Measure A - Issue Vacant Homes Tax

Summary

This measure would amend the San Diego Municipal Code by amending Chapter 3, Article 2, by adding Division 1, sections 32.0101 through 32.0123 relating to an Empty Homes Tax that will impose a new tax of $8,000 in the first year and starting at $10,000 in subsequent years on all non-primary residences left vacant for more than 182 days per calendar year (Empty Homes), plus an additional charge of $4,000 in the first year and starting at $5,000 in subsequent years for all Empty Homes owned by a corporate entity. The tax amount and additional charge will be subject to annual increases based upon Consumer Price Index: All Urban Consumers for the San Diego - Carlsbad Area for All Items beginning in calendar year 2029. The tax will not apply to owner-occupied primary residences, long-term residential leases, and other Empty Homes under certain exemptions, such as during periods of military service, certain natural disasters, and after an owner's death. The Empty Homes Tax is intended to discourage extended vacancies and housing speculation and encourage long-term leases and property sales, increasing the housing available for occupancy. The new tax is also intended to raise funds for municipal services to be deposited into the City's General Fund, which can be used for general City services such as housing and infrastructure projects. The Council of the City of San Diego (City Council) placed the measure on the ballot, and it will pass if it is approved by a majority vote of those qualified voters who vote on the measure. The amendments would take effect after the results of the election are certified by a resolution of the City Council. If adopted, collection of the tax is expected to commence January 1, 2027.

Measure Details