Why? Because apparently they need some more incentive to keep units occupied. Also, even though a property might be vacant, there’s still imputed rental income there. Its owner is just receiving it in the form of enjoying the unit for himself instead of receiving an actual rent check from a tenant. That imputed rent ought to be taxed like any other income.
Owning a house that you don’t inhabit is weirder.
So renting a house for your vacation is also weird?
It’s certainly wasteful. If people are going without any proper shelter, then having extra, mostly vacant housing to yourself should be discouraged.