Fate of hefty tax on empty second homes now up to San Diego voters
Update: This item will be considered by City Council on the Tuesday, March 3 as Item S501: Consideration of an Empty Homes Tax Ballot Measure Proposal by Councilmember Sean Elo-Rivera.
The City Council March 3, 2026 agenda is available at: https://sandiego.hylandcloud.com/211agendaonlinecouncil/Documents/ViewDocument/Tuesday_Agenda_Revised_Added_S500-S501_6880_Agenda_3_3_2026_10_00_00_AM.pdf?meetingId=6880&documentType=Agenda&itemId=undefined&publishId=undefined&isSection=false
SDUT February 25, 2026:
From the City of San Diego: The City Council Rules Committee will convene a Special Meeting on Wednesday, February 25, 2026, at 9:00 a.m. to discuss the Empty Homes Tax Ballot Measure Proposal By Councilmember Sean Elo-Rivera.
From the Staff Report:
The proposal is for a general tax ballot measure on the operations of empty homes. Specifically, the tax will be imposed on homes that are not an owner’s primary residence and that are left vacant for more than 183 days per calendar year.
The Office of the City Treasurer currently tracks these homes through the imposition of the Rental Unit Business Tax.
The proposed annual tax is $8,000 for the first year beginning in 2027 and $10,000 every following year on empty homes.
Additional surcharges of $4,000 in 2027 and $5,000 in 2028 will be imposed for corporate-owned empty homes. The tax and surcharge will be adjusted based on CPI beginning in 2029.
- Agenda for the February 25 Special Meeting is available on the City site at: https://sandiego.hylandcloud.com/211agendaonlinecomm/Meetings/ViewMeeting?id=6884&doctype=1&site=comm
- Proposed Ballot Measure is available at: https://sandiego.hylandcloud.com/211agendaonlinecomm/Documents/DownloadFile/Ballot%20Measure%20Language%20-%20Empty%20Home%20Tax.pdf.pdf?documentType=1&meetingId=6884&itemId=256075&publishId=1065223&isSection=False&isAttachment=True
- Staff Report is available at: https://sandiego.hylandcloud.com/211agendaonlinecomm/Documents/DownloadFile/Staff%20Report.docx.pdf?documentType=1&meetingId=6884&itemId=256075&publishId=1065222&isSection=False&isAttachment=True
- Council Committee information available at: https://sandiego.hylandcloud.com/211agendaonlinecomm/
