November 2, 2026
A tax that would levy taxes on owners of buildings that were vacant 182 or more days in a tax year that was approved by San Francisco voters in November 2022, has been struck down by a judge.
Opponents argued that the measure violated their right to keep their property vacant and was an unconstitutional confiscation of their property.
For more information, please click here. (article behind paywall)
October 25, 2024
The Legislative Policy Division of the City off Detroit (LPD) has released a report regarding a proposed vacant house tax (VHT), similar to the recent passage of a VHT in one Canadian community.
To view the report, please click here.
October 22, 2024
Members of the Baltimore City Council voted to advance a proposal that would set a new, higher property tax rate on vacant and abandoned houses. If passed by the rest of the council, the special tax rate could take effect as early as July 2026. “The bill received unanimous co-sponsorship by every member of the council when it was introduced earlier this month, a rarity relative to most pieces of legislation that move through City Hall”.
To view the article, please click here.
April 17,2024
In a recent release, Maryland Association of Counties discusses their advocacy on HB 2 to apply statewide, instead of the original version that would have been strictly for Baltimore.
For more information, please click here.
April 10, 2024
From “north of the border”, comes a warning sign and potential lessons to learn. Headline says it all “Tens of thousands of Torontonians caught in bureaucratic nightmare due to vacant homes tax”
For more information, please click here.
April 9, 2024
In a guest Op-Ed, The Baltimore Sun advocates for the passage of HB 2 which would enable Baltimore City to implement a Vacancy Tax on these vacant structures and vacant lots.
For more information, please click here.
December 28th, 2023
In the beginning of 2023, San Francisco landlords filed a lawsuit challenging the validity of the Empty Homes Tax. On December 20, 2023, the San Francisco Superior Court ruled that the case would be allowed to proceed, even though the Empty Homes Tax has yet to be assessed or collected.
For more information, please click here.
To view a related article from the San Francisco Chronicle, please click here.
November 9th, 2023
The city of Davis CA is the latest community considering a new tax “to keep buildings from being left vacant”.
For more information, please click here.
October 19th, 2023 Update
The San Francisco Board of Supervisors unanimously passed a vacant home tax law. Owners of vacant homes will have to file and pay the tax starting April 30, 2025.
For more information, please click here.
May 19, 2023 Update
Honolulu officials are considering ways to boost city income and expand the pool of rental housing by raising the property taxes on homes that have been left vacant by their owners.
For more information, please click here.
April 25th Update
College Park, MD is looking at “raising taxes for…under-leased commercial properties, vacant housing, abandoned buildings and unused lots”
For more information, please click here.
March 12th Update
Sacramento is in the early stages of implementing a “tax on undeveloped land and vacant, blighted properties”
For more information, please click here.
February 10th Update
A group of San Francisco property owners have filed suit against the city and Tax Collector Jose Cisneros challenging the legality of Prop. M, a voter-approved ballot measure that would levy a tax on vacant residential properties.
For more information, please click here.
December 12th Update
Though already having a pricey property registry, Santa Ana, CA is considering a vacant property tax.
For more information, please click here.
December 5th Update
Vacant Property tax has been utilized in several areas in Canada. In a recent article, Vancouver’s program is featured showing a reduction in the number of vacant homes by 36%.
To view the article, please click here.
November 18th Update
Governing Magazine now reports Berkeley (in addition to previously reported San Francisco) have enacted their vacant property tax.
For more information, please click here.
November 14th Update
According to a new report from the The San Francisco Standard, Prop. M, the proposed vacant building tax will pass, according to new vote tallies released by the San Francisco Department of Elections. This tax “would apply to buildings with three or more units with some exceptions, like those in need of repairs”
For more information, please click on following link.
Vacant Homes Tax Passes, Fate of School Board Candidate Ann Hsu Uncertain
November 3rd Update
In the first instance outside of California (excluding international), Gunnison CO is now seeking to implement a vacant lot tax.
For more information, please click on following link:
City searches for method to deal with abandoned properties
October 6th Update
Pacific Grove is joining the list of communities investigating this initiative.
For more information, please click on following link:
Pacific Grove: City Council to discuss empty homes tax
August 23rd Update
Sacramento is joining the list of communities investigating this initiative.
For more information, please click on following link:
Could a vacancy tax help housing affordability in Sacramento?
Update August 5th
According to a recent report, Napa is also moving forward with vacancy tax measure. West Hollywood and Los Angeles are also looking into this issue.
For more information, please click on following link:
Amid housing crisis, California cities look to target vacant homes with taxes
Update: July 28th, 2022
Four more California communities are now considering a similar initiative.
For an article discussing Berkeley, please click here.
For an article discussing Half Moon Bay, please click here.
For an article discussing Carmel and Monterrey (and Santa Cruz), please click here.
Update: June 22nd 2022
Two more California communities are now considering a similar initiative. For more information on the approach of Santa Cruz, CA and Capitola, CA, please click here.
Two California communities are looking at implementing a “vacant property tax”
- San Francisco, CA
A proposed vacancy tax in San Francisco, where about 10 percent of its housing stock stands vacant, is coming under fire because it omits single-family homes.
For more information, please click here. - Richmond, CA
Following an attempt in 2018 to enact a vacant property tax Richmond is trying once again. For more information including results of Oakland’s existing program, please click here.