YOUR PRINCIPAL RESIDENCE IS ASTORIA FOR OVER 183 DAYS. YOU’RE EXEMPT FROM THE VACANCY TAX!? MAYBE. Every property owner is required to fill out a declaration every year declaring that you’ve been in your home for more tan 183 days.  If the ‘judge’ decides they don’t believe your answer, the burden of proof is on you.  If … More Why is the proposed Astoria Vacancy tax bad for Astoria? ……and other Oregonians?