Providence’s Real Estate Non-Utilization Tax, a 10% surcharge on vacant and abandoned properties intended to discourage neglect and raise city revenue, has gone largely unenforced since its introduction in 2018. Initially applied to 68 mostly residential properties in 2019, the tax generated about $180,000 but left nearly $492,000 uncollected. City officials, including current Mayor Brett Smiley’s administration, halted enforcement after one year, citing limited development impact and concerns over the tax being punitive to property owners. However, Democratic mayoral nominee David Morales plans to revive and enforce the tax, particularly targeting commercial properties. Morales aims to activate unused spaces, offering opportunities for local entrepreneurs and small businesses through short-term or discounted leases. Experts note the tax’s potential to discourage property speculation that harms communities while generating revenue. While the tax originally focused on residential blight, Morales and others see commercial enforcement as a way to stimulate development and better utilize dormant properties. The tax’s enforcement history reflects challenges balancing revenue generation with encouraging property improvements in Providence.