San Diego Councilmember Revives Second Home Tax Proposal

Elo-Rivera abandons short-term rental tax, focuses solely on empty second homes.

Published on Feb. 20, 2026

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San Diego Councilmember Sean Elo-Rivera is reviving his proposal to impose an annual tax on owners of empty second homes in the city. His revised plan calls for a $8,000 levy that would later increase to $10,000, abandoning his original idea to also tax short-term rentals.

Why it matters

The proposal aims to address San Diego's housing affordability crisis by discouraging owners from keeping second homes vacant, potentially freeing up more housing stock for residents. However, it faces opposition from some homeowners and the real estate industry.

The details

Elo-Rivera's revised plan would only target owners of second homes that are left empty for most of the year, abandoning his previous proposal to also tax short-term rental properties. The tax would start at $8,000 annually and later increase to $10,000 in subsequent years.

  • Elo-Rivera first proposed the tax on second homes and short-term rentals in 2025.
  • The revised proposal focusing solely on second homes was introduced in February 2026.

The players

Sean Elo-Rivera

A San Diego City Councilmember who is reviving a proposal to tax owners of empty second homes in the city.

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What they’re saying

“We must find ways to encourage owners to either sell their second homes or make them available for long-term rentals to increase the city's housing supply.”

— Sean Elo-Rivera, San Diego City Councilmember (wn.com)

What’s next

The City Council is expected to debate and potentially vote on Elo-Rivera's revised proposal in the coming months.

The takeaway

San Diego's housing affordability crisis has led to proposals targeting owners of vacant second homes, though the plan faces pushback from some homeowners and the real estate industry.