year to fund housing programs?
SUMMARY:
Amends Astoria Municipal Code to impose a Vacant Residential Unit Excise Tax on certain residential units with fewer than 183 days of “qualifying use” during a calendar year. Qualifying use includes occupancy as a principal residence, long-term residential rental occupancy, active offering for long-term rental occupancy, operation as a licensed short-term rental, or qualifying use of an accessory dwelling unit on the same tax lot.
Tax applies per residential unit and per calendar year. Tax rate is $3,000 for the first year taxable vacancy conduct occurs and $6,000 for each consecutive year thereafter. Tax takes effect January 1, 2027. Owners must file annual declarations regarding residential unit use.
Measure provides vacancy exclusion periods, including certain medical care, military service, disaster damage, emergency conditions, probate following owner death, and permitted rehabilitation. Certain nonprofit and governmental property owners are exempt. Owners may apply for financial hardship exemption.
Revenues are deposited into a Community Housing Fund and may be used for affordable or workforce housing programs, housing assistance, tenant services, and administration and enforcement of the tax.
Notice of Receipt of Initiative I-COA-2026-01
