The purpose of this research focuses on Taiwanese 358 counties’ vacancy rate by spatial analysis. The research starts from the reasons which caused the vacancy rate. Furthermore, we puts population and urbanization factors into the regression and to examine whether it has neighbor-hood effect. Another purpose of this research is to explore the vacancy rate’s spatial heterogeneity by setting up dummy variable and interaction effect. The results have proven that there is positive effect in migration, mortality, density, old rate factors and vacancy rate have neighborhood effect. However, the adjusted R-squared is only 0.183. Therefore, the research puts dummy variable and interaction effect into the regression. The results show that there is positive effect in migration, mortality, density and old rate factors; negative effect in fertility rate. In addition, vacancy rate and land price vary with different areas. Thus, vacancy rate has spatial heterogeneity in this research.