The union said that figures show there are 70,995 vacant dwellings in Scotland, 2.8% of all homes.
Glasgow comes off worst with 9,684 empty properties or 3.2% of the total stock. Next is Edinburgh with 4,693 vacant dwellings or 2.0% of the total followed by Fife, Aberdeenshire and Highland.
Harry Donaldson, GMB Scotland Secretary, said: "Politicians and public authorities need to look again at the level of tax levied on properties that are empty. The system needs to be tilted in such a way that property owners face penalties if they do not take all reasonable steps to ensure that dwellings are occupied.
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"All properties are subject to planning permission and it should be a condition of the permission that the owners take all reasonable steps to ensure that the properties are occupied when there is a proven need in the area for more housing."
Gordon MacRae of Shelter Scotland, said 156,000 families and individuals are on council waiting lists in Scotland, while 7,600 of the vacant Scottish homes belong to local authorities.
He said: "There are many reasons why a home might sit empty. Many are in the wrong place, far from jobs or transport, and others are no longer fit for habitation. However, there are many empty properties that can be regenerated back into use, which along with building more affordable homes where they are needed will help us to end Scotland's housing crisis for good."
(NE)
