San Diego Voters to Decide on Empty Homes Tax

Proposed measure aims to incentivize owners to put vacant homes on the market during housing crisis

Published on Mar. 4, 2026

Got story updates? Submit your updates here. ›

San Diego voters will decide in June whether to approve a proposed 'empty homes tax' that would charge property owners thousands of dollars annually for intentionally keeping homes vacant and off the market. The City Council voted 8-1 to put the measure on the ballot, with the goal of incentivizing owners to make more homes available for long-term rentals and address the city's housing shortage.

Why it matters

San Diego, like many cities, has struggled with a housing crisis and lack of affordable housing options. This proposed tax is an attempt to address the issue of homes being left vacant, which removes potential housing supply from the market during a time of high demand. If approved by voters, the tax could generate millions in revenue for the city's general fund and potentially increase the number of homes available for long-term rentals.

The details

The proposed tax would apply to vacant homes that are not claimed as a primary residence. It calls for an $8,000 tax for the first year starting in 2027, increasing to $10,000 per year after that, with an additional $4,000 surcharge for corporate-owned empty homes the first year and $5,000 each year after. The city's independent budget analyst projects the tax could generate between $9 million and $21 million in the first year, and $10 million to $24 million the following year, depending on how property owners respond. The measure includes exemptions for certain circumstances like owners in long-term care, homes made uninhabitable by disaster, and military service.

  • The City Council voted 8-1 on March 3, 2026 to put the empty homes tax measure on the June 2, 2026 ballot.
  • If approved by voters, the first empty home tax bill would be sent to property owners in January 2028.

The players

San Diego City Council

The governing body of the City of San Diego that voted to put the empty homes tax measure on the June 2026 ballot.

Sean Elo-Rivera

A San Diego City Councilmember who led the charge on the empty homes tax proposal after a failed first attempt in January.

Raul Campillo

The sole San Diego City Councilmember who voted against putting the empty homes tax measure on the ballot, citing a lack of a robust legal analysis from the City Attorney's Office.

Maya Rosas

The deputy chief of staff for Councilmember Sean Elo-Rivera, who said the council has been working closely with the city attorney's office and treasurer's office to craft a 'strong and legally defensible' ballot measure.

Marni von Wilpert

A San Diego City Councilmember who said she appreciated that the proposal narrowly targets homes that are intentionally left vacant.

Got photos? Submit your photos here. ›

What they’re saying

“We cannot predict exactly how many homes will return to the long-term market if this measure passes, but we do know this, incentives will change and homes will come back into use. Every time we add a home (to the market), we relieve pressure in a market that has become a pressure cooker for everyday people.”

— Sean Elo-Rivera, San Diego City Councilmember (inewsource.org)

“When we have tight timelines, as we do today with less than one week between committee and council, we should rely on the analysis, not just the conclusion, to make responsible decisions. I'm hesitant to vote for this today because I have not received the information I need to be confident in that decision, and confidence in our decisions is something the public truly lacks these days.”

— Raul Campillo, San Diego City Councilmember (inewsource.org)

“I've heard from too many local San Diego families who are struggling to find housing that they can afford and it's reasonable to ask whether a vacant second home should be part of that conversation. I believe that letting the voter decide how we address our housing challenges is appropriate and right.”

— Marni von Wilpert, San Diego City Councilmember (inewsource.org)

What’s next

If approved by voters in June, the first empty home tax bill would be sent to property owners in January 2028.

The takeaway

This proposed empty homes tax is San Diego's latest attempt to address its ongoing housing crisis by incentivizing owners to put vacant properties back on the market for long-term rentals. The measure will now go before voters, who will decide whether the potential benefits of generating revenue and increasing housing supply outweigh concerns about government overreach and property rights.