Possibly, but I think the idea is to get them to sell it to an individual right away rather than sit on a vacant property and eat the tax bill in the hope that they can pass on the costs to other prospective buyers in the future. If them raising the cost pushes people out of their affordability range, they’d lose money in the long term and depress the housing market overall if they refuse to play ball, potentially causing the bubble we’re in to pop leaving them stuck holding the bag.