Housing vacancy estimates can help describe a county or neighborhood, but they do not establish the status of one parcel. The Census definition, table universe, geography, year, estimate, and margin of error must stay attached to every extracted value.
Keep context separate from evidence
An ACS vacancy estimate is survey context. A tax account, assessor record, utility record, inspection, or court filing may provide property-specific evidence, subject to its own date and rules. A report should label the two categories separately rather than using a county estimate to say that an estate home is vacant.
The Census ACS overview is the starting source for the survey's estimates and documentation. Preserve the table ID and access date with the research log.
Reproducibility checklist
Record the geography and code, table or profile, estimate, margin of error, universe, reference year, retrieval date, and any boundary note. If a comparison is made, explain why the geographies and definitions are comparable. If they are not, say so plainly.
Professional disclaimer: General research only, not legal, appraisal, tax, title, or fiduciary advice.