Not particularly — a truly vacant home would just be a source of stress. Family’s beach house was known to flood. Friends with a house about 2 miles away had someone break in and set the place on fire in January (they tried to light the fireplace without opening the flue).
I’d sooner buy a small building and keep one of the apts vacant if I were interested. Or just take the income and rent an AirBnB or hotel.
Economics also don’t make sense. Say you want a beach house in NJ. Much cheaper to rent one for a month here and there than pay taxes, mortgage, and repair costs from storms.
As far as everyone else, couldn’t care less. Housing is for living in and for rental. If a vacant tax screws over some absentees and benefits myself and other like-minded people, I’d be all for it.