Tax
Sep. 16, 2026
San Francisco's vacant residential units to remain untaxed
The First District's ruling that San Francisco's Empty Homes Tax is preempted by the Ellis Act reinforces an owner's right to remain out of the rental market and signals caution for other cities considering vacancy taxes.
The First District Court of Appeal has ruled that San Francisco's Empty Homes Tax Ordinance, approved the voters as Proposition M on Nov. 8, 2022, is preempted by the Ellis Act, which guarantees property owners the right not to participate in the rental market.
On Sept. 11, 2026, the First District issued a published opinion in Debbane, et al. v. City and County of San Francisco, et al. (A172067, San Francisco City & County Super. Ct. N...
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