Landlords Slam San Francisco Vacancy Tax as Unconstitutional

San Francisco’s voter-approved tax on vacant residential units violates constitutional protections against takings and deprivation of privacy, a group of landlords and trade associations told a California appeals court.

The brief filed Tuesday urged the California Court of Appeal, First Appellate District, to affirm a 2024 trial court ruling that struck down Proposition M, adopted by city voters in 2022. The initiative, originally slated to become effective this year, would have charged property owners an escalating amount for each residential unit that was vacant for more than half of the preceding year.

Property owners have “a fundamental right, protected by ...