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If a tenant vacates on the day specified in a 60-day notice but has not paid rent for the remaining months, you can take action immediately. For example, if you've given a 60-day notice effective at the end of February and the tenant does not pay rent in January, you can issue a notice to vacate for non-payment right away. This approach is more straightforward and provides stronger evidence for your case compared to waiting for the lease to officially end in February. Additionally, the tenant might abandon the property without paying rent, simplifying your process further.