Great News Regarding The Empty Homes Tax

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On October 31, 2024 the San Francisco Superior Court issued a ruling against the City and County regarding the Empty Homes Tax. This means the Empty Homes Tax is no longer in effect! 

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The Empty Homes Tax imposes a tax on property owners who keep residential rental units vacant for more than 182 days in a calendar year (about 6 mos). Fines for violators start at $2,500.​​​​​​

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The San Francisco Apartment Association, Small Property Owners of San Francisco Institute, San Francisco Association of Realtors and four individual landlords filed a lawsuit in San Francisco Superior Court in February 2023. On Oct 31st, 2024, the San Francisco Superior Court ruled that the tax violated the Constitution and imposed an unlawful burden on privacy interests. The city will appeal.

 

For more info: https://sftreasurer.org/business/taxes-fees/empty-homes-tax-eht