Taxpayers Group Urges Rejection of San Diego Empty Homes Tax

Concerns over lack of benefits, constitutional issues, and budget deficit spending

Apr. 6, 2026 at 11:33pm

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A fractured, abstract painting of a house icon repeated in overlapping geometric shapes and waves of muted blue, gray, and green colors, conveying the complex and contested nature of the Empty Homes Tax proposal.The proposed Empty Homes Tax in San Diego sparks debate over housing affordability, taxpayer protections, and government oversight.San Diego Today

The San Diego County Taxpayers Association is calling on the San Diego City Council to oppose a proposed Empty Homes Tax, citing concerns over a lack of demonstrated benefits, potential legal issues, and the city's existing budget challenges.

Why it matters

The Empty Homes Tax is intended to incentivize owners of vacant properties to rent them out or sell them, potentially increasing housing supply. However, the Taxpayers Association argues the city has not provided evidence the tax would achieve this goal or address the city's housing affordability crisis.

The details

The Taxpayers Association says the city has not shown the tax would provide significant benefits to taxpayers that outweigh the 'uncertainty and potential risks' of the proposal. They note a similar tax in San Francisco was struck down by a judge as unconstitutional and unenforceable. The group also argues the city has not proposed clear outcome metrics to assess the tax's impact, and that revenues could simply be used to fill the city's existing budget deficit rather than fund affordable housing initiatives as claimed.

  • The San Diego City Council is currently considering the proposed Empty Homes Tax ordinance.

The players

San Diego County Taxpayers Association

A nonprofit organization that advocates for taxpayer interests in San Diego County.

San Diego City Council

The legislative body of the City of San Diego that is considering the proposed Empty Homes Tax.

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What they’re saying

“The Taxpayers' recommendation is due to concerns that the city has not demonstrated significant benefits to taxpayers which outweigh the uncertainty and potential risks associated with the proposal.”

— San Diego County Taxpayers Association

What’s next

The San Diego City Council is expected to vote on the proposed Empty Homes Tax ordinance in the coming weeks.

The takeaway

This debate highlights the ongoing tensions between efforts to address housing affordability and concerns from taxpayer groups about the costs and efficacy of such policies, especially in cities facing budget deficits.