It has emerged just 11 of Ireland's 31 local authorities are ready to collect the vacant sites levy.
The tax on vacant building land was first legislated for back in 2015 but was deferred until January next year.
Its aim is to discourage property developers from hoarding zoned land.
The Green Party's spokesman on local government Malcolm Noonan says it is time for Housing Minister Eoghan Murphy to step in.
"Local authorities had plenty of time to implement it," he said.
"That begs the question, why so few have taken it up and are prepared to do this.
"I think Minister Eoghan Murphy should engage with the city and county managers association and relevant local government bodies to ensure the rest of the local authorities are brought up to speed as soon as possible."