Tax on San Diego’s Empty Second Homes Goes to June Ballot
By Lori Weisberg / San Diego Union-Tribune / March 4, 2026
In a near-unanimous decision, the San Diego City Council agreed Tuesday to let voters decide whether a hefty tax should be imposed on thousands of second homes that are sitting empty most of the year.
The proposal, which will appear on the June ballot, is a divisive one and drew scores of people on both sides of the issue eager to voice their feelings on a tax that council members believe will be a key step forward in expanding the supply of rental and for-sale housing in San Diego.
The “empty homes tax,” as it is being called, would impose an initial annual tax of $8,000 on more than 5,000 homes unoccupied for more than half a year — plus a $4,000 surcharge for corporate-owned dwellings. In subsequent years, the tax would rise to $10,000, with the surcharge increasing to $5,000.
It is the brainchild of Councilmember Sean Elo-Rivera, who just a month ago failed to win support from his colleagues for a far broader measure that would have also taxed whole-home short-term rentals.

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